This article evaluates the factors affecting the use of management accounting in small and medium enterprises (SMEs) in Hanoi, Vietnam. The factors include: Production and business characteris-tics; Competitiveness; Business strategy; CEO of awareness management; Human resource quality. The study is conducted on 238 SMEs in Hanoi and the results show that CEO’s awareness of management accounting had the strongest impact on the ability to apply management accounting of enterprises while competition level factor had the weakest effect. At the same time, the study also examines the significant role of mediating factor of firm size on the relationship between the charac-teristics of the production and business process and the application of management accounting, age and professional qualifications. The results indicate that enterprise size plays a significant role on regulating the impact of business characteristics of enterprises on management accounting applica-tion. For smaller enterprises, management accounting is less used and vice versa. Next, the younger the managers are, the higher the impact of their awareness on management accounting application, which means management accounting will be used more if managers are younger.

Nowadays, international visitors often use the Internet to find information and share their travel experiences on social networks. This action helps other travellers make their traveling plans easier. However, there has not been much research on the user's perception on the use of travel content. This study aims to develop a model to measure the impact of user's perception on user-generated tourism content and to use the SEM model to test the feasibility of the proposed model. Results show that the perceived usefulness (PU) indirectly influenced user-generated content through the following channels: electronic word of mouth (eWOM), attitudes of visitors when choosing destinations and attitudes when using media social communication. The paper also provides recommendations to stakeholders in order to improve the value of content which is generated by international visitors for the development of the Vietnamese tourism industry.

The present study attempted to understand the nexus between Green HRM, Green Management to-wards explaining individual Green values. The study also attempted to test the moderation of green management on the relationship between Green HRM and individual Green values. A large private distribution business in Bahrain was chosen for the present study based on the recent initiatives towards green practices across the major work prospects. Results of the structural equation modelling from the non-managerial employees of the company indicated significant positive relationship be-tween green HRM and individual green values. Accordingly, the present study also reported significant relationship between Green Management and enhancement of individual green values. Importantly, the study also reported significant moderation of green management on the relationship between green HRM and individual green values. The study forwards implication for practitioners followed by the limitations and scope for future studies.

This study aims to determine the influence of information technology utilisation and the application of good governance principles on the quality of accounting information. The survey is an explanatory research intending to explain the causal relationships between variables through testing hypothe-ses. The analysis is used to determine the independent variables’ influence on the dependent variable. This research is conducted based on existing theories which were later developed into a research model designed to examine the effect of information technology utilisation and the application of good governance principles on the quality of accounting information. The study aims to re-view the quality of accounting information to answer research questions concerning the effect of in-formation technology utilisation and the application of principles of good governance on the quality of accounting information. The benefit of this research is that it contributes scientifically to financial accounting and public sector science and it attempts to solve the problems stakeholders face when implementing tasks related to the quality of accounting information. The study results state that the use of information technology affects the quality of accounting information, as does the application of good governance principles. This study’s implications will help raise awareness concerning the importance of integrity in the accounting reporting system in regional governments in Indonesia.

The aim of this study is to determine the mediating role of the institute reputation between institute social responsibility and student loyalty. The present study uses a multi-stage sampling technique, which first creates four clusters; including Karachi, Quetta, Peshawar, and Lahore, and picks one cluster; namely Lahore, randomly for the purpose of the study. Second, proportionate sampling technique is used to calculate the proportionate values of every individual educational institute. Finally, systematic sampling is used to compute the sampling interval kth number of individual univer-sities. Data are collected from the provincial capital city of Punjab province (Lahore) and a total of 511 questionnaires are distributed among postgraduate students under business education discipline of private HEIs, 206 questionnaires are excluded from the sample due to some missing and misleading values, and final analysis is run by using SmartPLS 3.2.8 on 345 questionnaires. Findings elucidate that institutes social responsibility did not have any direct relationship with student loyalty. However, institute social responsibility has indirect relationship with student loyalty thru the mediating variable of institute reputation. Institute reputation also has a significant and positive influence on student loyalty.

The objective of this article is to assess the impact of leadership style on deciding to implement cor-porate social responsibility (CSR) for Nam Dinh textile garment enterprises. At the same time, the article examines the mediate role of CSR on the relationship between transformational leadership and financial performance. Moreover, the article verifies the moderate role of firm size in the relationship between transformational leadership and financial performance, Stakeholder - oriented marketing plays a moderate role in the relationship between transformational leadership and CSR practice and moderate role of transactional leadership style in the relationship between CSR practice and financial performance. Analysis was conducted on 168 textile garment enterprises in Nam Dinh. The results show that CSR played a mediate role in the relationship between transformational leadership and financial performance. At the same time, all moderator variables were statistically significant. The result encourages Nam Dinh textile and garment enterprises to conduct business ethically towards sustainable development by implementing CSR.

Leaders are essential for the survival and development of businesses and they can affect and inspire employees, colleagues and other people to dedicate to the company. Among factors associated with leaders, leadership skills are considered as the most important characteristics because leadership skills are the abilities to perform tasks, transform knowledge into leaders' actions and demonstrate the leadership's expertise when applying the acquired knowledge in practices to achieve desired performance. This article focuses on studying the effects of leadership skills on the performance of Vietnamese textile and garment companies, which is one of the most important industries of this developing country. To achieve the objectives of this study, this article uses quantitative approach with various statistical techniques; namely, Cronbach's Alpha, EFA and CFA, SEM to analyze the primary data with SPSS and AMOS software and to test the hypotheses. The results show that strategic skills had the greatest impacts on the performance of Vietnamese textile and garment enterprises followed by interpersonal and business skills. Cognitive skills had the weakest effects on the per-formance of Vietnamese textile and garment enterprises. Thus, to enhance performance, leaders should improve and develop these skills. This study does not show possible differences in gender, age, experience and position of leader in this relationship, which is considered as the limitation of the survey. Leadership skills affect positively the performance of Vietnamese textile and garment enterprises. The order of the most influencing factors are: strategic skills, interpersonal skills, business skills, and cognitive skills.

Regional autonomy is designed to increase the welfare of the community with the idea that regional government best understands what must be done in order to increase and improve human resources. The quality of human resources in a community can be a determining factor for the success of development initiatives in a region. Regional governments must be able to properly plan, to implement, and to evaluate regional budget allocations as they have direct impacts on regional gross regional domestic product (GRDP) as well as on measurable community welfare as measured by the Human Development Index (HDI). This study examines the relationship between government spending and human development in regional governments of Papua Province, Indonesia as measured by the HDI. A secondary analysis of government data and Human Development Index (HDI) data was conducted using structural equation modelling. The secondary analysis of regional government budget allocations and HDI data suggests that spending with the goal of improving the lives of community members seems to lead to an improvement of HDI. This study is focused on regional governments in one province of Indonesia. While its findings suggest that governments should make supporting human resources a priority if they hope to see improvement in HDI, similar studies should be conducted in other communities in order to see how different cultural or political settings affect the relationship between spending and HDI. This study adds to our understanding of development with its focus on Papua Province, an under-studied area in development research.

The aim of this study was to study the relationship between knowledge management in its operations; including knowledge generation, knowledge sharing, knowledge usage and business intelligence; including OLAP, data mining on the performance of organizations in the branches of the Housing Bank in Irbid, Jordan. A total of 126 questionnaires were distributed to the sample of the study. A multiple regression analysis was used to test the hypotheses of the study. The study concludes that there was a positive relationship between the knowledge management processes and the performance of organizations. Moreover, the components of business intelligence had positive impacts on the performance of organizations. The results have some enormous implications for the banking sector of Jordan.

Maldistribution of skilled health workers between urban and rural area, especially pharmacist has become a global phenomenon. Not only the developing countries but also the developed country like the United States has been facing the same issue for a decades. Thus, many researchers have been trying to figure it out the reasons behind this occurrence. In their studies, most of the research-ers agreed that fresh graduates from pharmacy school were willing to work in the rural area. Therefore the primary aim of this study is to identify the important factors that can affect pharmacy stu-dents’ intention to work in rural area. Additionally, this study also tests the mediating effect of inter-est on the intention to work in the rural area of pharmacy students. A conceptual model is developed based on the two popular theories; namely theory of individual behavior and theory of interest. This model consists of three independent and one mediating and dependent variable. A quantitative ap-proach is used to test the hypotheses. With a structured questionnaire, this study is managed to get 675 students from different pharmacy schools. Multiple regression and Sobel tests are applied to test the direct and mediating effect. Results show that two out of three had a significant direct effect on pharmacy students’ intention to work in rural area. Similarly, a mediating effect also reveals the same. Based on the results, it is clear that predisposing variable is the most important for the phar-macy students’ interest to work in the rural area. The finding of this study, indeed, fills the paucity of the empirical evidence regarding pharmacy students’ working intention to the rural area, especial-ly in the Indonesian context. Based on the findings, this study provides several recommendations for the government as well as pharmacy curricula developer.