The purpose of the article is to evaluate the factors affecting supply chain finance and the influence of supply chain finance on supply chain financing performance and SMEs performance in Vietnam. The study was conducted on 856 small and medium enterprises in Vietnam for 3 consecutive months. The data is processed by Smart PLS 3.3.6 software, the results show that credit quality, supply chain integration, information sharing, and information technology all have a statistically significant impact on supply chain finance. Besides, supply chain finance has a statistically significant impact on supply chain financing performance and SMEs performance. Finally, the innovation capability and the market response capability act as full mediators in the relationship between supply chain finance and supply chain financing performance. Based on the research results, we propose solutions and recommendations to help small and medium enterprises better access capital and improve business performance.

Good management of cash flow will help managers control cost estimates, control plan implementation as well as control additional costs, ensuring project success. Therefore, identify-ing the factors influencing the cash flow of enterprises helps create synchronous solutions to improve the efficiency of cash flow management, contributing for improving the operational efficiency of the enterprises. This study is based on a survey to determine the factors influenc-ing the cash flow through the questionnaires and interviews of 105 construction companies listed on the Vietnam Stock Exchange in 2018. The study conducts descriptive statistics anal-ysis of surveyed enterprises; check the Exploratory Factor Analysis (EFA) analysis conditions to determine the groups of influencing factors on cash flow in construction companies listed on the Vietnam Stock Exchange. At the same time, this study remains to check a sample T-test with a value set to 3.0 and 5% reliability and analysis of EFA discovery factors to select components with the highest coefficients and load components. Based on the EFA analysis results, the study finds six main groups of factors affecting the cash flow of construction companies. They are: macro environment; construction period; payables and receivables; construction cost; retention; loan payment and tax. The study also shows that the effect of varia-bles to cash flow management varied with a mean value from 0.17 to 0.518. Based on the research results, the authors provide some recommendations to strengthen cash flow management in construction companies listed on the Vietnam Stock Exchange.

The development of Vietnam's economy in recent years has had positive contributions from the foreign direct investment (FDI) sector to the realization of socio-economic goals. The study found four factors affecting the business performance of FDI enterprises in the renewable energy supply chain: internal environment, user pressure, cooperation with suppliers, and environmental regulations. Synthesized research from 395 survey questionnaires at renewable energy enterprises in Vietnam. High-tech, low-energy businesses and the environmental goods sector can benefit Vietnam's environment and help the country achieve its green growth goals.

The purpose of this study was to analyze the relationship between Role of Country of Origin and Quality Perception of Smartphones Purchase Intention. The approach in the research used is a quantitative approach using PLS-SEM SmartPLS software as a data processing tool. In this study, data collection technique was carried out using either a questionnaire or online questionnaire which was distributed to 120 respondents of Millennial Smartphone Consumers. Sampling system was a snowball sampling method. Based on the results of hypothesis testing, it was found that there was a positive and significant relationship between Country of origin and perceived quality of the product. There was also a positive and insignificant relationship between Country of origin and purchase intentions. Finally, there was a positive and significant relationship between perceived quality and consumer purchase intentions.

The objective of the current study was to examine the role of innovative ideas in business sustainability. The mediating role of innovative process, innovative production and innovative supply chain was also examined. Therefore, the relationship between innovative ideas, innovative process, innovative production, innovative supply chain and business sustainability was examined. Data was collected from the employees of textile companies. As the Indonesian textile companies were under investigation in the current study. Data was collected from Indonesian textile company employees. 300 questionnaires were sent to the textile companies with the help of email. Hence, email surveys were preferred with the help of questionnaires. Results of the study highlights that the innovative ideas had a major role in business sustainability. Introduction of new ideas inside the boundaries of the organization expedites the business sustainability. Additionally, innovative ideas have a positive effect on innovative production and innovative supply chains. Moreover, innovative production and innovative supply chain have a positive effect on business sustainability. Therefore, innovative ideas increase the innovative production and supply chain which further shows a positive effect on business sustainability.

Nowadays, The International Financial Reporting Standards (IFRS) have been adopted in more than 160 countries. In fact, most ASEAN countries have adopted IFRS. The studies have noted the benefits of applying IFRS such as: Improving the quality of information on financial statements; Attract capital and enhance business cooperation opportunities, increase competitiveness, international integration in the world market; improve business performance, improve management and information quality; reflecting more reasonable business value; helping countries save cost of drafting, quickly integrate into international accounting standards; improve the quality of human resources in the field of auditing and financial accounting. Vietnam is a member of ASEM, APEC, WTO, AEC, etc. but the country is one of the few countries that has not yet announced an official roadmap for IFRS adoption. So IFRS adoption is necessary to proactively integrate more deeply into the regional and world economy. The Ministry of Finance of Vietnam has planned to adopt IFRS for listed firms, foreign-invested enterprises, public enterprises from 2022. In fact, some firms in Vietnam have voluntarily adopted IFRS as required during the operation process with related parties. This paper aims to identify factors that affect the adopting IFRS in Vietnamese listed firms. The authors used mixed research method by logistic regression model. Data was collected from 154 audited financial statements in 2018. The results show that some financial ratios such as return on equities (ROE) affect to IFRS adoption in listed firms of Vietnam. Therefore, if Vietnamese listed firms need to adopt IFRS effectively in the future, the Ministry of Finance should issue regulations for mandatory IFRS adoption to large firms with high rates of profitable on equity, promoting quality of auditing companies and audit program that are based on IFRS standards.

This study aims to investigate the impact of job competencies in achieving team work collaboration in Jordanian industrial companies. The study population includes all 6 Jordanian industrial companies at Aljezah distract, Jordan. A random sample of the employees including managers, deputies, assistants and sector managers is selected from the Jordanian industrial companies with the population of 130 individuals. To achieve the study objectives, the researcher uses quantitative, descriptive and analytical methods through several statistical tools to test the study hypotheses. The results show that competencies, knowledge, skills and atti-tudes, among the employees of Jordanian industrial companies played essential role in achieving the team work collaboration. The study also finds significant differences on the effects on team work collaboration dimensions; including culture differences, time differences and language on job performance. The researcher recommends the organizations to enhance job competencies in the Jordanian industrial companies to improve the performance of the businesses by acquiring appropriate knowledge and skills in achieving the team work collaboration.

The transformational leadership style as practiced by the organization leaders was examined in their role to enhance employees’ competency for organization performance. A quantitative approach is used in this study using a survey approach through the distribution of a set of questionnaires. In this study, the sample comprised of 232 supervisors from three food manufacturing industries in various supervisory levels, departments, and sections within the production line. The hypotheses were analyzed using IBM Statistical Package for the Social Sciences (SPSS) and partial least squares (PLS-SEM) SmartPLS version 3.0. The statistical analysis results confirm that there was a significant relationship between transformational leadership styles, employees’ competency with organizational performance. The study also confirmed that the transformational leadership styles as practiced substantially contributed to employee competency. Based on the PLS-SEM’s results, this study provides evidence that transformational leadership styles also substantially contributed to organization performance. The study also found that employee competency has contributed to organization performance. Based on the mediation analysis results, the study finds that employee competency mediates the relationship between transformational leadership style and organization performance. These results add to an understanding of the role of transformational leadership style and employee competency in contributing to a higher productivity and organization performance.

This study aims to examine and analyze the effect of the Investment Opportunity Set (IOS) on the corporation funding policies and also finds out whether or not the institutional ownership moderates the role of family ownership on IOS and company funding policies. The population includes all go-public companies listed on the IDX over the period 2008-2016. The sampling technique used was purposive sampling method. The processing data used regression equations with panel data models and Eviews analysis tools. The results show that IOS had a negative effect on the funding policies. This makes the company with a lower debt to equity ratio on its capital structure policy to use the equity financing to reduce the agency problems. Institutional ownership moderates the influence of IOS on the funding policies. This proves that the institutional ownership balances need to replace the role of debt in monitoring the managers and reducing the agency problems in the company. The family ownership does not moderate the influence of IOS on the funding policies because in the ownership, the family tends to take opportunities for the personal interests and form a weak ownership structure so that the agency problems rises and disrupts the company performance.

This study attempts to provide empirical findings for the advantages of implementing Bal-anced Scorecard System (BSC) combined with Corporate Social Responsibility (CSR) for ser-vice providers in determining the effects of BSC and CSR on businesses performance (BP). The concept of BSC is employed to evaluate the perceived importance of the relationship between the BSC and BP to facilitate the goals of service providers. BSC covers key perspectives, including financial perspective, customer perspective, internal process perspective, growth and ideal learning perspective towards service quality. CSR can influence goals of business directly and indirectly by different paths, including: Firstly, from CSR to Goals directly; secondly, from CSR to the Financial dimension and then to Goals; thirdly, from CSR to Learning & Growth and to Goals; and fourthly, from CSR through Learning & Growth, including causal relationship effects that affect the Financial dimension, then to Goals. To achieve the objectives, the study designs a questionnaire and distributes it randomly to three major groups of stakeholders (i.e., two hundred customers, seventy employees and thirty managers). This study uses CSR variable and BSC perspective variables which is frequently employed to assess the performance of financial perspective, customer perspective, internal business process perspective, learning and growth perspective. Using ordinary least squares regression and the sample of three groups of stakeholders, the results show that the changes towards sustainability occur in this country. The stakeholders of firms hold the perception that CSR can help firms reach their goals and visions. Secondly, the study contributes to the literature of performance measurement systems in the service industry. Our findings provide empirical evidence for the suggestion that BSC can help service firms achieve their goals and visions. The combination of CSR and BSC in this study can become a foundation to discover more for service firms in developing countries. Thirdly, our approach concentrates on important stakeholders, which can illustrate differences in the perceptions of important stakeholders about CSR, BSC dimensions, goals, and visions. Furthermore, this helps to enhance the chances to develop the appropriate visions and goals for their business.