This study begins by establishing the nature of the debatable relationship between student burnout and engagement in an accounting context and investigates the impact of student major satisfaction as an antecedent factor for accounting student burnout and engagement. Hence, a survey of 280 students was conducted using Maslash Burnout inventory-student survey, Utrecht Work Engagement Scale and the Academic Major Satisfaction Scale for Students. The results partially support the argument that student engagement is independent and is a distinct concept from burnout. Furthermore, student major satisfaction was found to significantly impact both concepts. The results can be important for an appropriate university intervention in mitigating or enforcing these behaviors.

The study aims to test the impact of social responsibility toward employees on the business performance. The sample selected includes 667 employees in the enterprises. The research results show that the social responsibility factor had direct and indirect impacts on the business performance of enterprises through two intermediaries: cohesion and opportunistic workers’ behavior. Based on the research results, we propose a number of recommendations to increase the efficiency of business operations of the enterprises through improving corporate social responsibility toward employees in countries with emerging economies, including Vietnam.