The socio-economic development of each country requires the contribution of businesses to social goals and the state budget. Improving tax compliance behavior is consistent with improving the ability of businesses to contribute to the budget. The objective of the study is to evaluate factors affecting tax compliance behavior for businesses. The study is conducted on 202 enterprises in Thai Nguyen, a locality located in the key economic region of Vietnam and with a high level of economic development. Through quantitative analysis of the research results, it found that: the system legislation and socio-economic conditions have the strongest influence on businesses' tax compliance behavior. However, the influence of business characteristics and tax authority characteristics on tax compliance behavior is lower.

This study aims to examine an overview of management accounting research in the last decade. In addition, it also describes the latest research trends, namely in the last five years, both in terms of the topics discussed, the use of theory, and the methods used. The researchers employ the bibliometric analysis method and use VOSviewer to describe management accounting research for the period 2013-2022. We retrieve data on articles from two leading journals in this field, namely Management Accounting Research (MAR) and Journal of Management Accounting Research (JMAR), using the Scopus database. The findings of this study indicate that there were six research clusters over the past decade, namely (1) governance and performance management, (2) management control, (3) performance evaluation, (4) risk-based performance management and CSR, (5) budgeting and ethics, and lastly (6) the risk and interfirm relationships. Research trends in the last five years show that the theories explicitly used in research in this field include agency, economic, social identity, social comparison, and contingency theory. The research methods used during the last five years have been dominated by archives, experiments, and surveys. Papers published by JMAR are dominated by those using archival methods, while the papers in MAR are dominated by those using experiments and field research. This research provides an overview, for students and scholars interested in management accounting research, of the subjects, ideas, and research methodologies that have been employed in the recent past and today.

The goal of the present research is to identify appropriate methods for developing a study among students who attend educational department for different universities located in city of Tehran, Iran. We study different factors influencing students on development of methods for their studies. The primary method of research is questionnaire and its reliability identified by use of Cronbach & apos; s alpha, calculated as 0.905 and its validity defined by content method. To analyze information we use deductive statistical, t-student and ANOVA tests using SPSS 19 software. Results show that management and education of school based on development of methods for study and research is not function of gender, the education of level, and their field of study and it only follows their place of service. The results also indicate that student & apos; s conditions of study about their course are proper while their condition about the pleasure study and research is not favorable.