Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: 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.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Higher education always draws mounting concerns from students who are about to seek for reliable institution to study further after graduating from high school. Since the days of increasing establishment of a variety of universities, students have many choices to consider. Noticeably, the number of universities using foreign curriculum is on a progressive rise, creating an upward trend for students who desire to study in an international environment in Vietnam. More money saving than studying abroad and living near family are of common triggers attributed for the strong appeal of this trend. Nonetheless, regardless of its advantages, the challenges in terms of language, culture, or curriculum when studying in those universities are posing an inquiry about the rate of student retention. Finally, limitations and mistakes are definitely inevitable in this study. Subsequent studies concerning about this issue are wished to have better performance. May this paper be a source of reference for those interested.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The purpose of this paper is to identify the extent of adaptation of information technology in the process of knowledge conversion at the King Abdullah University Hospital. The study develops a model that explores the information technology (IT) adaption with knowledge con-version process (SECI). A questionnaire-based survey is designed to test the aforementioned model based on dataset of 265 doctors at King Abdullah University Hospital. The model and posited hypotheses are tested using SPSS. The results indicate that information technology influences significantly on all knowledge conversion processes. Managements of different organizations are recommended to start planning for the career of their companies by considering successful employees’ plans that enhances performance. Organizations managements and researchers in the Arab region and the world are recommended to increase research in career path planning. The use of information technology in health institutions, has great importance for the assessment of the information, because of the sensitivity of work in these institutions, which also reflected positively in increasing the knowledge in these institutions to enhance thinking and innovation skills. The results of the current study might help the hospital identify the technologies that aid doctors in the processes of knowledge conversion.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The huge growth in economies of Dubai during the past few decades requires a high level of leadership and management. Leaders who act as a mere management representative and are not able to perform in various styles cannot be effective. For a leader to show ineffectiveness means distrust, which lowers the satisfaction of a population in different aspects. Hence leadership and trust are topics that require further examination. This study tries to determine the interaction among servant leadership (SL) and job satisfaction (JS) while utilizing the trust degree in leader (TIL) as a mediator factor between leadership approach and level of satisfaction in job. The research was conducted on 260 employees in four different hotels in Dubai (Jood Plaza, Sadaf Delmon, Ibis International and Address hotel). Correlation analyses have shown a positive and significant relationship between (SI), (JS) and trust. There is a large gap in the literature when it comes to the direct relationship of (SL) and (JS) in general, and this research hopes to fill the gap and enhance the achievement process for managerial level.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Mutual fund industry in India has been rapidly growing during the past few years. Presently, most investors prefer to invest on mutual funds as compared with direct investment in stock market because they realize this sector as safe heaven or more beneficial. The present study focuses on distinctive major factors moving the financial investors in adoption of mutual funds. Questionnaire with twenty variables and statements is developed while taking into account the recommendation of experts of the sphere and the responses from the investors collected based on the five Likert scale on the variables. Demographic profile of the investors is elaborated with frequency distribution and the results and discussion are made on with the help of factor analysis. The validity of the data is checked through Cronbach’s Alpha and pre-analysis confirmation for judging the correctness of the whole sample for sphericity is checked through Kaiser-Meyer-Olkin test.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The relevance of using the provisions of the fuzzy logic theory in assessing the readiness of the enterprise to change is substantiated. This made it possible to objectively assess the current state of the enterprise, using the nonlinear principles of forming conclusions, to simulate the experts' reflections on the level of enterprise readiness to change. It is proposed to use the McKinsey 7S model in the process of structuring the enterprise's internal environment. On the basis of this model, a fuzzy-multiplier model for evaluating the enterprise's readiness for changes, is constructed, which is presented in the form of a hierarchical relationship between the input variables, groups of input variables; integral characteristics of the elements of the enterprise that characterize its activities, in particular: strategy, structure, systems, style/culture, staff, skills, common values and output variable and they characterize the integral indicators of enterprise readiness for changes. Questionnaires are developed and a survey of gas transportation company staff is conducted on readiness for changes. The result of the expert opinions elaboration is received on the basis of the following methods application; namely statistical processing of expert opinions; the method of pairwise comparisons and the method of fuzzy clusterization. The functions of all parameters membership of the constructed system are obtained. On the basis of the averaged membership functions of input and output parameter terms, the correspondence between membership functions and control rules according to Zadeh is created and the structure of the Mamdani type in the MATLAB system is synthesized. As a result, the assessment of the gas transportation enterprises readiness level to change is obtained. It is substantiated that the obtained results are considered as the basis for further effective decision making in order to ensure the development in the conditions of the instability of the functioning environment.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Shopping malls are one of the tourism industry’s most attractive and dynamic generators of profit. This study focuses on One Utama Shopping Mall, one of the largest and most well-known shopping centres in Malaysia. The research objective is to determine the level of visitor satisfaction at One Utama and understand how it contributes to the mall’s growth and retention of clientele. Data are collected by way of stratified random sampling and analysed using SPSS 20.0 software. Results demonstrate a significant relationship between all independent variables related to visitor satisfaction: entertainment activities, management services, and shopping centre design. Moreover, push and pull factors are accounted for in determining motivations for visiting the mall. The conclusions of this study are particularly useful for shopping centre owners and stakeholders looking to promote revenue and growth.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: In the current technology shifting era, technology plays an essential function that determines the continuity of the industry. The current technology advancements empower companies to produce creativity and innovation to serve customer needs and expectation. To deliver this challenge, it requires the continuous breakthrough and innovation. To create organization innovation, employee plays the main key, as the main source and the executor of innovation. The organizational environment in knowledge-based industries, especially in the telecommunication industry, it is very dynamic and work activities tend to involve non-standard tasks and complicated non-routines. Routines carried out by organizations may not be able to respond quickly to rapid technological changes, or often experience technical problems that re-quire fast and creative solutions. This study, focused on the innovative work behavior on employee perspective (creative self-efficacy and transformational leadership) and tested the digital literacy role on moderating the relationship between innovative work and employee performance. This study was made based on the survey conducted at various telecommunication companies across Indonesia comprising of 235 participants with managerial level and above. Structural equation modeling (LISREL) was used for data analysis in this quantitative research. The result proved that there was a positive and significant relationship between creative self-efficacy, transformational leadership and innovative work behavior, innovative work behavior was positively related to performance, digital literacy gave significant moderating influences on the relationship between innovative work behavior and performance.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Using financial leverage (FL) has a great influence on business performance of enterprises. Therefore, the determination of the impact of FL on the profitability of enterprises helps to create synchronous solutions to improve operational efficiency of enterprises which is very important and necessary. This study aims to identify the impact of FL on Return On Assets (ROA), Return On Equity (ROE), Return On Sales (ROS), and Return On Capital Employed (ROCE). The study is conducted based on the data collected from 58 real estate firms listed in Vietnam Stock Exchange with 464 observations. The study also uses quantitative method combined with multivariable regression models to examine the hypotheses of the survey with the help of the EVIEW 11.0 software. Research results indicate that FL has no impact on ROS and ROCE while it has a negative impact on ROA and a positive impact on ROE. In accord-ance with the research findings, the authors propose specific recommendations and solutions to improve profitability in the real estate companies listed on Vietnam’s stock exchange.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The aim of the present study is to find the relative importance of factors influencing the stu-dents’ decisions to adopt Massive Open Online Courses (MOOCs). Eight sub-factors catego-rized under three main factors namely “benefits of MOOCs”, “MOOCs features” and “social recognition”, are considered for prioritization. The analytic hierarchy process (AHP) method-ology is also employed to prioritize the factors. The primary data pertaining to pair-wise com-parisons of various factors and sub-factors have been obtained from 250 students by using convenience sampling. The results indicate that academic recognition, followed by openness, autonomy and cost effectiveness of MOOCs are the most important aspects which students consider while deciding to learn through MOOCs.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The objective of this research is to test the impact of economic factors on the service marketing mix for consumers in choosing street food in Nong Khai Municipality in the Nong Khai province of Thailand. Service marketing involves 7Ps in the study. The method involved a survey of 400 respondents from 3 areas with quota sampling. The results revealed that eco-nomic factors had positive and direct effects on the total service marketing mix and positive indirect effects on each element of the service marketing mix. The economic factor with the greatest effect was People, followed by Product, and Physical Evidence and Presentation, respectively. The study results show that there is a need to focus on all of elements of the service marketing mix for the street food business including the quality of service, food quality and cleanliness.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: West Java is one of the largest Muslim provinces in Indonesia. Unfortunately, the growth of Islamic banking is low compared with other provinces with the growth of 4.9 percent. This may be influenced by the poor services of the quality in Islamic Banking which has caused dissatisfaction with Islamic banking customers. The purpose of this article is to analyze the effect of service quality on customer satisfaction in Islamic banking. The research method employs a quantitative approach and emphasizes on the type of explanatory research while the data analysis technique employs Multiple Linear Regression analysis. The result shows that the Service Quality variables proxies with tangible, reliability, responsiveness, assurance, and empathy simultaneously influence the level of customer satisfaction in Islamic Banking. This is indicated by F count > F table which is 56.794 > 2.274 or Sig. F (0.00) < α = 0.05. Partially influential factors are tangible, reliability, assurance, and empathy variables while the reliabil-ity variable has no effect and tangible maintains the most dominant influence on customer satisfaction. Based on the results of multiple linear analyses the effect of service quality on customers satisfaction of Islamic banking in West Java is 70.1% while the remaining 29.9% is influenced by other variables which are not examined in this study.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The Gulf Cooperation Council (GCC) countries economy is one of the biggest economies in the world with high per-capita income and high purchasing power. Although the member countries exhibit similarity in production, the GCC takes many steps to facilitate the intra-trade. The objective of this study is to analyze the intra-trade of the GCC during the period 1995-2018 and elaborate the impacts of the main three stages in the intra trade agreements be-tween the GCC countries by considering the main sages in facilitating the intra trade among GCC members. The result of the study shows that Bahrain is the biggest importer and exporter from the GCCC followed by Oman, United Arab Emirates, Saudi Arabia, Qatar and Kuwait. Still the trade GCC intra trade consists very small proportion from the total trade of the GCCC, with increasing trends over years of the study period, however the analysis shows that there is no impact of the trade arrangements between the GCCC in the case of the stage of the GCC customs union during 2003-2008 and the stage of common market after 2008 on the progress of the intra trade.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This study aims at investigating the impact of the IFRS (15) on the quality of accounting information in terms of relevance and faithful representation. To achieve the study objectives, a questionnaire is designed and distributed randomly on the study sample which includes (100) of external auditors of the Big Four audit companies in Jordan using the descriptive analytical approach. The study hypotheses are tested through the Simple Regression Test and the One Sample T- Test. The study results indicate a statistically significant impact of the implementation of the IFRS 15 on improving the quality of accounting information from the perspective of external auditors at the Big Four audit companies in Jordan. Moreover, the study finds that there is a statistically significant impact of the implementation of the IFRS 15 on improving the relevance and faithful representation of accounting information included in the reports. Moreover, the study findings also show that Jordanian companies face statistically significant difficulties for the implementation of standard 15 when preparing their financial statements. The researchers have also reached many recommendations; the most important of which suggest to inform investors and other decision makers of the results of the study to help them rationalize their investment decisions and raise their awareness about IFRS 15.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Applying Roger's Theory of Diffusion Innovation (1962) and Davis's Model of Technology Acceptance (1986) [Davis, F.D. (1986). A technology acceptance model for empirically testing new end user information systems: theory and results. Doctoral dissertation. Cambridge, MA: Massachusetts Institute of Technology.], this study examines the factors that influence the decision-making of the enterprises in application of balanced scorecard (BSC) in Vietnamese hospitality firms. An analysis of 315 hotel managers indicates that managers' perceptions of usefulness and ability to acquire new knowledge significantly influence the decision to use the balanced scorecard in Vietnamese hospitality firms. The paper contributes lessons to literature and some valuable experiences of the BSC application to reality for not only firms in Vietnam but also the other business units in other countries.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: This paper presents an empirical investigation on the perceptions of individual investors about the impact of accounting disclosures on their decision makings on the stock exchange market. The study uses some quantitative methods with survey questionnaires sent to investors participating in the Vietnam stock market. By using SPSS 22, the research develops a research model with 11 accounting information groups (factors) which are measured by 82 items. The results indicate that the income information significantly affected investors’ decisions on buying, selling and holding securities while the information on assets, the accounting principles and policies had little impact on individuals’ investment decisions. The voluntary disclosures, however, show more effects than mandatory disclosures on the investors' decision making.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The article aims at finding ways to intensify the innovation activity of the Ukrainian economy, determine the role of university education in the formation and development of innovation infrastructure. It is substantiated that science and education are a reliable segment for the diffusion of innovations. The best practices of Ukrainian universities on the commercialization of innovative developments and technology transfer in the domestic and foreign markets are presented. The article analyzes the main indicators of the development of innovation activity in Ukraine as well as the dynamics of the development of university education. Particular attention is paid to the role of state classical universities in maintaining innovation development of the state and its regions. It is determined that in modern conditions, universities become integrators, participants, intermediaries, catalysts of communications and cooperation of educational and scientific structures with production, cultural institutions and regional authorities. It was investigated that on the basis of universities, 20 scientific parks have been created and are successfully functioning in Ukraine. The present innovative educational and production cluster of public-private partnership is presented. The scheme of management of it is offered. The results of calculating the multiplicative effect from the development of innovation infrastructure, which will be created as a result of the functioning of the educational-production cluster, are presented. The effectiveness of its influence on the development of the region's economy is proved.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: Social media is one of the most important elements in the process of industry 4.0. It has transformed itself into not just a platform for social interactions, but into a powerful marketing tool. People posting pictures or information through social media will likely influence others seeing it. This research investigates the impact of social media postings on millennial (Gen Y) tourists’ decision in choosing destinations, as well as the perceptions of social media users toward the information they gather from the social media about the tourism destinations. World Travel and Tourism Council in its release in 2018 revealed that tourism industry represents 10.4% of total global GDP. The industry has also contributed 20% of new jobs globally created in the last decade. The findings from samples taken from respondents in greater Jakarta (Jakarta, Bogor, Depok, Tangerang and Bekasi) show that social media contributes significantly on shaping the millennial tourists’ decision in choosing their holiday destinations.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The sales of the automotive was increased by 3.6% in 2018, sparking the automotive and its spare parts industry for more opportunities. Various strategies have been made to win the competition and increase sales, to expand market share and to reduce production costs. Tire industry as automotive parts industry in Indonesia has faced with tremendous competition and the industry needs an appropriate strategy to reduce production costs by reducing defective products. The building process is workstation of the tire industry with the focus on decline on the defective products. Internal data shows the defective products in the building process of 0.20% in 2017 and 0.17% in July ~ September 2018 which were higher than the company's schedule of 0.12% of total production. The NGT, Shainin system and DMAIC (Six sigma) methods are expected to improve defective products of building process. Based on Pareto diagrams it is clear that there were six defective products causing high defective products. However, with the limited research, BLP defective products with the highest defective product (48%) was used as a pilot project in this study. The preliminary results indicate that the proposed method of this paper could succeed in improving the baseline performance of the building process (sigma level) from 4.48 to 5.02 sigma and could reduce the cost from IDR.1.427.500.00 to IDR. 161.000.000 or 88.69%.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)

Abstract: The objective of the paper is to assess the relationship between the CEO ethical leadership style and the corporate social responsibility (CSR) implementation through corporate culture; thereby testing the impact of CSR implementation on financial performance; finally examining the regulatory role of CEO founder status and the corporation size in the relationship be-tween the CEO ethical leadership style and corporate culture. A research on 536 Vietnamese garment and textile enterprises is conducted and the results show that CEO ethical leadership style positively impacts CSR implementation through corporate culture. Simultaneously, the CSR implementation brings more positive financial results henceforth. A statistically significant regulatory role of the CEO founder status and the corporation size in the relationship is also determined. The bigger the CEO founder performs, the better the influence of CEO ethical leadership style on corporate culture, and the smaller the CEO founder performs, the less impact of CEO ethical leadership style on corporate culture. In contrast to larger businesses, the CEO ethical leadership style slightly influences the corporate culture because at this time corporate culture has been formed for a long time and has become a habit of employees.

	© 2010 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the license. Creative Commons Attribution (CC-BY)