The research is conducted for assessing factors affecting the implementation of Strategic Management Accounting (SMA) of medium - sized enterprises in Vietnam. Data was collected from 235 medium - sized enterprises of Vietnam for the period from 2019 to 2021. Based on quantitative research methods, the implementation of Strategic Management (SMA) and factors affecting this implementation were scrutinized. The results indicate that the implementation of Strategic Management (SMA) of medium - sized enterprises in Vietnam is influenced by factors: Technology level, Quality of accountants, Competitive level, Business strategy, and Business risk. Through findings, some recommendations are given for improving the implementation of SMA of medium – sized to satisfy the demand for information of the stakeholder in the context of integration.

This study aims to identify the factors that contribute to the formation of Net interest income (NII) for commercial banks in Indonesia in the short and long-term using the Vector Error Correction Model (VECM). The results showed that in the short term all variables in each period tend to adjust to achieve long-term balance. In the short term, the variables that affect NII are credit and NPL of large and retail trade, construction credit, transportation credit and NPL warehousing and communication, as well as lending rate facility. While in the variable length figures that affect NII are credit variables and NPL large and retail trade, Credit and NPL Transportation, warehousing and communication, other credit and Third-Party Funds (Deposit) collected. The analysis of Impulse Response Function can be proven that NII most quickly achieves stability when dealing with the shocks of large trade and retail NPL. Meanwhile, in the Forecasting Variance Decomposition analysis, it can be concluded that the variable that gives the greatest contribution to NII is the amount of construction credit.

The aim of this paper is to examine the possible association between the effectiveness of Board of Directors (BOD) and firm performance (FP). For the purpose of this analysis, data is derived from firms listed in the materials sector of the Saudi Exchange Market’s Tadawul All Share Index (TASI). Using pooled OLS regression analysis and the dependent variables of ROA and ROE as a proxy for FP, while board meetings (BMEET), independence and board size (BSIZE) are used as explanatory variables, the results reveal that frequent BMEET may not lead to improved FP. Moreover, the results show that BMEET frequency is negatively associated with FP. Independent members do not provide additional efficiency leading to better FP. As for the BSIZE, the findings indicate that larger boards are associated with lower FP. Such findings offer insights into the effect of BSIZE on FP. The results are of interest to decision makers, policymakers and investors.

The study explores the effect of management quality of accounting information system outputs on customer satisfaction in Saudi Arabia commercial banks. In the presentation of the data and the theoretical approach, the descriptive approach was adopted in evaluating the findings of the study aimed at knowing the effect of the consistency of the outputs of the accounting information system on the satisfaction of customers in the KSA commercial banks. Clients of commercial banks working in the KSA are the sample population. The research survey was a random sample involving 600 respondents from clients. The findings of the regression analysis revealed a statistically important reliability effect, where the value of (P) 463,384 was less than (0.00) in statistical terms, and this was verified by the (T) test. This means that stability as an aspect of the consistency of the performance of the accounting information system and the degree of customer satisfaction with the operating banks have a positive impact. A crucial research challenge in the consistency of literature on the quality accounting information system (QAIS) relates to the capacity of management accounting systems (MAS) to offer information that lets managers make smarter choices. Many scholars have advocated the use of more modern (QAIS) over the last decades.

This study discusses the variables that can determine the growth of bank credit in Indonesia. The selected independent variables are the control of third-party funds and operating costs on credit growth. The analytical method used is multiple regression with Probit analysis to see the lag-1 and lag-2 data categories. The results obtained that the Control of Third Parties Funds and Operational Costs on Credit Growth obtained significant results according to the simultaneous hypothesis testing. It means that the third-party funds and the operating costs affect credit growth. Meanwhile, the third-party funds partially influence the dependent variable, namely credit growth. Finally, the operational costs partially influence the dependent variable, namely credit growth.

This research aims to find out the significant difference between added value on sustainable competitive advantage and unsustainable competitive advantage of Islamic banks in Indonesia. The population in this study is Islamic banking units in Indonesia, the sampling technique used purposive sampling and the data is used from annual financial reports from 2015 to 2019. The results of this research support the resource-based theory that companies that can maintain their competitive advantage have added value and can also manage their strategic assets in the form of VRIN (Valuable, Rare, Inimitable, non-substitutable) more efficiently. The results also indicate that companies that can maintain competitive advantage are those that can provide added value for the stakeholders. The test results support the RBT hypothesis, as evidenced by the finding that it is possible to use VRIN assets to offer added value for stakeholders.

According to the Ministry of Finance's roadmap for applying IFRS in Vietnam, listed enterprises on the stock market and state-owned enterprises holding the dominant power are the first group of enterprises to alter the preparation of financial statements according to Vietnamese Accounting Standards (VAS) to the application of International Financial Reporting Standards (IFRS). The voluntary application period is from 2022 to 2025 and the period after 2025 will be the mandatory one. This study was conducted to determine the factors affecting the transition from preparing financial statements following VAS to IFRS for this group of enterprises. The study involved surveying managers and chief accountants at 120 enterprises belonging to the group of companies listed on the stock market, state-owned enterprises holding the dominant power, with the adoption of a regression analysis method. The research results show that five factors are affecting the transition of financial reporting from VAS to IFRS in this group of enterprises, with the order of influence being ranked from high to low, respectively as (i) Size and operation characteristics of the enterprise; (ii) Competence of accountants; (iii) Viewpoints of the enterprise administrators; (iv) Applied accounting regime, and (v) Enterprise owners. On that basis, the study proposes some recommendations for the transition from preparing financial statements according to VAS to IFRS for enterprises to meet the Ministry of Finance's roadmap for IFRS application.

This research examines the effects of role conflict and role ambiguity on internal auditor's work stress and the quality of audit recommendations. These relationships were tested based on the survey taken from 96 internal auditors who served at several state universities in Indonesia. The hypothesis testing technique used SmartPLS analysis. The results showed that role conflict has a positive effect on the quality of audit recommendations while role ambiguity has a negative effect. Role conflict and role ambiguity have a positive and significant effect on work stress. Other test results show that internal auditor work stress does not show an effect on the quality of audit recommendations. The practical implication of this research is that to reduce ambiguity in carrying out audit tasks and to improve the quality of audit recommendations, it is necessary to consider an adequate work environment, especially the availability and adequacy of information needed by internal auditors in completing monitoring tasks. The role of conflict due to the presence of more than one task can cause work stress, although it does not interfere with the quality of audit recommendations. Therefore, it is necessary to pay attention to the allocation of work time that is not carried out at the same time so that the workload causes work stress.

With the aim of determining the factors affecting the application of IFRS in teaching for universities and colleges with accounting and auditing training, the research was conducted at 30 universities, colleges with accounting and auditing majors, and 208 lecturers who are engaged in teaching accounting and auditing in Vietnam. Next, the study employed the method of regression analysis by PLS_SEM software to process and analyze the collected data. Research results show that eight factors are affecting the application of IFRS in teaching at universities and colleges in Vietnam in the order of influence from high to low, respectively (i) Training program; (ii) Teaching staff; (iii) Regulation on the application of IFRS of the Ministry of Finance; (iv) Request of the related parties; (v) Faculty/Institution administrators; (vi) Teaching aids; (vii) IFRS teaching methods and (viii) Learners (students, trainees). At the same time, the study also shows that the financial capability of the institutions does not affect the application of IFRS in teaching.

The advancement of digital technology encourages the growth of MSMEs transacting online. However, the phenomenon shows that the Indonesian tax ratio declines because the tax compliance increase rate does not accompany the potential tax base growth. This study analyzed the determining factors of tax compliance: tax knowledge, tax sanctions, peer influence, and the quality of tax authority services moderated by risk preferences. Because of the data analysis, it was discovered that only tax knowledge had a clear impact and risk preferences had no significant influence on the factors that influenced MSME tax compliance in digital transactions. Limited information circulating citizens about MSME-specific policies in digital commerce and rules that have not been communicated in online marketplaces are the main tasks for tax authorities in Indonesia. This study proposes a model of MSME's tax compliance in a digital transaction.