Tag Archives: Vietnam

Factors Affecting Enterprises’ Intention to Apply International Accounting Standards: An Empirical Evidence of Ho Chi Minh City, Vietnam (Published)

Currently, Vietnam is applying the Vietnamese Accounting Standards in the preparation and presentation of the Financial Statements with 26 standards. However, the rapidly growing economy increasingly requires Vietnam to integrate with international financial reporting standards in order to attract foreign investors to invest in capital markets and enterprises in Vietnam. The main objective of the study is to find out the factors affecting the intention of enterprises participating in applying the International Financial Reporting Standards in Vietnam. The study uses the Partial Least Squares-Structural Equation Modeling with survey data of 400 enterprises in Ho Chi Minh City. The results show that the factors affecting the intentions of enterprises include: Attitudes and Subjective norms of business managers. “Attitude” with three components: Social feedback assessment, Belief in benefits, and Risk perception. The “Subjective norms” is influenced by Belief and Motivation.

Citation: Ho Dinh Phi, Ly Do Khanh, Thuong Vo Khac, Tran Ngoc Thanh, Minh Bui Quang  (2021) Factors Affecting Enterprises’ Intention to Apply International Accounting Standards: An Empirical Evidence of Ho Chi Minh City, Vietnam, European Journal of Accounting, Auditing and Finance Research, Vol.9, No. 7, pp.38-54


Keywords: Vietnam, international financial reporting standards; attitude norm; subjective norm; partial least squares-structural equation modeling; Ho Chi Minh City

Factors Influencing New Technology Adoption Behaviors of Rice Farmers: Binary Logistic Regression Model Approach (Published)

The purpose of this study is to identify factors affecting the behavior of rice farmers in choosing new technology application. The study employed Binary Logistic Regression model on survey data of 455 rice farming households in the Mekong Delta, Vietnam. The results show that influencing factors include: Human capital, Physical capital, Social capital, Perceived risk, Uncertainty and Market access.

Citation: Ho Dinh Phi, Phat Huynh Dinh, Minh Bui Quang (2021) Factors Influencing New Technology Adoption Behaviors of Rice Farmers: Binary Logistic Regression Model Approach, International Journal of Business and Management Review, Vol.9, No.4, pp.54-71


Keywords: Vietnam, choice behavior; rice farmers; technology; binary logistic regression model; Mekong Delta

Balancing Economic and Environmental Benefits: The Goal of Sustainable Development (Published)

As society grows, its increasing social demand is also when large resources are being lost, as well as the price for growing. The balance between the two economic and environmental benefits recently has been constantly mentioned as a difficult problem for any country. This research points to the growing conflict between economic development and environmental protection, how to balance economic benefits with environmental protection, and propose solutions to both economic development and environmental protection.

Keywords: Sustainable Development, Vietnam, economic growth, environmental protection and improvement

Impact of early reading skills and teachers perceptions in English as a foreign language using ICT: Evidence from Vietnam (Published)

This study aimed to identify the early reading skills in English as a foreign language via information and communication technology in Vietnam as well as early childhood student teachers perception. Currently, information and communication technology and part of the teacher’s perception in the classroom practices performed an effective role in the learning aptitude of students and enhanced their reading skills in English as a foreign language. The nature of the study was cross-sectional and data were collected from 100 students and teachers from Hanoi National University of Education. The output of the study revealed that more students were agreed and had a positive perception towards the uses of information and communication technology in teaching reading in English as a foreign language. The results also indicated that teachers used the best skills and strategies to enhance children’s vocabulary in the classrooms. Lastly, findings indicated that students faced a lack of resources and technical support as significant barriers. Implications for early childhood pre-service teacher training and educational policy are discussed.

Keywords: Barriers, Early Childhood Education, Reading, Strategies., Students, Teachers’ Perception, Vietnam, and skills

Research Learning style preferences and English Language Proficiency of first year Economics students at University of Economics – Technology for Industries, Vietnam (Published)

This research involves investigating the learning style preferences and English language proficiency of Economics students as basis for language learning enhancement program. This has been done by descriptive-correlational research method. 162 students at UNETI, Vietnam selected through the use of stratified random sampling answered the Perceptual Learning Style Preference Questionnaire and a 50-item English proficiency test. Frequency counts and percentages, central tendency, T-test, ANOVA, Pearson correlation were used to analyze the gathered data. Finding revealed that group learning style dominates among the students, followed by other learning styles. In term of English language proficiency, most of the respondents are moderately proficient. There exists a significant relationship between their learning styles and their English language proficiency. On differences in the English language proficiency of the students, significant differences exist in tests. Finally, significant relationship exists between visual, tactile, group, and individual learning styles of the respondents and their English language proficiency.

Keywords: Economics, English language proficiency, Industries, Technology, University, Vietnam, first year Economics students, learning styles, preferences

Analyzing Factors Affecting Tourism Sustainable Development towards Vietnam In The New Era (Published)

This empirical study was conducted by qualitative approach to study the influential factors such as environment, society, economics affecting to the tourism sustainable development for Vietnam in the new era. The author collected the experts’ opinions to discuss and presented scale to measure the above factors. Basing on this study, the future researchers can apply this to study by quantitative method to verify the reliability of the scale and test whether the three above factors and observed variables are grouped into each factor or there is other latent factor as well as tesing the reliability of the research model. In addition, the author suggested the policy makers, leaders of ministry and departments of culture, sports, and tourism to apply this study to plan and implement policies to develop Vietnamese tourism in the context of international integration as well as satisfy the tourists coming to Vietnam.

Keywords: International integration, Policy, Sustainable Development, Tourists, Vietnam

An Investigation of Factors Affecting Customers’ Satisfaction in the Supermarket Sector In Ho Chi Minh City (Hcmc) – Vietnam (Published)

This empirical study was conducted to find out the relationship among four factors such as brand image, service quality, product quality, and price toward customer’s satisfaction in supermarket in HCMC. The qualitative approach was applied to point out the measurement of the scales of factors and the quantitative approach was to test whether these observed variables contributing to these factors or not. After that, the author conducted a survey to customers who go shopping in Co.op Mart and Vinmart. After checking and selecting the suitable samples, the author collected 221 samples to analyze for this study. There was the test for the reliable theoretical framework that was conducted to test whether the hypothesis was supported or not. As a result, based on multiple regression analysis, the theoretical framework was significant and all the hypotheses were accepted. The factor affecting most to customer’s satisfaction was Price, the second one was Service Quality, the third one was Product Quality, and finally one was Brand Image. In general, this research model was conducted properly and valued to study. Supermarkets in HCMC can apply this empirical study to set up their business strategies and improve their customers’ satisfaction in order to enhance competitive competence as well as attract more new customers in the new era.

Keywords: Brand Image, Customer Satisfaction, Service Quality, Vietnam, product .quality

Analysis of Managerial Factors on the Performance of Small and Medium-Sized Enterprises (SMEs) in Manufacturing Sector in Ho Chi Minh City- Vietnam. (Published)

This paper was conducted by qualititative and quantititative approach, and the primary data was collected from SMEs in manufacturing sector in Ho Chi Minh City (HCMC). The main objectives of this study is to analyze the factors affecting the SMEs’ performance in manufacturing industry in Ho Chi Minh City. In the first stage, the authors applied the deep-interview to the experts to discover the factors in contemporary management based on the management theories effecting on the performance of Vietnamese SME(s) in HCMC. In the second stage, the researcher used the quantitative approach to collect data from 200 people who work in the Vietnamese SMEs in manufacturing sector in HCMC. In general, in these factors, the most affecting factor to SMEs in the manufacturing sector in HCMC, Vietnam was Organizational Commitment, next was Business Planning, Controlling, and final one was Strategy Implementation. In conclusion, H1, H2, H3, H4 for the theorical research model were accepted. 

Keywords: Business planning, Contemporary management, Organizational Commitment, Performance, SMEs, Vietnam

Factors Affecting Competitiveness of Vietnamese Online Sales Websites in Integrating Tpp: A Study in Vietnam (Published)

This study is to analyze the factors affecting competitiveness of Vietnamese online sales websites in integrating TPP (Trans – Pacific Partnership). Qualitative and quantitative research methods were used to carry on 800 online customers in Ho Chi Minh City, Danang City and Hanoi City. The study results show that the competition volume of Vietnamese online websites affected by 05 factors as follows: (1) The level of competition, Suppliers, The risk of substitution, Buyer Power, Entry Barrier. Based on the research results, measures are proposed to improve competitiveness for Vietnamese online sales websites in the future. After Analyzing the data, the main objectives of this study were to: First, identify the factors affecting competitiveness of Vietnamese online sales website; Second, determine the priority order of the impact factors affecting competitiveness of Vietnamese online sales websites; Third, propose solutions to enhance competitiveness of Vietnamese online sales websites in integrating TPP.

Keywords: Competitiveness, Online Website And Vietnam's Retail Websites, Vietnam