The Organizational Culture Strategy SMEs During Economic Crises

The importance of organizational culture in the operation and performance of businesses has been widely acknowledged, but there is inconsistency in findings about the impact of culture on organizational performance across studies. This study aimed to achieve two objectives: first, to establish the relationship between the quality of accounting information systems (AIS), organizational culture, and the financial performance of small and medium enterprises (SMEs) in Vietnam; and second, to survey the organizational culture strategy of Vietnamese SMEs in the context of economic crises. The study survey was conducted in May 2023 and involved 242 SMEs in Vietnam. The research model was tested using Smart PLS. The results suggest that AIS has a positive relationship with both organizational culture and the financial performance of SMEs. However, organizational culture only affects financial performance related to organizational adaptability during a crisis. Moreover, a flexible, external adaptation, and balanced cultural approach strategy has a significant impact on the financial performance of SMEs. During a crisis, managers expect employees to adapt in order to achieve strategic goals and plans while simultaneously balancing stability, engagement, and employee satisfaction to achieve organizational effectiveness. Doi: 10.28991/ESJ-2023-07-06-015 Full Text: PD

Accounting Information Security Control and Satisfaction of Accountants Regarding Accounting Information Systems

This study analyzes the factors affecting accountants’ satisfaction with the accounting information system in Vietnamese enterprises. The research results of this study show that the factors affecting user satisfaction with the accounting information system are directly influenced by four factors: the quality of the accounting workforce, perception of usefulness, system quality, and information quality. The quality of the accounting workforce is the factor that has the greatest direct impact on the accountant’s satisfaction. The second is the perceived usefulness factor. The third is the system quality factor, and the last is the information quality factor. In particular, the results of this study indicate that humans are an important factor. Knowledge of accounting information security control is directly proportional to accountants’ satisfaction with the accounting information system. The results can be used to recommend enterprises improve accountants’ satisfaction, helping to increase work efficiency. Objectives: The main objectives of this study include: (1) Identifying the factors influencing the satisfaction of accountants with the accounting information system in enterprises in Vietnam. (2) Determining the relationship between accounting information security and the satisfaction of accountants with the accounting information system. (3) Providing recommendations to enhance the satisfaction of accountants with the accounting information system in enterprises in Vietnam. Methods: This study uses qualitative and quantitative research. During the qualitative process, this study analyzed related works. Group discussions are used to provide initial assessments of measurement scales, concepts, and research hypotheses and to adjust, supplement, and explore influencing factors. The questionnaire and the research model are reviewed by the experts. Quantitative research involved data collection through survey investigations based on a designed questionnaire via Google Forms. The formal research survey was conducted using a stratified sampling method, encompassing businesses from various sectors. The quantitative research employed the Cronbach Alpha reliability test for the measurement scales, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and the use of structural equation modeling (SEM) to assess the structural relationships. Descriptive statistics and tests of significance were also utilized. Findings: The results of the study on the factors affecting user satisfaction with an accounting information system are directly influenced by four factors: system quality, information quality, quality of accountants, and perceived usefulness. The quality of the accounting workforce has the greatest direct impact on the accountant’s satisfaction, followed by perceived usefulness, system quality, and information quality factors. Novelty:This study discovered a relationship between knowledge of accounting information security and the level of satisfaction among accountants regarding information technology systems in enterprises in Vietnam. This finding can assist enterprises in implementing strategies to provide more training on accounting information security for their employees. Doi: 10.28991/ESJ-2023-07-05-06 Full Text: PD

Application of multispectral UAV to estimate mangrove biomass in Vietnam: A case study in Dong Rui commune, Quang Ninh Province

Mangroves play an important role in coastal estuarine areas with different ecological functions, such as reducing the impact of waves and currents, accumulating biomass and sequestering carbon. However, estimation of terrestrial biomass in mangrove areas, especially in Vietnam, has not been fully studied. The application of unmanned aerial vehicles (UAV), mounted with multispectral cameras combined with field verification is an effective method for estimating terrestrial biomass for mangroves, as it reduces field survey time and allows for greater spatial range research. In this study, ground biomass was estimated for the mangrove area in the Dong Rui commune, based on multispectral image data obtained from UAV and survey results in 16 standard cells measuring actual biomass according to four regression models: Log-Log, Log-Lin, Lin-Log and Lin-Lin. The results of comparing the data from these four models show that the log-log model has the highest accuracy with a high correlation coefficient (R2 = 0.831). Based on the results of the analysis and selection of ground-based biomass estimation models, a biomass map was established for the UAV flying area in the Dong Rui mangrove forest with biomass values ranging from 20 Mg/ha to 150 Mg/ha. In summary, we present a biomass estimation method through four basic linear regression models for mangrove areas, based on multispectral image data obtained from ultrahigh-resolution UAV. The resulting research results can serve as a basis for managers to calculate and synchronise the payment of carbon services, thus contributing to effectively promoting the livelihoods of local people

Determinants Influencing Entrepreneurial Intention in Hanoi, Vietnam

This research employed survey data from 204 students between two groups of  economics and technical majors in Hanoi city for assessing the impact levels of determinants on entrepreneurial intention. The results show that a number of determinants including Need for achievement, Self-efficacy, and Instrumental readiness have positive impacts on student’s entrepreneurial intention. Besides, this study is also to create a basis for  comparative students among different economics and technical majors, work exoperience, and gender. These findings are the basis to recommend policies and solutions to promote entrepreneurship movement in Vietnam. Keywords: Entrepreneurial intention, need for achievement, self-efficacy, instrumental readiness. DOI: 10.7176/EJBM/12-15-10 Publication date:May 31st 2020