Situation of Implementation of Social Security Policies for Women in Dong Son District, Thanh Hoa Province, Vietnam

Social security is an important element in the development strategy of each country, a necessary condition for maintaining socio-economic stability and ensuring the building of a harmonious and civilized society. Therefore, many countries around the world, including Vietnam, have issued many policies and constantly reformed the social security system so that people can easily access and benefit from these policies. Within the framework of this article, we focus on discussing and evaluating the actual situation of implementing social security policies for women in Dong Son district, Thanh Hoa province, Vietnam, thereby giving some recommendations. possible solutions in the planning and implementation of local policie

Customers Accounting Usage and Organizational Performance: The Mediating Role of Customers Accounting

Purpose: The study aims to examine the mediating role of customer accounting information used in the relationship between the intensity of competition, marketing orientation, customer accounting, and operational performance in the case of Vietnamese enterprises.   Theoretical framework:   The research model is inherited from Guilding and McManus (2002), Gupta and Lehmann (2003), and Pfeifer et al. (2005) about the usefulness of customer accounting information to business operational performance.   Design/methodology/approach: The data were collected by using a questionnaire sent to Vietnamese accountants and business managers by email. 324 valid questionnaires were analyzed in this study. The data were analyzed using the structural equation model (SEM).   Findings: The results have shown a positive impact between market orientation and the competitive intensity of enterprises on the use of customer accounting information. The research also indicates that customer accounting information and the perceived benefits of using customer accounting information can support the development of business strategies to help enterprises achieve outstanding efficiency.   Research, Practical & Social Implications: The research evaluated the impact of the use of customer accounting on the performance of companies with the intermediary role of customer accountants with the intensity of competition, market orientation, and the performance of enterprises. Based on the results, some solutions are proposed to apply customer accounting in Vietnamese enterprises to improve operational performance.   Originality/value: The originality of this research is the role model of customer accounting information used as a mediator of the influence of customer accounting information usage on organizational performance. These findings can be helpful for Vietnamese enterprises to use customer accounting information to improve their business performance

The Impact of Corporate Governance on the Quality of Accounting Information: Research Based on Listed Companies on Vietnam's Stock Exchange

Purpose: This research aims to evaluate the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange.   Theoretical framework: Corporate governance focuses on the structure of ownership, the characteristics of director and supervisory boards. The quality of accounting information is evaluated under the perspectives of information users and information auditors.   Design/methodology/approach: This research analyzes primary and secondary data from 193 listed companies as of 2021 and uses both qualitative and quantitative research methods.   Findings: The results show that the factors affecting corporate governance that have a proportional impact on the quality of accounting information include: Government ownership, Supervisory Board ownership, major shareholders ownership, number of board members, professional qualifications of the association board of directors, and that have an inverse impact is the duality between the Board of directors and the managing directors, and that have no impact are the number of members in the supervisory Board and professional qualifications of the supervisory board.   Research, Practical & Social implications: From the research results, the authors propose recommendations to improve the quality of accounting information through corporate governance.   Originality/value: The value of the study is pointing out the impact of corporate governance on the quality of accounting information in listed companies on the Vietnamese stock exchange meaningful in creating trust among users to attract investment domestically and internationally

Factors Affecting Responsibility Accounting: Evidence from Vietnamese Manufacturing Enterprises

Purpose: This study aims to examine (i) the number of product lines and steps in the manufacturing process affect the responsibility cost center in a responsibility accounting system (ii) the level of technology application, the qualification of managers at all levels affect the budgetary control system integrated to the responsibility accounting system in Vietnamese manufacturing enterprises.   Theoretical framework: The research identifies and examined the impacts of the number of product lines, the number of steps in the manufacturing process on the number of responsibility cost centers, and the impacts of the level of technology application, the qualification of managers at all levels on the budgetary control system to contribute the responsibility accounting system theory.   Design/methodology/approach:  A quantitative approach was applied with a sample of 108 Vietnamese manufacturing enterprises that is listed on the Vietnamese financial securities markets in 2020. OLS regression is applied to give a further analysis.   Findings: The regression findings support the significant positive impacts of the number of product lines and the number of steps in the manufacturing process on the number of cost centers as well as the significant positive correlation between the level of technology application and the effective budgetary control system, however, the effect of the qualification of managers at all levels is insignificant.   Research, Practical & Social implications: This study provides factors impacting the number of cost centers and the budgetary control system. The results of this study support the contingency theory.   Originality/value: These findings can be useful for Vietnamese manufacturing enterprises to take measures to strengthen cost control through the responsibility accounting system, thereby improving business efficiency

Factors Affecting Business Performance: Expanding Theoretical Measurements

Purpose: The article aims to expand a scale system of factors that impacts on business performance.   Theoretical framework: The paper based on the empirical data collected from various types of participants, including accountants (for information providing), managers (for decision-making), sales staff (for work), and lecturers (for research) in Vietnam.   Design/methodology/approach: By descriptive and comparative statistical analysis of SPSS 20 software with 124 valid observations, the survey has proposed the scale system of influencing factors (03 groups of external factors, 05 groups of internal factors) and business performance measures (10 financial and 11 non-financial indicators).   Findings: This study points out the different evaluations according to the demographic features of survey subjects on the group of financial indicators. Specifically, the group of accountants (representing information providers) obtains a lower score than the group of information users. Likewise, the post-graduated participants show stricter assessments of financial indicators in comparison to the rest of the group.   Research, Practical & Social implications: These results suggest the scale system for measuring influencing factors toward business performance in enterprises for further research.   Originality/value: The value of the study is providing an expansion of the factors affecting the efficiency of an enterprise and points out a commonly used set of financial performance measurement indicators. Research results provide useful references for research on related issues

Impact of Strategic Management Accounting on Operating Performance: Research in Public Universities of Vietnam

Purpose: The study aims to evaluate the impact of strategic management accounting (SMA) on the operating performance of Vietnamese public universities in terms of autonomy, student size, and number of years of establishment.   Theoretical framework: The paper is based on the theory of strategic management accounting, including the use of strategic management accounting as well as the characteristics of organizations in general and universities in particular.   Design/Methodology/Approach: Survey data were collected from 142 accountants of 102 public higher education institutions, cleaned data, and used regression analysis by SPSS 22 software.   Findings: The results showed that with 07 factors of SMA stands for Strategic Application (AD), Strategic Planning (LKH), Strategic Management Accounting (KT), Financial Measures (TC), Non-Financial Measures (PTC), Reporting strategy (BC), and Strategic Management Decision Making (RQD), there are only 3 factors that have an impact on the performance of quality universities (Application of Strategy, Quality Management Accounting Techniques, and Financial Measures). Considering the control variable, only the degree of autonomy, and the number of students have a positive effect on the impact of quality management accounting information and the performance of universities.   Research, practical & social implications: The results contribute to additional evidence for managers to pay more attention to quality management accounting information, thereby improving the universites' operational performance. In addition, this study complements the literature review documents related to the content of SMA and the impact of using SMA on the performance of universities.   Originality/Value: The study provided an extension on the impact of SMA on the performance of universities as well as the mediating role of the control variable on the relationship between SMA and performance. Research results provide useful references for research on related issues

Contract Farming as a Determinant of Promoting Tea Marketing Channel for Small Producers in Phu Tho Province

Making contracts between farmers and firms (contract farming, for short) plays an important role in establishing access to the agricultural markets for the small producers, especially in the developing and less developed countries. It is argued that contract farming provides farmers with the assured sale of their crops and agro-business firms with a steady supply of agricultural products required by the market. This paper focuses on analyzing benefits of tea producers through signing contract with firms. By using relevant research methods of verifying studying areas, making Participatory Rural Appraisal (PRA), and surveying farmers, the paper finds that although contract farmers receive lower fresh tea price in compared with the price received by non-contract farmers, they would have higher price stability and are provided with market guarantee mechanism. These benefits are really important in context of globalization and market liberalization with the demand for high quality and high value products. It is highly recommended that small farmers therefore should participate in the coordination model between farmers and firms in the process of tea production and marketing in Phu Tho Province, Vietnam.Peer reviewe