PurposeThe study mainly aims to evaluate factors that impact online accounting education in Vietnamese universities during COVID-19.Design/methodology/approachThe study is exploratively conducted with a quantitative sample using purposive data-collecting techniques. The sample focused on teaching staff and students at public and private universities in Vietnam during COVID-19.FindingsThe study shows that infrastructure, working/living conditions during COVID-19 and lecturing time are the top three factors impacting online digitizing accounting education.Research limitations/implicationsThis research is not without limitations. The limitations are limited time and resources, which did not allow for examining other factors that impact digitizing education in accounting. The forthcoming study should examine extended factors (not mentioned in the study) such as government sponsorship, lecturers’ soft skills, national culture, qualifications and so on.Originality/valueThis study identifies and states significant factors that impact online digitizing accounting education in Vietnamese higher education during COVID-19.

Purpose Recently, Vietnamese enterprises have begun to realize the potential benefits of big data and harnessing all of the data they have been creating. Experiencing the crisis time of the COVID-19 pandemic, they could apprehend more and more benefits of digitalizing trend. However, a big problem for many Vietnamese enterprises is understanding where to begin in implementing big data and analytics. The study’s main objective is to investigate the impact factors of implementing big data and analytics in Vietnamese enterprises post-COVID-19 pandemic. Design/methodology/approach The study is exploratively conducted with a quantitative survey approach and uses purposive techniques in collecting data. The sample focuses on Vietnamese enterprises which have experience with big data and analytics. Findings This study intended to highlight some aspects to consider when implementing big data and analytics in Vietnamese enterprises post-COVID-19 pandemic. Originality/value To the best of the author’s knowledge, this study is the first academic paper to study Vietnamese enterprises’ considerations of big data and analytics post-COVID-19 pandemic.

The adoption of corporate social responsibility (CSR) practices has been recognized as a significant contributor to the success of companies. Companies that engage in CSR initiatives can achieve positive outcomes that align with economic, social, and environmental goals while maintaining a long-term perspective (Nimani et al., 2022). CSR has become an increasingly important issue for businesses in Vietnam, and several factors have been identified as significant predictors of CSR adoption by Vietnamese-listed enterprises. This study examines the impact of the size of the enterprise, corporate governance, owner structure, board gender diversity, business industry, innovation, and knowledge of environmental, social, and governance (ESG) issues on CSR adoption. The study finds that the size of the enterprise is positively related to CSR adoption. Additionally, corporate governance structures that prioritize stakeholder interests tend to promote greater CSR adoption, while a diverse ownership structure and a higher representation of women on corporate boards also positively influence. Companies in certain industries tend to adopt CSR more readily. Moreover, the study highlights the positive impact of innovation and knowledge of ESG issues on CSR practices. These findings provide valuable insights into the factors that contribute to CSR adoption and suggest that targeted interventions may be necessary to encourage more widespread adoption of CSR practices. Further research is needed to explore these factors in greater depth and to develop effective strategies for promoting CSR adoption in Vietnam.

Strategic management accounting (SMA) is an advanced management tool that provides valuable information to aid managers in making strategic decisions for both long-term and short-term choices. Many factors motivated managers to adopt strategic management accounting (SMA) practices in their enterprises. Furthermore, strategic management accounting (SMA) techniques also consider external stakeholders such as customers, suppliers and regulators. Therefore, there may be various aspects of the external working environment that impact SMA implementations. On the other hand, strategic management accounting (SMA) also helps managers manage costs and resources effectively. Other internal factors such as managers’ perceptions about SMA, the knowledge of accountants and technologies also significantly impact the adoption of SMA techniques. The study’s main objective is to investigate the factors that affect SMA implementation in Vietnamese enterprises. Purposive techniques are used in the study’s explorative quantitative survey approach and data collection. Data from 305 Vietnamese enterprises are included in the sample. The findings demonstrate that the adoption of SMA practices is positively associated with four factors including top management teams, corporate culture, perceived environmental uncertainty and management networking.