Corporate social responsibility is the commitment by business to contribute to sustainable development through the balance of three factors which are economic, social and environmental factor. Enterprises carry out corporate social responsibility through specific activities such as controlling environmental pollution, natural resource conservation, energy conservation, employment safety, especially supporting and developing community. Corporate social responsibility disclosure plays an important role in implementation of corporate social responsibility, promotion of business's image and creation of good impression to stakeholders. This study was conducted using a two-step Generalized Method of Moment (GMM) technique with instrumental variables for balanced panel data through the annual reports and sustainable development reports of 43 enterprises listed on the Vietnam stock market from 2006 to 2016 (473 observations). The results showed that the level of corporate social responsibility disclosure has a positive effect on return on assets. This study has important implications for enterprises in terms of investing activities and corporate social responsibility disclosure.

This paper aims to investigate factors affecting the application of management accounting in Vietnamese enterprises. Quantitative research was conducted and data was collected by sending questionnaires to 120 companies in the manufacturing, trading and service sectors in Vietnam. 6 factors were selected to measure the application of management accounting in enterprises through correlation and regression analysis. The results showed that 5 out of 6 factors positively associated with the level of management accounting application; including firm size, organizational culture, organizational structure, technology and human resources operations. In particular, corporate culture has the highest impact and opinion of managers has the lowest impact on management accounting application. Business environment has a negative impact on management accounting application in enterprises. Based on the research results, suggestions and recommendations are proposed for enterprises regarding application of management accounting. The research provided an overview of management accounting application and its benefits to enterprises. Whereby, it helps managers have a better understanding of management accounting and future directions for application. Moreover, the research results will be useful for managers to identify factors influencing their management accounting practices and improve the current management process applied in organizations.

According to the survey results of the International Accounting Standards Board (IASB), currently, 131/143 countries (accounting for 93%) have had official statements on the application of IFRS with different forms. Among countries which have not permitted IFRS application, there is also a tendency to adjust the national accounting standards system to match up to IFRS. Vietnam is preparing a roadmap for the application of IFRS in 2022. This paper conducts a study with 23 in-depth interviews and survey with 92 experts who are university lecturers, researchers from research institutes, experts in the fields of securities, banking, finance in order to collect some ideas on the roadmap, subjects and scope of IFRS application; assess the benefits and challenges when applying IFRS; then give the implications of IFRS application process in Vietnam. The ideas are consistent with the opinion that preparing IFRS financial statements will improve the transparency of financial statements. However, experts think that the biggest challenge when adopting IFRS is associated with high expenses. Therefore, most opinions suggest that businesses need 3 to 5 years to prepare human resources and other necessary conditions for IFRS application. In addition, in the first period, there is a need to apply IFRS to listed companies, public companies, foreign-invested enterprises, encourage large companies to apply voluntarily. Besides, the study suggests some implications about the implementation process for organizations, individuals and the government.

While many countries around the world have adopted IFRS at different levels, Vietnam is in the process of IFRS adoption by 2022. The study was conducted through the survey of 119 directors and accountants to estimate the benefits and difficulties of applying IFRS in Vietnam. The forecast content include (i) Business benefits; (ii) Benefits for investors; (iii) Benefits to policy makers; (iv) Benefits for state management agencies; (v) Challenges of applying IFRS. By regression analysis, the forecast results showed that all factors have a significantly affect on the IFRS adoption in Vietnam and they explain 54.5% of the reasons for the application. The group of benefits has a positive impact on IFRS application in Vietnam, of which, the strongest impact is the business benefits, while the challenge factor has a negative impact on IFRS adoption in Viet Nam. This result suggests policy implications for the application of IFRS in Vietnam.

The International Financial Reporting Standards (IFRS) are researched and developed by the International Accounting Standards Board with the goal of providing an international framework for preparing and presenting financial statements for businesses. IFRS create a common accounting language worldwide, which enhances the transparency and comparability of financial statements. Converging with IFRS is an inevitable trend of any country. Vietnam is currently developing a project to implement IFRS in 2020. In the process of converging with IFRS, the cooperation of State administrative agencies, experts, businesses, financial statement users and accountants is required. We surveyed 119 experts and 104 businesses in different sectors of the economy to gather their opinions to give the policy-making process more objective and reliable grounds. At the same time, we also conducted an assessment on the advantages and disadvantages of applying IFRS in Vietnam, assessing the preparations for an IFRS application roadmap. The research results are an important information channel to help the Ministry of Finance have additional theoretical background for creating IFRS policies in Vietnam. Contribution/ Originality: This study contributes to the existing literature by assessing the awareness and response to IFRS implementation in Vietnam. This study looks at the awareness of the disadvantages of VAS, the comparison of VAS to IFRS, the range of IFRS application and its subjects, the roadmap for IFRS implementation, and the comparison of expert assessments and preparation for IFRS and its benefits and difficulty in implementation.