The aim of this study is twofold. Firstly, it attempts to assess the level of management accounting practices (MAPs) in manufacturing companies in Vietnam. Secondly, it purports to explore the impact of potential contingency factors on the current level of MAPs in the sample of studied companies from the industrial sector in Vietnam. The study examines the hypotheses that MAPs in Vietnamese manufacturing firms are affected by a range of contingent variables. A quantitative research was conducted by sending questionnaires to the target respondents that comprise both accountants and managers in 160 manufacturing enterprises in the north of Vietnam. The first main findings from the study reveal that MAPs in Vietnam are mainly traditional rather than contemporary ones, and oriented toward the shortterm rather than the long-term. The second main research findings resulted from multiple regression model show that MAPs in Vietnam are significantly affected by company size, commitment of directors, advanced manufacturing technology, and distinct number of products. However, no significant associations are found between MAPs and intensity of competition from the emerging market as hypothesized in this study. Research findings are bases for recommendations to promote the application of contemporary practices and enhance management accounting functions in manufacturing companies in Vietnam.

SARS-CoV-2 was the cause of the global COVID-19 pandemic in 2019. The cycle threshold (CT) value of the real-time RT-PCR technique is the gold standard in infections diagnosis, infections risk assessment, discharged criteria, and patient isolation for SARS-CoV-2. Heat inactivation is a simple, economical solution for safety in testing for SARS-CoV-2. The change of CT values after heat inactivation has not been thoroughly evaluated. This study evaluated the effect of heat inactivation on CT value in the realtime RT-PCR technique of SARS-CoV-2 detection. Four groups of samples consisted of one non-inactivated group, three groups that were inactivated at 65oC/30min, 80oC/10min, and 95oC/10min; each group included 16 tubes, from 16 nasopharyngeal swabs samples that were confirmed to be infected with SARS-CoV-2. Groups were inactivated and then analysed by realtime PCR technique. The results show that virus inactivation by heat increased the CT value of realtime PCR in SARS-CoV-2 positive samples. The higher temperature was in the inactivation, and the higher CT value was increased.