In the global trend toward economic integration, Vietnamese enterprises desire to attract investment and increase competitiveness in the global market, so they have been required to provide transparent, high-quality financial reports following the International Financial Reports Standards (IFRS). Based on the roadmap drawn by the Vietnam Ministry of Finance, the foreign-invested enterprises, listed enterprises and state-owned enterprises will be applying IFRS in 2030. However, some enterprises in Vietnam have applied IFRS in the presentation of financial statements at the request of related parties for a while. The main research objective of this paper focused on examining the factors affecting the implementation of IFRS in Vietnamese enterprises through descriptive statistics tools, Cronbach's Alpha testing, EFA and logistics regression analysis with the sample collected from 254 Vietnamese enterprises. The methodology in this research was the mixed qualitative and quantitative method. The results show that the higher the profitability, debt ratio and firm size of the enterprise, the more likely it is to apply IFRS. From the results of this study, the appropriate recommendations have been made to promote the implementation of IFRS by Vietnamese enterprises effectively and following the IFRS application roadmap of the Ministry of Finance of Vietnam.

The study investigates the factors influencing the innovation activities in the enterprises in the Binh Dinh Province, Vietnam. By employing the dataset from a survey in 200 typical enterprises in Binh Dinh and using the Exploratory Factor Analysis and regression analysis, we found that there are eight factor groups affecting the innovation activities of enterprises. They include management of innovation promotion; market research capacity; leadership inspiring innovation; culture of innovation; human resources for implementing innovation; network connection; disseminating/sharing knowledge; and impact of producing/serving technology. All these factors strongly affect the innovation activities, which plays an important role in promoting the sustainable development of the Vietnamese enterprises, with the statistical significance level at 1%. Moreover, findings also show that, among these factors, the market research capacity is the strongest determinant of the innovation activity in the enterprise. An increase of 1 point of capacity of market research will increase the innovation activities in the enterprise by 0.114 point. It is followed by the management of promoting innovation, leadership inspiring innovation, and disseminating and sharing knowledge, with 0.104, 0.103 and 0.102 score, respectively. On the other hand, network connection is the weakest factor, with the score of 0.07 point.

To develop human resources in accounting and auditing in sufficient quantity and quality assurance based on renewal and enhancement of training and fostering; the combination of specialized training and refresher training and higher education to create high-quality human resources. At the same time, the enhancement of international integration, the establishment of close ties, and mutual recognition between Vietnam and other countries in the region, the world, and international organizations. The main aim of this paper was to address issues related to the inadequacies of the existing curriculum and pedagogies that could adversely affect the role of accountants in this increasingly hostile business environment. Using mixed research methodology, the research identifies the factors influencing the early success of graduates’ careers. Discussion on the pertaining issues in the accounting education system led to a suggestion that the existing curriculum and pedagogies be revamped. The accounting curriculum should be broadened to ensure that a broad array of generic skills, knowledge and professional attributes can be developed in accounting graduates. Moreover, to reinforce the learning process, changes in the pedagogies were inevitable. These changes were expected to bring about significant improvements to the quality of accounting graduates to ensure that they could perform exceptionally when they enter the profession.