rfManagement accounting system (MAS) helps managers to make decisions and control activities to achieve short-term and long-term goals. Based on Upper Echelons Theory (UET), this study examines the impact of dynamic environment on CEO's psychology characteristic (risk-taking propensity) that influences the choice of product innovativeness strategy and the level of using MASinformation. At the same time, this study also considers the moderator role of internal locus of control in some relationships. The research samples are CEOs in large manufacturing companies in Viet Nam. The PLS-SEM is used to test the hypotheses. The results showed that all the effects are significant. This study contributes to the existing literature of the UET in accounting field as it recognizes the important role of MASs, CEO's risk-taking propensity and helps managers to design a MASs to operate firms effectively.

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Managers need the support of management accounting system (MAS) in making decisions and controlling activities. This article investigates the factors of CEO's personal characteristics that influence the choice of an appropriate prospector strategy and the intent of using MAS information. Besides, the moderating role of internal locus of control (ILOC) in such relationships was also examined in this research. The sample in this study includes CEOs of large and mid-sized companies in Vietnam. To test the hypotheses, we used the PLS-SEM method. The results indicate that all the effects are significant, except for the direct impact of age on financial performance and the moderating role of ILOC between education and the choices of prospector strategy. This study contributes to the accounting research field by confirming the role of managers' characteristics, recognizing the important role of MAS and helping managers in designing MAS suitable with the specific characteristics of CEO. As a result, managers can operate firms more effectively.

Understanding which factors are important to consumers when deciding to use a mobile wallet and how these factors influence users' commitment and recommendation is important because the demand for cashless transactions has increased worldwide in recent years, especially developing countries like Vietnam. This study develops a research model and tests hypotheses related to the antecendents (personal innovativeness, perceived risk, perceived ease of use and longterm orientation) and the outcomes (commitment and recommendation) of perceived value. The technology acceptance model (TAM), the diffusion of innovation theory (DOI), the theory of perceived risk (TPB) and the perceived value model (PERVAL) were used to build the research model. With a sample of 320 consumers using mobile wallets in Vietnam, a Structural Equation Model (SEM) was used to test the hypotheses. The findings show that personal innovativeness, perceived risk, perceived ease of use and long-term orientation are the factors that significantly influence the perceived value of mobile wallet users. Also, the findings show that perceived value has positive impacts on user's commitment and recommendation to use a m-wallet. The study supports m-wallet service providers to understand how to increase mobile wallet user's commitment and recommendation to others.

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