This study focuses on determining the impacts of organizational culture on the accounting information system and the operational performance of small and medium-sized enterprises in Ho Chi Minh City. The paper is organized in five parts: introduction, literature review, research methodology, research results, and conclusion and policy implications. Based on the samples of 353 respondents working in small and mediumsized enterprises in Ho Chi Minh City, the research employs both qualitative and quantitative methods to find the answers for research questions. Group discussion, which yields final observed variables of the factors of organizational culture is used for qualitative method. Statistics, assessment of the reliability of Cronbach's Alpha scale, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM) are used for quantitative procedure. The results show that mission, involvement and inconsistency in organizational culture positively affect the accounting information system of small and medium-sized firms in Vietnam. In addition, mission, involvement, adaptability and consistency in organizational culture are found to have positive impacts on the firm operational performance. Another finding of the study is that the accounting information system has a positive effect on operational performance of small and medium-sized firms in Vietnam.

The research postulates the conceptualization of talent in the Vietnamese banking sector via examining the factors pertaining to the concept of talent and talent management (TM) in the sector. This study applied qualitative research methods. A total of 20 managers and directors of ten banks (three public, four private and three foreign banks) were recruited for semi-structured interviews. The findings revealed that a combination of interconnected soft skills, learning ability, flexibility, technology adaptability, integrity and risk management skills contributes to talent identification. Managers in some private banks construed talent to be commensurate with high performance and high potential, whereas managers in public banks and foreign banks mainly relied on performance results in talent recognition. Moreover, talented employees holding sales-related jobs are given the most attention by management in the studied banks. Regarding practical implications, the banking community and practitioners' focus should be imparted to soft skills development and integrity control in order to foster employee performance and attitudes. Attention should be paid not only to sales positions, but also to other positions within the bank. This study is one of a few which explores talent concepts and TM approaches in the banking sector in general and Vietnamese banking field in particular.

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This research focuses on determining the impact of human resource management activities on the compatibility and work results of employees of Ho Chi Minh Stock Exchange (HOSE) listed companies. The paper includes five parts: introduction, literature review, research methodology, research results, and conclusion and policy implications. The data are collected from the survey of 350 listed companies in HOSE, in which 315 survey notes filled with sufficient information are used for analysis. The paper employs both qualitative method and quantitative method. Group discussion of 10 experts is for qualitative research. Quantitative method performs analysis of Statistics, Cronbach's Alpha, EFA analysis, CFA analysis and SEM model. The results of the research clearly indicate that human resource management (HRM) activities are measured through improving the ability, improving the motivation and improving the opportunity. While compatibility is measured through suitability, connection and sacrifice; whereby HRM activities of ability improvement have a positive effect on the job suitability and connection; HRM activities of motivation improvement have a positive effect on the job suitability, connection and sacrifice; and HRM activities of opportunity improvement have a positive effect on the job suitability, sacrifice and connection; Finally, the job suitability, sacrifice and connection positively affect the work results of employees.

In this paper, we attempt to answer the question of whether or not bank capital affects profitability and risk. The paper forms an unbalanced panel with 354 observations using both data of 35 banks over the period 2007-2018. Two-step GMM is used to estimate the impacts of bank capital on profitability and risk in order to eliminate endogeneity and serial correlation issues. As a proxy of bank capital, the bank equity ratio, and equity level are used. Return on assets (ROA), return on equities (ROE), and net interest margin (NIM) are used to measure bank profitability, whereas nonperforming loan ratio and loan loss reserve ratio are used to measure bank risk. Bank capital displays significant impacts on profitability, which is measured by ROA and ROE, whereas capital shows no impact on bank NIM. When the loan loss reserve ratio is considered as proxy of bank risk, bank capital does not affect bank risk. The equity ratio, the proxy of bank capital, displays significant negative impacts on risk, whereas the equity level, the other proxy of bank capital, shows positive impacts on bank risk.