Accounting is part of everyone’s life and affects all stakeholders who are the users of the accounting information. Organizations are created to serve their stakeholders and governments are supposed to govern, regulate and safe guard the interests of these stakeholders. Whilst accounting frequently experiences behavioral and human governance issues, this study explores the level of ethical sensitivity and its relationship with religiosity among final year accounting students in Malaysia. This study addresses the lack and the need to inculcate religiously orientated topics to be embedded and inculcated in the syllabi of bachelor of accounting, because being intrinsically religious makes an individual ethical. A quantitative research method is applied where questionnaires are administered to final year undergraduate accounting students at selected public and private universities in Malaysia. This study utilized Shaub’s ethical sensitivity questionnaire to measure ethical sensitivity and Allport’s Religiosity Orientation Scale to measure religiosity. Students are found to be ethically sensitive and by using Binary Logistic Regression, it is concluded that ethical sensitivity is influenced by intrinsic religiosity but not influenced by social extrinsic religiosity and personal extrinsic religiosity and may give some insights to the prospective employer on the selection criteria of future accountants and auditors, with regards to ethical conduct.

This study was designed to identify factors affecting management capacity of business leaders, and identified factors such as macro-environmental factors, internal factors, knowledge of business leaders and traditional family result factors, as well as skills of business leaders. These factors have different levels of effects on the management capacity of business leaders. The findings are the basis for proposing recommendations to more enhance the management capacity of business leaders. Data for the study was collected from a survey of business leaders in Bac Ninh province, exploratory factor analysis (EFA) and multivariate regression was used for analysis in this study.

Green banking encourages sustainable economic development and stimulates environmentally friendly activities. The objective of this study is to assess determinants of green banking adoption in Vietnam. Data of the study was collected through a survey of officials and employees at commercial banks in Vietnam. The results of correlation and regression analysis indicate that the influence of macro factors on the level of green banking is the strongest, followed by the bank's financial capacity, government's supportive policies and green investment needs of business organizations. Conversely, the capacity of officials and the bank leader awareness on green banking do not significantly affect the level of green banking adoption in Vietnam.

The paper uses the FEM and REM models to test the role of commercial bank development on economic growth in Vietnam. The research data is taken from the World Development Indicator (WDI) of the World Bank (World Bank - WB) and the annual reports of 30 Vietnamese commercial banks in the period of 2007 - 2018. Experimental research results show the very important role of commercial banks in Vietnam's economic growth during this period.

This research aimed to investigate the impact of the intrapreneurial behaviors of bank employees on the innovative performance of commercial banks in Jordan and the moderating role of employees' characteristics. The research population comprised of approximately 676 branches of commercial banks, with approximately 18,858 banking employees from different cities in Jordan. A convenience sampling technique was used to choose the participants in this research. A total of 372 questionnaires were distributed, and 250 were returned. The number of valid questionnaires was 242, which was a response rate of 65%. The results confirmed a significant and positive effect of intrapreneurial behaviors on the innovative performance of banks. This research provides useful guidelines for further and future research possibilities, such as exploring why one bank's performance or competitiveness is stronger than another bank, where extracting entrepreneurial performance from the employees and supporting it represents the difference between banks. Banks that engage in better entrepreneurial performance will perform better, resulting in better productivity and business sustainability. The outcome of this study provides essential suggestions for banks for enhancing and support innovative performance in Jordan.

The present work aims to emphasize the indirect impact of satisfaction on the performance of accounting professionals, namely chartered accountants, chartered accountant trainees and accountants. The study is applied to 224 accounting professionals, distributed as follows: 90 chartered accountants, 69 chartered accountant trainees and 65 accountants working in accounting firms. The study proposes a moderation model of how career stages play a moderating role between job satisfaction and performance of accounting professionals. Using the two-Stage least squares (TSLS) method with a bootstrapping of 50 replications, the study notices that the moderating effect of the career stages is remarkable only among chartered accountants. Moreover, the study applies a Fuzzy set qualitative comparative analysis (FsQCA) and finds several equifinal configurations associated with organizational commitment and job performance. Furthermore, the study investigates the mediating effect of organizational commitment on the relationship between job satisfaction and performance at work.

This research aims to find the tendency fiscal illusion’s existence in regencies/cities of South Sumatera Province during the period 2012 – 2018. In addition to detecting fiscal illusions, the study aims to determine the factors that explain the estimated value of detected fiscal illusions. To detect fiscal illusions, the study uses 3 approaches divided into 3 models, namely revenue enhancement, expenditure manipulations, and debt utilization. The sample of this research is 15 regencies/cities in South Sumatra Province. The analytical method used is panel data regression. The results of this study show that there was a fiscal illusion detected in regencies/cities of South Sumatera Province in the 2012-2018 period through the expenditure manipulation approach. Besides that, the test results also show that all variables in the expenditure manipulation approach affect and are able to explain the detected fiscal illusion.

The objective of this paper is to assess the impact of corporate social responsibility (CSR) on the financial performance of textile and garment export enterprises in Vietnam. We conducted an analysis on 396 textile and garment enterprises exporting in Vietnam and the results show that CSR had a positive impact on financial performance through a positive impact on corporate reputation, a positive impact on employee commitment and positive impact on government support. Since then, corporate reputation, employee commitment and government support also had a strong positive impact on the financial performance of these export textile enterprises. Finally, based on the results of testing the research hypotheses, we propose solutions for Vietnam textile enterprises in general, export textile enterprises in particular and recommend solutions for Government to support businesses to implement CSR more effectively, ensuring sustainable development for the economy.

This article analyzes the impact of macroeconomic and bank-specific factors affecting the profitability of Vietnam banks, which is an emerging economy with the banking industry considered to be young but plays a very important role for the development of the economy. The study data was collected during the period of 2013-2018. The Generalized Method of Moment (GMM) is used to estimate the study model to ensure that the results obtained are of high confidence. The study results show that the bank profitability was positively affected by macroeconomic (such as economic growth and inflation) and bank-specific factors (such as bank capital, bank size, and liquidity risk), which is an interesting finding in Vietnam. The results of this study are important for bank managers and researchers.

We examine the impact of the firm’s life-cycle on board composition of Vietnam's listed firms. The data is balanced and covered over the period 2012-2018 for 442 Vietnam listed firms. We use a fixed-effects regressions analysis to examine the effect of a firm's life-cycle (Lifecycle), and dummy variables of firm's life-cycle (Growth, Mature, Decline) on the board composition (board size, board independence, CEO duality). Our findings show the board composition of Vietnam’s listed firms tends to decrease with the firm's life-cycle. Therefore, the firms need to adjust board composition to a proper level promptly to improve their competitiveness, and consider the supervisory function of the board members is not enough positive in the life-cycle of the firms.