Objective: The objective of the article is to gain insight into the role of management accounting systems (MAS) in small businesses in Vietnam. Research Design & Methods: Data collected from 159 small businesses located in Vietnam are used to test the proposed model. The SEM PLS analysis was...

Objective: This study addresses significant gaps in the existing literature, which shows mixed results on the relationship between international market orientation and international performance. Moreover, the literature needs more research on the mediating role of eco-friendly practices in this...

Recently, the Vietnamese government established an ambitious plan that strongly promotes the development of the logistic industry. However, there is an environmental concern regarding this development. In addition, adopting environmental management practices may reduce the performance of small...

Recently, scholars have indicated that open innovation is appropriate in restaurant enterprises. However, there needs to be more understanding of whether open innovation adoption permits restaurant SMEs to gain business performance directly and indirectly. In this regard, drawing upon the...

Recently, the Vietnamese government established an ambitious plan that strongly promotes the development of the logistic industry. However, there is an environmental concern regarding this development. In addition, adopting environmental management practices may reduce the performance of small...

Although SMEs contribute much to Vietnamese economic growth, they cause significant negative impacts on the environment. In environmental literature, the institutional theory is suggested to be used as a theoretical lens to examine the pressure driving an organization to improve environmental...