The perception of supply chain management （SCM） first appeared in 1982 and the very first papers on SCM were published in the mid 1980s （Houlihan, 1985）. However, this term is still fresh in Vietnam, especially th...The perception of supply chain management （SCM） first appeared in 1982 and the very first papers on SCM were published in the mid 1980s （Houlihan, 1985）. However, this term is still fresh in Vietnam, especially the subject of SCM practices and their impacts on firm performance of small and medium enterprises （SMEs）. Therefore, the research was conducted to study the impact of supply chain management practices （SCMPs） on firm performance of SMEs through firm competitive advantages. Data were collected by surveying SMEs located in Ho Chi Minh City. The research findings showed that customer relationship （CR） and quality of information sharing （IQ） impact on firm performance at 0.01% significance level while the level of information sharing impacts on firm performance at 10% significance level, and strategic supplier partnership impacts on firm performance insignificantly. Moreover, we also found that customer relationship and quality of information sharing influence firm competitive advantage at 0.01% significance level, while strategic supplier partnership and the quality of information sharing impact on firm competitive advantage at 5% significance level. Competitive advantages impact significantly positively on firm performance at significance level of 0.001%. The findings imply that SMEs in Vietnam should manage customer relationship well and increase the level of information quality to improve competitive advantage in order to gain high performance.展开更多
Globalization trend has raised demand for establishing a consistent legal framework internationally. Vietnam has been establishing gradually a consistem legal framework according to countries in the world for improvin...Globalization trend has raised demand for establishing a consistent legal framework internationally. Vietnam has been establishing gradually a consistem legal framework according to countries in the world for improving information in financial statements of enterprises. Timely, the Ministry of Finance has made a great effort to publish the draft to correct and adjust accounting laws, accounting standards, and accounting systems to improve and enhance the quality of accounting information. However, based on the result of experiment survey including auditors, chief accountants, and investors, the information in the financial statements provided by Vietnamese enterprises has some shortcomings. The information provided by organizations has not satisfied the demand of users to make useful decisions. Ideally, Vietnam needs to have certain improvements in overall by state, enterprises, and occupation organizations to provide information with high quality and accuracy. This in turn will be crucial for Vietnam in international accounting integration progress.展开更多
This study focuses on perceived values of entrepreneurship and creativity within a turbulent environment. The initial hypothesis is that a typical entrepreneurial process carries with its ＂creativity-enabling element...This study focuses on perceived values of entrepreneurship and creativity within a turbulent environment. The initial hypothesis is that a typical entrepreneurial process carries with its ＂creativity-enabling elements＂. In a normal situation, businesses focus on optimizing their resources for commercial gains, thus perceptions about values of entrepreneurial creativity are usually vague. However, in difficult times, the difference between survival and failure may be creativity. This paper examines many previous findings on entrepreneurship and creativity, and suggests a highly possible ＂organic growth＂ of creativity in an entrepreneurial environment and reinforcing value of entrepreneurship when creativity power is present. In other words, the authors see each idea reinforcing the other. The authors survey Vietnamese firms during the chaotic year of 2012 to learn about the ＂entrepreneurship-creativity nexus＂, looking at influential cultural values, namely risk tolerance, relationship, and dependence on resources--to assess how they influence entrepreneurial decisions. A set of 137 qualified responses was obtained for this statistical examination. A categorical data analysis is performed to confirm that creativity and entrepreneurial spirit could hardly be separate, for both entrepreneurial and accomplished companies. Although the most important factor during implementation is still ＂relationship＂, business people are increasingly aware of the need of creativity/innovation in troubled times.展开更多
文摘The perception of supply chain management （SCM） first appeared in 1982 and the very first papers on SCM were published in the mid 1980s （Houlihan, 1985）. However, this term is still fresh in Vietnam, especially the subject of SCM practices and their impacts on firm performance of small and medium enterprises （SMEs）. Therefore, the research was conducted to study the impact of supply chain management practices （SCMPs） on firm performance of SMEs through firm competitive advantages. Data were collected by surveying SMEs located in Ho Chi Minh City. The research findings showed that customer relationship （CR） and quality of information sharing （IQ） impact on firm performance at 0.01% significance level while the level of information sharing impacts on firm performance at 10% significance level, and strategic supplier partnership impacts on firm performance insignificantly. Moreover, we also found that customer relationship and quality of information sharing influence firm competitive advantage at 0.01% significance level, while strategic supplier partnership and the quality of information sharing impact on firm competitive advantage at 5% significance level. Competitive advantages impact significantly positively on firm performance at significance level of 0.001%. The findings imply that SMEs in Vietnam should manage customer relationship well and increase the level of information quality to improve competitive advantage in order to gain high performance.
文摘Globalization trend has raised demand for establishing a consistent legal framework internationally. Vietnam has been establishing gradually a consistem legal framework according to countries in the world for improving information in financial statements of enterprises. Timely, the Ministry of Finance has made a great effort to publish the draft to correct and adjust accounting laws, accounting standards, and accounting systems to improve and enhance the quality of accounting information. However, based on the result of experiment survey including auditors, chief accountants, and investors, the information in the financial statements provided by Vietnamese enterprises has some shortcomings. The information provided by organizations has not satisfied the demand of users to make useful decisions. Ideally, Vietnam needs to have certain improvements in overall by state, enterprises, and occupation organizations to provide information with high quality and accuracy. This in turn will be crucial for Vietnam in international accounting integration progress.
文摘This study focuses on perceived values of entrepreneurship and creativity within a turbulent environment. The initial hypothesis is that a typical entrepreneurial process carries with its ＂creativity-enabling elements＂. In a normal situation, businesses focus on optimizing their resources for commercial gains, thus perceptions about values of entrepreneurial creativity are usually vague. However, in difficult times, the difference between survival and failure may be creativity. This paper examines many previous findings on entrepreneurship and creativity, and suggests a highly possible ＂organic growth＂ of creativity in an entrepreneurial environment and reinforcing value of entrepreneurship when creativity power is present. In other words, the authors see each idea reinforcing the other. The authors survey Vietnamese firms during the chaotic year of 2012 to learn about the ＂entrepreneurship-creativity nexus＂, looking at influential cultural values, namely risk tolerance, relationship, and dependence on resources--to assess how they influence entrepreneurial decisions. A set of 137 qualified responses was obtained for this statistical examination. A categorical data analysis is performed to confirm that creativity and entrepreneurial spirit could hardly be separate, for both entrepreneurial and accomplished companies. Although the most important factor during implementation is still ＂relationship＂, business people are increasingly aware of the need of creativity/innovation in troubled times.
