Reforming the education system to prevent labor migration

This study was conducted to determine the factors and their influence on accrual accounting reform in the public sector in Vietnam. Combining qualitative and quantitative research methods based on empirical surveys of 268 accountants, controllers, and auditors working in state agencies such as the Department of Finance, state treasuries and agencies receiving revenues from the state budget in 2019. This study shows that six factors influence the reform of the accounting system in the public sector in Vietnam to accrual-based: accounting staff – especially their expertise, competence, and work experience; training and support of the consulting experts; costs of the accounting reform; level of information technology application; funding and assistance from international organizations; legal environment.
At the same time, the accrual-based accounting reform will have a positive impact on improving the transparency and efficiency of public sector operations in Vietnam. Among the factors affecting accounting reform, the legal environment factor is the most influential determinant, followed by the contingent of accountants. The study’s limitation is that the new experimental investigation is only conducted with a small sample size and in a short period. However, the research results are also a useful reference for those who are interested in the context that Vietnam is preparing to have strong reforms in accounting in the public sector in the coming time.

While the literature on management theory has been growing in recent years, there are no publications regarding the evolution and mapping of this scientific field. This study dwells on the issues related to management theories in the context of today’s research by identifying the most important lines of research, researchers, and the concentration of research. To explore the trends in the development of management theory, this study used bibliometric analysis. The search in the Web of Science database provided 5,825 documents (including articles, books, reviews, etc.). Methods of trend analysis, clusterization, and comparative analysis were used. The results show that a new direction of responsible management research is being formed – the organization’s operations and objectives must be balanced, and their implementation must be responsible. This study enriches management literature by providing new ideas related to future research tendencies. Moreover, it fleshes out the direction for developing management theory and outlines the most-cited works and authors, the research concentration in different countries, and leading journals. For scholars and practitioners, such structured data are an important source of relevant information in published papers and allows for the definition of research guidelines.

Investor sentiment is the result of trading behavior and irrational beliefs of investors leading to high volatility and market mispricing. This review aims to study the entire spectrum of articles in the domain of investor sentiment using a bibliometric analysis approach. To this end, the study analyzes a total of 1,919 articles published in the Scopus database between 1979 and 2022. The review uncovers major themes, leading authors, influencing articles, trend topics, top contributing countries, and affiliations. The review shows that the research in the domain of investor sentiment is growing exponentially with an annual growth rate of 15.88%, and the year 2020 witnessed the highest number of scientific productions accounting for 252 (13.68%) total publications. The results display that the USA and China are leading countries in terms of the total contribution and volume of studies from respective authors. The review also reveals that existing research in the field has mainly focused on themes such as market efficiency, asset pricing, stock returns, sentiment analysis, IPO underpricing, overreaction, and volatility, whereas Covid-19 and Bitcoin depicted as emerging themes from recent scholarly works.