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.

Generation Z makes up the largest proportion of the world’s population and owns active spending power. Born in the internet information age, they have diverse values and consumer behaviors compared to other cohorts of generations. While there has been a significant increase in research on the purchasing behavior of Generation Z in recent years, there are particularly few bibliometric studies in this field. This study aims to sort out the current research status on the purchasing behavior of Generation Z, identify the evolution of purchasing behavior research of Generation Z, determine key research hotspots, and explore future research directions and priority suggestions by analyzing the current literature. The bibliometric analysis is based on the citation information of 638 literature items about Generation Z purchasing behavior in the Scopus database. The results sort out the knowledge structure of the purchasing behavior domain of Generation Z and draw a visual map of the network. Four popular research themes are identified based on keyword co-occurrence analysis, namely the influencing factors of Generation Z consumption behavior, the comparative study with other generations of consumers, the analysis from the perspective of human demography, and the study of sustainable consumption behavior. Studies on Generation Z consumers’ spending habits from 2001 to 2022 may be divided into three stages related to the growth process of Generation Z. Future research should focus on the influence of social media on the purchasing behavior of Generation Z and the sustainability of their consumption patterns.