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Data analytics (DA) is an emerging topic in management science at large organizations; however, accountants in small and medium-sized enterprises (SMEs) are believed to be lagging far behind in the usage of DA. This study aims to provide a deep understanding of the actual DA activities undertaken by management accountants (MA) and to draw on SMEs’ characteristics to take advantage of DA applications.

This study used a qualitative approach by conducting in-depth interviews with 31 accounting and finance practitioners at senior levels of SMEs, following the use of the MAXQDA 2022 application for data analysis.

Findings in this study suggest variance and trend analysis as the two most popular tasks of DA, and advanced tasks such as contingency analysis, financial modeling, sentiment analysis and regression analysis are unfully performed in SMEs. The outcomes revealed that DA is not anticipated to affect the responsibilities but to expand the role and scope of management accounting.

This study simultaneously builds a theoretical framework about the antecedents, in terms of the external and internal drives and the characteristics of SMEs’ owner-managers, that are most common in all types of SMEs that encourage MA to use a specific technology, data analysis in a more advanced way instead of searching for determinants that affect the adoption of technology in general, as previous studies have conducted.

Although there are studies on DA usage, little has approached the mutual interconnections between how DA is applied by MA in SMEs and what changes in management accounting responsibilities by DA affect. Therefore, the point of this study was to look into how SMEs use DA and what activities MA actually do with DA to discover what traits SMEs need to use DA applications effectively as DA applications become more advanced.

This chapter provides information on the development of Vietnamese education under the influence of global forces based on the analysis of relevant education research and policies using Wolhuter’s frameworks. In the process of coming up with ways to develop education in the face of different influences of globalization, besides having reactions with patterns commonly found in countries around the world, Vietnam also has responses that reflect its own political, sociocultural and economic characteristics. The state still plays a controlling role in education at all levels and many culture-related features that have existed throughout the country’s history have hardly changed, namely aspects related to teachers, learners and teaching and learning methods. To sustain its education in the globalized era, Vietnam must make more efforts in various aspects such as the link between education and employment, the logic of education objectives, the feasibility and appropriateness of curricula, quality of education, especially of higher education and equality in education for underprivileged groups.

This paper aims to examine the economic efficiency of Vietnamese 172 higher education (HE) institutions within the 2012–2016 inclusive period through the Data Envelopment Analysis (DEA) approach. The authors also compare public and private, multidisciplinary and mono-disciplinary, non-autonomy and autonomy, non-international and international HE Institutions’ efficiency.

This study derived from an unique dataset from the Ministry of Education and Training (MOET) of Vietnam. The data set comprises financial and academic annual reports of higher education institutions (HEIs). The authors achieved totally 204 Vietnamese HEIs, and the sample for analysis is 172 after the elimination of missing units, accounting for 84.3% entire of Vietnamese HEIs. The authors estimate the efficiency scores relying on these selected inputs and outputs by using the DEA method.

Overall, HEIs in Vietnam decreased their operational efficiency during the 2012–2016. It also seems that public universities operate in the absence of market mechanism so that they tend to be less efficient than their counterparts in private sector. Based on our analysis, the authors observe that the HEIs including the international programmes have higher efficiency scores rather than these without international programmes.

This study contributes to the theoretical aspects as follows. First, it enriches the existent efficiency literature on HE using the DEA approach. This stands out among similar studies in Vietnam in terms of duration (from 2012–2016) and data size (172 entities). Second, the research is the first to examine HEIs in terms of disciplinary (mono or multi-disciplinary) and autonomy (autonomous and non-autonomous), internalization (international programmes). These aspects have been silent in previous studies of HEIs in Vietnam.

One Commune One Product (OCOP) program, a rural economic development program in Vietnam, aims to empower local communities for sustainable social and economic welfare development, protect the environment and preserve tradition. This study aims to employ this program associated with tourism to support small family businesses in rural areas cost-effectively.

This study used the geographic location mapping method to design tourist routes that connect tourism resources with OCOP producers. A stakeholder approach was employed to identify suggested practical works that need to be implemented while developing this tourism initiative.

Four rural districts of Bac Giang Province, a northern province in Vietnam known as the place of various indigenous people live and traditional craft villages. Many cultural and historical tourist sites have been chosen as sample areas for this study. By using Google map, based on the Bac Giang Tourist Map and a list of recognized OCOP products in Bac Giang Province, main tourist sites (16 locations) and small family businesses (known as cooperatives and households) that have OCOP products (17 places) in the four districts have been identified. Four notable tourist routes have been formed to propose four thematic tours (two 1-day tours and two 2 days-1 night homestay tours). Suggestions for related stakeholders to ensure the sustainability of this initiative are provided.

This study is supposed to be a model of promoting small family businesses through OCOP programs and tourism activities in a sustainable way in Vietnam. The outcome of this study is in line with the stakeholder theory emphasizing the systematic connection of various stakeholders such as employees, suppliers, local communities, government agencies and others towards complex business sustainability. The results of the study cannot conclude the small family businesses in Vietnam because it adopts geographic location mapping alone. Moreover, this study focused on OCOP programs only. Future research can use other methods of primary data collection, especially from tourists' perspectives. Data triangulation can be done to explore and verify the tourist routes that have been formed according to the four thematic tours proposed. Future research could also compare hotels managed by family businesses with non-family businesses.

This study is supposed to be a model of promoting small family businesses through OCOP programs and tourism activities in a sustainable way in Vietnam.