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The emergence of artificial intelligence technologies, like ChatGPT, has taken the world by storm, particularly in the education sector. This study aims to adopt the unified theory of acceptance and use of technology to explore how effort expectancy (EEC) and performance expectancy (PEE) individually, jointly, congruently and incongruently affect higher education students’ intentions and actual uses of ChatGPT for their learning.

An advanced methodology – polynomial regression with response surface analysis – and a sample of 1,461 higher education students recruited in Vietnam through three-phase stratified random sampling approach were adopted to test developed hypotheses.

Both EEC and PEE were found to have a direct positive impact on the likelihood of higher education students’ intention to use ChatGPT, which in turn promotes them actually use this tool for learning purposes. Conversely, a large incongruence between EEC and PEE will lower the level of intentions and actual uses of ChatGPT for learning. However, when there is a growing incongruence between EEC and PEE, either in a positive or negative direction, the likelihood of students’ intentions to use ChatGPT for learning decreases.

Some practical implications are subsequently recommended to obtain advantages and address potential threats arising from the implementation of this novel technology in the education context.

This study shed the new light on the educational setting by testing how higher education students’ intentions to use ChatGPT and subsequent actual uses of ChatGPT are synthesized from the balance between high EEC and PEE.

The purpose of this paper is to investigate factors affecting Vietnamese farmer's intention toward organic agricultural production based on research model integrating theories: theory of planned behavior (TPB) and norm activation model (NAM).

After in-depth interviews with 5 agricultural researchers and 5 farmers, the authors determined the official research model and built a complete survey. Data were collected from 318 farmers in the Hanoi, Vietnam by directly survey. Statistical methods, such as Cronbach's alpha analysis, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM), were used to analyze the data.

This paper shows that attitude, subjective norms, perceived behavioral control and personal norm were significantly related to intention of the farmers; awareness of consequences was positively related to ascription of responsibility, personal norm, attitude and subjective norms; ascription of responsibility has a positive relationship with personal norm. The TPB-NAM integration model is proven to be superior to the original TPB model when studying factors affecting Vietnamese farmer's intention toward organic agricultural production.

The main limitation of this paper is that the sampling method is not representative for the whole country and just stops at researching the intentions of farmers without understanding the practices of organic agricultural production.

The findings indicate that state management agencies in Vietnam need to pay attention to raise awareness among farmers about the role of organic farming, communicate to farmers through different channels about the benefits of organic farming compared to conventional agriculture and form information spillover groups between farmers who have produced organic agriculture and have not yet produced organic agriculture.

This paper contributes to the existing literature by focusing on integrating TPB and NAM when understanding farmers' intention toward organic agricultural production in Vietnam. This integrated model has proven the suitability of combining two approaches, a rational approach and an ethical approach, when studying farmer intentions.

This study aims to enhance to corrosion protection of NiZn-plated steel by electroplating multilayer coating.

The multilayer coating consists of three layers on mild steel substrate, such as Cr³⁺ chromate conversion layer (CCC), electrodeposited nanosilica zinc-nickel composite layer (ZnNiSi) and electrodeposited zinc-nickel alloy layer (ZnNi). Its morphology, composition and corrosion behaviour were investigated by various methods.

Polarization curves indicated that polarization resistance and corrosion current density of CCC/ZnNiSi/ZnNi/Fe (6.956 kO.cm2; 2.56 µA.cm⁻²) were two times higher and five times lower than that of ZnNiSi/ZnNi/Fe (3.42 kO.cm²; 12.52 µA.cm⁻²), respectively. From electrochemical impedance spectroscopy data, charge transfer resistances were 1.344, 2.550 and 2.312 kO.cm² for ZnNi, ZnNiSi/ZnNi and CCC/ZnNiSi/ZnNi, respectively. Salt spray test indicated that after 48 h, surface of ZnNi and ZnNiSi was covered by white rust, whereas no white rust was observed on surface of CCC/ZnNiSi/ZnNi. After 600 h, there were red rust spots (1% surface coverage) on surface of Zn-Ni, whereas only white rust was observed on both ZnNiSi/ZnNi (100% surface coverage) and CCC/ZnNiSi/ZnNi (10% surface coverage).

Multilayer coating enhanced significantly the corrosion protection for steel, as compared to the single-layer coating.

This study aims to explore the suitability and challenges of implementing fair value accounting (FVA) in Vietnam, an emerging/transitioning economy. While such implementation would enable convergence with International Financial Reporting Standards, standard setters and auditors have raised practical concerns about its adoption.

This qualitative study uses semi-structured interviews with regulators and auditors, together with an analysis of two fraud cases that illustrate the business environment in Vietnam. Public, private and capture theories guide the analysis.

The business and institutional environment in Vietnam creates several impediments to FVA being effectively implemented and transparently applied. Given the major challenges identified regarding the infrastructure necessary for this valuation system, the premature adoption of FVA may become a catalyst for corporate misconduct.

The findings are derived from data aggregated from two fraud cases and interviews, and as such, the results may not be generalisable to other settings. However, these findings may inform future research, particularly after the Ministry of Finance provides further guidance on the use of FVA in Vietnam.

A timely and critical examination of the challenges of implementing FVA in a transitioning economy is provided, and the two fraud cases reveal the complexities of the business environment in Vietnam.

This research gives voice to the tensions that developing countries are confronting as they seek to balance external pressures with internal constraints. The introduction of an assemblage of three theoretical lenses enables insights into contemporary issues associated with applying FVA in such settings.

Groundwater plays a critical part in both natural and human existence. When surface water is scarce in arid climates, groundwater becomes an immensely valuable resource. Dak Lak is an area that frequently lacks water resources for everyday living and production, and the scarcity of water resources is exacerbated during the dry season. As a result, it is critical to do study and understand about groundwater to meet the region's water demand. This study aims to extend the use of the MODFLOW model for groundwater simulation and assess the overall groundwater reserves and water demand in the highland province Dak Lak.

The MODFLOW model is used in this work to compute and analyze the flow, prospective reserves of groundwater from which to plan extraction and estimate groundwater variation in the future.

The application of the MODFLOW model to Dak Lak province demonstrates that, despite limited data, particularly drilling hole data for subterranean water research, the model's calculation results have demonstrated its reliability and great potential for use in other similar places. The use of the model in conjunction with other data extraction modules is a useful input for creating underground flow module maps for various time periods. The large impact of recharge and evaporation on groundwater supplies and water balance in the research area is demonstrated by simulations of climate change scenarios RCP4.5 and RCP8.5.

None of the studies has been done previously to analyze water resources of Dak Lak and the scarcity of water resources is exacerbated during the dry season. Therefore, this study will provide useful insights in the water resource management and the conservation of Dak Lak. The groundwater in Dak Lak can meet the area's water demand, according to the results obtained and water balance in the study area. However, the management of water resources and rigorous monitoring of groundwater extraction activities in the area should receive more attention.

Drought and salinity intrusion aggravated by climate change threaten agricultural livelihoods in Viet Nan's Mekong Delta. In response, authorities have built water management infrastructure for irrigation and salinity protection. This study assessed the impact of one such project, the Ba Lai dam in Ben Tre province, on the livelihoods of aquaculture farmers.

This study uses the Sustainable Livelihoods Framework to assess the impact of the Ba Lai dam on the livelihood capitals of 18 farming households in four communes, located both upstream and downstream of the dam.

The authors find that, apart from some positive effects, the dam has also brought negative environmental consequences, such as increased water pollution. The authors also find that farmers have responded to the changes by adapting their livelihood practices.

The samples were relatively small, encompassing four communes in Ben Tre province. On the other hand, this case study is instructive to the many ongoing infrastructure projects in the Vietnamese Mekong Delta.

The project have caused an increase in water-related social conflict.

The case of the Ba Lai dam provides a cautionary example for infrastructure-based water management plans, both in Viet Nam and more broadly. The study suggests the need to strengthen community participation and prioritize impacts of farmers' capital assets when constructing water management infrastructure for climate change adaptation.

Internationalization is viewed as an important strategy in the context of a country in transition from central planning to market orientation. Efforts to internationalize universities are being carried out at both national and institutional levels. However, to the best of the authors’ knowledge, there has been no study to investigate how individual institutions approach internationalization and what they gain from that process. This paper aims to investigate the enhancement of teachers’ and students’ knowledge and skills using internationalization in Vietnam universities as a strategy.

Semi-structured interviews with leaders from 12 universities were conducted to investigate their perceptions, strategies and perceived outcomes of the internationalization process of their universities. Data analysis involved coding the transcripts of interviews into themes.

Results show that current approaches to internationalized activities in Vietnamese universities are ad hoc in nature, while resources and language incompetence of staff and students are limited. In line with other previous studies, limited resources and lack of English competence among educators and students were found to be the key obstacles and challenges for internationalized activities. The authors also note an issue that apparently has not been raised elsewhere in the relevant research literature, which is the challenge for the sustainability of knowledge production via research and publications.

Findings from this study not only contribute to Vietnamese universities but also to other developing institutions which do not have strong international exchange programs or have not experienced strong benefits from international exchange programs.

This study aims to analyze the causes and implications of legal uncertainty in the issuance of conventional municipal bonds in Indonesia and to draw lessons from Vietnam’s approach in providing better legal certainty.

This study adopts a normative legal method with a legislative approach and applies a comparative approach. Data sources involve primary and secondary legal materials from both Indonesia and Vietnam.

The legal uncertainty is caused by a lack of coherence and consistency in legislation. Based on Vietnam’s experience, Indonesia can gain valuable insights related to providing strong legal certainty for parties involved in issuing or investing through conventional municipal bonds.

This study focuses on the comparative legal analysis of conventional municipal bonds in Indonesia with Vietnam.

This research provides recommendations for the refinement of legislation regarding conventional municipal bonds to the government.

This study is related to legal certainty as a strategy to attract investment through municipal bonds and to ensure the municipal bond issuance process is transparent and efficient.

This study provides a comparative perspective on the issuance of municipal bonds in Indonesia, with a special focus on Vietnam, emphasizing the urgency of harmonization in legal regulation and the sustainability of legal certainty.

The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.

Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature.

The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.

The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings.

MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country's competitiveness during transition.

This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.