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The purpose of this paper is to examine the impact of financial performance (FP) on corporate social responsibility disclosure (CSRD) in the top 100 listed enterprises in Vietnam (VN100).

This paper uses the ordinary least square method to test and uses time series data of VN100 in five years from 2015 to 2019.

The results of this study show that the return on assets and return on equity have a positive impact on CSRD of VN100.

This paper has not covered all independent variables related to FP.

The paper contribute to increasing CSRD of VN100.

The paper contribute to raising awareness of businesses about community and society.

This paper contributes to increase the level of useful information for stakeholders to meet the trend of regional and international integration.

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.

This article traces the transformation of hát bội, a form of traditional opera in Southern Vietnam, from its primary role as entertainment into a religious activity after the Reform (Đổi Mới) were enacted in 1986.

This research is based on ethnological fieldwork complemented by a review of historical documents and of the available literature on hát bội, cultural policies and on data collected from interviews with artists and spectators at the festival at the shrine to the Lady of the Realm.

Before 1986, hát bội was performed either as a stand-alone entertainment during the fair portion of community festivals or as part of religious ceremonies. The Reform and the accompanying relaxation of state control over religion and culture promoted the resurgence of popular religious fairs across the nation. New opportunities for hát bội to revive opened, artists left state-sponsored troupes to join private companies that catered to religious festivals. But almost exclusive involvement in religious rites has led to artistic stasis for private hát bội troupes.

This research constitutes novel insights of how the Reform in Vietnam affects the transformation of a traditional performance form.

COVID-19 hits every country’s health-care system and economy. There is a trend toward using automation technology in response to the COVID-19 crisis not only in developed countries but also in those with lower levels of technology development. However, current studies mainly focus on the world level, and only a few ones report deployments at the country level. The purpose of this paper is to investigate the use of automation solutions in Vietnam with locally available materials mainly in the first wave from January to July 2020.

The authors collected COVID-related automation solutions during the first wave of COVID-19 in Vietnam from January to July 2020 through a search process. The analysis and insights of a panel consisting of various disciplines (i.e. academia, health care, government, entrepreneur and media) aim at providing a clear picture of how and to what extent these solutions have been deployed.

The authors found seven groups of solutions from low to high research and development (R&D) levels deployed across the country with various funding sources. Low R&D solutions were widely spread owing to simplicity and affordability. High R&D solutions were mainly deployed in big cities. Most of the solutions were deployed during the first phases when international supply chains were limited with a significant contribution of the media. Higher R&D solutions have opportunities to be deployed in the reopening phase. However, challenges can be listed as limited interdisciplinary research teams, market demand, the local supporting industry, end-user validation and social-ethical issues.

To the authors’ best knowledge, this is the first study analyzing the use of automation technology in response to COVID-19 in Vietnam and also in a country in Southeast Asia. Lessons learned from these current deployments are useful for future emerging infectious diseases. The reality of Vietnam’s automation solutions in response to COVID-19 might be a reference for other developing countries with similar social-economic circumstances and contributes to the global picture of how different countries adopt technology to combat COVID-19.

The purpose of this paper is to trace the way in which a popular ritual became one of Vietnam’s most important festivals, elevated as a celebration of national heroism and charts its gradual transformation in modern society.

This research focuses on the combination of a fertility rite and narratives of St Gióng based on nationalism or heroism created a special festival reflecting many traditional cultural characteristics of Vietnam and the Việt people and the transformation of St Gióng from a mythological to a national symbol of heroism in anti-invader history was recorded in texts.

The paper casts light on the mythologization and historicization of St Gióng in Vietnam’s particular historical context by decoding the Gióng symbol as a core element of the folktales and myths about St Gióng to understand the formation and development of St Gióng in the cultural history of Vietnam.

The paper is not exploring the Gióng symbol within a larger cultural context of nationalism and ethnosymbolic approach in a comparison of national symbolism and heroism.

The paper includes implications for advised scholars to conduct further exploration of the symbol and myth of not only St Gióng in Vietnam but also Kubera in India and Vaisravana in China to connect Kubera, Vaisravana and St Gióng under the connection of literal myth and heroic symbol.

The paper shows how processes of historicizing myth and mythologizing history are important features of Vietnamese socio-historical research.

The paper shows how a fertility rite became a historical festival and the figure of St Gióng became a symbol of patriotic heroism.

This study aims to investigate the effect of supply chain quality management on operational performance in Vietnamese manufacturing companies.

Questionnaire survey is conducted to collect data from Vietnamese manufacturing companies in the electronic/electric industry. Collected data were analyzed by using correlation analysis and hierarchical regression analysis.

This study points out the current situation of implementing supply chain quality management practices in Vietnamese manufacturing companies which are more focused on internal quality management practices than upstream and downstream quality management practices. Correlation and regression analyses that demonstrate the significant linkage between supply chain quality management practices and operational performance are confirmed in this study. Upstream and downstream quality management are found to be the significant predictor for high performance on quality, cost and delivery.

This study has some limitations that can be addressed in future studies. The first limitation is the relatively small sample size due to lack of time and resources. These constraint can be overcome in future works by collecting more data in diverse countries and industries to re-examine the framework. Furthermore, larger sample will allow researchers to apply other statistical methods such as path analysis and structural equation modelling, which would provide interesting results. Another limitation is that the collected data in this paper mainly rely on perceptions of the respondents, which may cause individual bias in analysis. To reduce this type of bias, both subjective and objective measurement of scales, especially performance measures, can be used in future studies.

This study provides empirical evidences that practitioners can use to improve a specific type of performance, especially in the context of emerging economies. In a turbulent and unpredictable business environment, it is emphasized that quality management should be extended at supply chain level to utilize the capabilities of external partners. In Vietnamese manufacturing firms, implementation of such practices as information technology links, information sharing, supplier involvement and customer involvement would lead to high level of operational performance.

Supply chain management and quality management are two fields of study that have gained much attention of researchers. However, the concept of supply chain quality management as well as its impact on business performance have not been fully studied, especially in context of a developing country. Through extensive literature review, this study proposes and tests an analytical framework that characterizes supply chain quality management into three elements: internal quality management, upstream quality management and downstream quality management. Subsequently, their impact on quality, cost and delivery are analyzed to provide better understanding of supply chain quality management in Vietnamese context.

This study aims to examine the effects of the proposed mobile Web library application (MWLA) on the search experience and its impact on learners’ engagement, interaction and overall learning outcomes within an institutional repository. Furthermore, the study investigates learners’ acceptance of the MWLA system.

The study suggests implementing an MWLA with Algolia’s search service to improve the institutional repository and enhance learners’ access to reliable information. It involved an experiment with 85 undergraduate students divided into experimental and control groups (CGs), where the experimental group (EG) used MWLA for search tasks, and the CG used the traditional library website. The study evaluated the acceptance and learning behaviours of the EG towards MWLA, considering factors such as usefulness, ease of use, mobility, accessibility, satisfaction and intention to use.

The findings of this study provide empirical evidence that the EG, which used the MWLA, demonstrated superior performance compared to the CG across all institutional repository collections, resulting in improved learning outcomes. Participants were highly satisfied with MWLA and found it user-friendly and beneficial for improving search skills. MWLA’s portability and accessibility motivated active learner engagement.

The powerful search bar of MWLA significantly enhanced learners’ search efficiency, resulting in more effective retrieval of relevant materials. Moreover, learners who actively engaged with previews and full-text content, using appropriate keywords and syntax, achieved higher scores and were more likely to access previews, abstracts and full texts of documents using the sorting-by-year or by-advisor feature.

This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating role of state-ownership between CG and CSR disclosure.

To examine the relationship between CG and CSR disclosure, this study used the feasible general least squares and generalized method of moments method on a sample of 165 non-financial quoted companies over the 2015–2018 period, which account for about three-fourths of the Vietnamese stock exchange.

The findings suggest that enterprises with smaller board size consisting mainly of independent directors have a higher CSR disclosure level. Moreover, when the chief executive officer is concurrently the chairman of the board, the level of CSR disclosure falls. Additionally, the moderating role of state ownership enhances CSR disclosure.

The empirical results of this study form a solid foundation for policymakers and other stakeholders’ decisions in investing or establishing policies.

This study provides empirical evidence on the relationship between CG and CSR disclosure in Vietnam – a developing country with no legal requirement on CSR disclosure. Moreover, this study emphasizes the moderating role of state ownership between CG and CSR disclosure, which clarifies the role of state ownership in establishing CG mechanisms.

This paper presents a systematic review of the literature in the domain of maritime disruption management, upon which future research framework and agenda are proposed. Two review questions, i.e. the measures that are employed to manage disruptions and how these contribute to resilience performance, were pursued.

The systematic literature review procedure was strictly followed, including identification and planning, execution, selection and synthesis and analysis. A review protocol was developed, including scope, databases and criteria guiding the review. Following this, 47 articles were eventually extracted for the systematic review to identify themes for not only addressing the review questions but also highlighting future research opportunities.

It was found that earlier studies mainly focused on measures, which are designed using mathematical models, management frameworks and other technical support systems, to analyse and evaluate risks, and their impacts on maritime players at the levels of organisation, transport system and region in which the organisation is embedded. There is, however, a lack of research that empirically examines how these measures would contribute to enhancing the resilience performance of maritime firms and their organisational performance as a whole. Subsequently, a Digitally Embedded and Technically Support Maritime Disruption Management (DEST-MDM) model is proposed.

This review is constrained by studies recorded by the Web of Science only. Nevertheless, the proposed research model would expectedly contribute to enhancing knowledge building in the specific domain of maritime disruption management and supply chain management overall while providing meaningful managerial implications to policymakers and managers in the maritime industry.

This research is perhaps one of the first studies which presents a systematic review of literature in maritime disruption management and proposes a future research framework that establishes the link between disruption management and resilience and organisational performance for empirical validation.

For its sustainable growth, an organization should drive customers from the role of consumers of products or services to value co-creators. Logistics performance, which produces value for customers, may activate value co-creation behavior among them. The purpose of this paper is to investigate entrepreneurial orientation (EO) as the determinant and customer value co-creation behavior as the outcome of logistics performance.

The data for this research came from 328 dyads of logistics managers of chemical manufacturers and purchase managers of their customer companies in Vietnam context. The data were analyzed using structural equation modeling approach.

The research results confirmed the role of EO in predicting logistics performance. Logistics performance was also found to positively influence customer-organization identification, which, in turn promoted customer value co-creation behavior.

Entrepreneurship, logistics, and marketing research streams converge through the research model of the relationship between EO, logistics performance, and customer value co-creation behavior.