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To close the gap in scientific literature and practice of applying green finance instruments, such as green mini-bonds, for financing environmentally beneficial projects with the practical application case of municipal waste reduction.

It follows a case study and scenario analysis to investigate the financing options for green and zero-waste projects. Data for the analysis has been collected from the financial reports of waste management companies for the years 2016–2020, operating in the ten counties of Lithuania. Five scenarios have been developed for the study – financing of large-scale projects with company funds, loan financing, EU funds or subsidies, municipal green bond issuance and mixed financing. The investment analysis relies on the cost-benefit analysis principles recommended by the European Commission.

The research shows that the issuance of green mini-bonds can serve as an alternative to the funding with the EU funds, delivering the same economic benefits and providing better financial performance. Analysis also shows that the issuance of green mini-bonds is the most favourable financing option.

Further research can be expanded with the analysis of other municipalities in Lithuania to test the relevance of the accuracy of the conceptual model.

Results also show that small issuers, such as municipalities or waste management companies, can create value and cover their financing needs. As a result, municipalities can consider the issuance of mini-bonds to fund environmentally friendly projects.

The research provides alternatives to traditional financing ways such as bank loan financing. A new economic model of scenarios for municipal waste management was developed, and its effectiveness was evaluated.

This study aims to investigate the trend of research on universities and accountability (UAA) in Southeast Asian (SEA) countries.

A total of 115 journal articles, conference papers, books and book chapters were obtained from the Scopus database spanning the years 1996–2023. These documents were subsequently analyzed using bibliometric methods.

The majority of UAA in SEA documents were published between 2007 and 2023 (106 documents, 92.19%). Scholars from both SEA countries and outside the region, particularly Australia, co-authored UAA in SEA documents. While scholars from Vietnam contributed the highest number of UAA in SEA publications (30 documents), scholars from Australia received the highest number of citations (878 citations). Collaboration between Vietnam and Australia emerged as the most productive partnership in conducting studies on UAA in SEA. Additionally, UAA in SEA documents were published not only in education-related outlets but also in other sectors, particularly in public policy. Furthermore, studies on UAA in different countries exhibited both similar and dissimilar interest keywords.

This study represents the first bibliometric analysis focusing on UAA in SEA literature. The insights and implications derived from this study are valuable for future researchers, university leaders and policymakers.

The purpose of this research is to explore the motivators and barriers faced by successful women entrepreneurs in Vietnam, a country with high rates of early-stage and established business ownership by women. By integrating the push-pull theory with macro, meso, and micro-level factors, this study provides a comprehensive overview of the factors influencing female entrepreneurship in this context.

The data for this exploratory qualitative study were collected through in-depth semi-structured interviews with 31 successful female entrepreneurs in Vietnam. The analysis was conducted using NVivo software, employing thematic analysis to identify the motivators and barriers associated with women’s entrepreneurship.

The findings indicate that women are motivated to start businesses by push factors like job dissatisfaction, economic improvement, and family support, as well as pull factors such as time flexibility, autonomy, and personal development. Barriers are identified at different levels: micro-level challenges include lack of financial support, inadequate skills, and work-life balance issues; meso-level barriers involve insufficient training programs, and macro-level barriers are shaped by gender prejudice. Notably, specific to the sectors, the lack of business training is a major challenge for women in consultancy, tourism, and retail sectors, alongside financial constraints in retail and services.

As a theoretical contribution, this study presents a novel model that integrates push/pull theory with macro, meso, and micro-level factors to analyze the motivators and barriers for female entrepreneurship. This integrated model offers a comprehensive view of women’s entrepreneurship in Vietnam’s transitional economy, enhancing understanding of their motivations and challenges, addressing existing gaps, and suggesting practical implications.

This study aims to evaluate the impact of green human resource management on cognitive factors, employees' pro-environmental behavior and the environmental performance of hotels in Vietnam.

Drawing upon primary data collected from a sample of 393 hotel employees, this study utilizes covariance-based structural equation modeling (CB-SEM) to test hypotheses and conduct path analysis.

The study’s findings reveal several key insights. Firstly, GHRM positively influences environmental knowledge (EK), environmental attitude (EA), attitude toward pro-environmental behavior (APB), pro-environmental behavior (PB) of employees and environmental performance (EP) of hotels. Additionally, the results also indicate that EK promotes EA, APB and PB, and both EA and EK can predict PB of employees. Surprisingly, the results from CB-SEM analysis reject the direct impact of APB on PB. Moreover, this study also confirmed the positive influence of PB on EP of hotels. Notably, the research delves into the moderating effect of work overload (WO) on the associations between GHRM and PB, as well as APB and PB.

The findings offer valuable recommendations for hotel managers and policymakers, aiming for effective GHRM practices and improvement of employees’ PB and EP of hotels.

This study broadens the understanding of sustainable management practices, specifically in human resource management in the hospitality industry. Notably, it identifies significant avenues to address theoretical gaps left by previous studies.

This research examines how bank competition and corporate social responsibility (CSR) affect the stability of Vietnamese commercial banks.

Utilizing data collected from 24 commercial banks spanning the period from 2015 to 2022, the paper employs the two-step system generalized method of moments (SGMM) regression method to find the impact of competition and CSR on commercial banks’ stability in Vietnam.

The key findings are (1) increased competition boosts commercial bank stability; (2) economic and environmental CSR initiatives adversely affect bank stability, while social CSR has a positive impact; (3) seven other factors are also identified to enhance bank stability, including bank size, cost management efficiency, independent management, inflation, gross domestic product (GDP) growth, monetary policy and volatility time.

Prior studies have not concurrently incorporated both CSR and bank competition in their investigations of bank financial stability. Specifically, the comprehensive components of CSR remain underexplored, with a predominant focus on its environmental dimension. This research stands out as one of the few endeavors scrutinizing the influence of competition and CSR on commercial bank financial stability in Vietnam, with a detailed investigation of all three components of CSR.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2024-0316

Over several decades, the Vietnamese government has gradually reduced funding for public higher education and has implemented a cost-sharing system. As a result, Vietnamese universities have had to look for alternative sources of income. While there is a significant emphasis on the importance of revenue diversification in higher education in Vietnam, there is limited empirical data on financing for Vietnamese higher education. The purpose of this paper, therefore, is to estimate the degree of financial sustainability in Vietnamese universities.

The authors used the Hirschman–Herfindahl Index and multiple regression analysis to assess 134 Vietnamese universities’ financial sustainability between 2013 and 2020.

The results revealed that almost all universities in this study were unsustainable due to their weak financial diversity. The age, type of ownership, location, the ratio of lecturers with PhD degrees and land size can affect the financial diversification level of higher education institutions. Our study highlighted that public universities have better financial health than private universities; institutions in rural areas have higher financial diversification than in big cities.

Suggestions for policymakers and university leaders that may enhance financial sustainability include the adoption of tailored strategies based on the university’s characteristics and missions.

This study aims to examine the factors affecting accounting students’ adoption of artificial intelligence (AI) in Vietnam.

This study employs an empirical analysis based on hand-collected data from 275 accounting students in Ho Chi Minh City, Vietnam. The study model was performed using the partial least squares structural equation modelling methodology, facilitated by SmartPLS 4.0.

The study results show that perceived usefulness, perceived ease of use (PEOU), AI literacy, social influence (SI), facilitating conditions and technology readiness are positively associated with AI adoption by accounting students. The findings suggest the important role of SI in shaping the relationship between PEOU and AI adoption.

This study is limited to universities in Ho Chi Minh City, Vietnam, with a small sample size, which may reduce the generalisability of findings to other cities in Vietnam or other countries due to different regulations. Future research could examine comparative and cross-country analyses within similar institutional settings.

The study findings suggest that universities should consider offering more AI-related subjects to improve students’ AI proficiency and capacity.

This study examines the determinants of AI adoption by accounting students in Vietnam, addressing a previously unexplored area in the literature.

With the advancement of technology, microlearning has emerged as a promising method to improve the efficacy of teaching and learning. This study aims to investigate the document types, volume, growth trajectory, geographic contribution, coauthor relationships, prominent authors, research groups, influential documents and publication outlets in the microlearning literature.

We adapt the PRISMA guidelines to assess the eligibility of 297 Scopus-indexed documents from 2002 to 2021. Each was manually labeled by educational level. Descriptive statistics and science mapping were conducted to highlight relevant objects and their patterns in the knowledge base.

This study confirms the increasing trend of microlearning publications over the last two decades, with conference papers dominating the microlearning literature (178 documents, 59.86%). Despite global contributions, a concentrated effort from scholars in 15 countries (22.39%) yielded 68.8% of all documents, while the remaining papers were dispersed across 52 other nations (77.61%). Another significant finding is that most documents pertain to three educational level categories: lifelong learning, higher education and all educational levels. In addition, this research highlights six key themes in the microlearning domain, encompassing (1) Design and evaluation of mobile learning, (2) Microlearning adaptation in MOOCs, (3) Language teaching and learning, (4) Workflow of a microlearning system, (5) Microlearning content design, (6) Health competence and health behaviors. Other aspects analyzed in this study include the most prominent authors, research groups, documents and references.

The finding represents all topics at various educational levels to offer a comprehensive view of the knowledge base.

This paper studies the factors affecting digital transformation in accounting of small and medium enterprises (SMEs) and then influencing accounting information quality.

The research model includes seven independent variables, namely organizational culture, competitive pressure, employee's awareness, readiness of the information technology systems, organization's mindfulness, alignment of the organization’s strategy and top management support, which affect digital transformation in accounting. Besides, the research model proposed to examine the relationship between digital transformation in accounting and accounting information quality. The paper uses a survey (with 253 respondents) and applies exploratory factor and regression analysis to examine Vietnamese SMEs.

This paper aims to examine the antecedents of the digital transformation in accounting and its positive impact on the accounting information quality. The research results highlight three factors: the organization's mindfulness, alignment of the organization’s strategy and top management support. In the SMEs, top management may be the one, so the top management in SMEs has a strong influence on the digital transformation in accounting.

There are small sample sizes and not yet guaranteed to cover all business areas of Vietnamese SMEs. Control variables will be added to the research model to evaluate, such as firm size, operation time, sex of top management and age of top management.

The results of this paper provide practical insights into the digital transformation in accounting for business managers, researchers and other stakeholders. Vietnamese SMEs should communicate and educate employees and spend resources to improve the information technology system. It helps to improve the financial accounting quality for SMEs.

To the best of the authors’ knowledge, this study is the first to examine factors affecting digital transformation in accounting and the relationship between digital transformation in accounting and the financial accounting quality of SMEs in Vietnam.

This study aims to integrate the Social Cognitive Career Theory with the Theory of Planned Behavior to unravel the intricate dynamics of how engaging with ChatGPT affects individuals’ digital entrepreneurial intention, underlying the serial mediation mechanism of the cognitive and reasoned career process.

This research use a cross-sectional design, drawing on a sample of 604 higher education students from six universities in Vietnam. Multiple regression analyses were conducted to test the formulated hypotheses after assessing the reliability and validity of scales through Cronbach’s alpha and confirmatory factor analysis.

The results indicate that ChatGPT adoption significantly increases perceived AI competencies, entrepreneurial opportunity recognition and digital entrepreneurial self-efficacy. Digital entrepreneurial self-efficacy was found to have a positive impact on attitudes toward digital entrepreneurship, which, in turn, fosters digital entrepreneurial intention. ChatGPT adoption thus poses serial indirect impacts on digital entrepreneurial intention through the sequential pathways of enhanced digital entrepreneurial self-efficacy and positive attitudes.

This study’s findings provide valuable recommendations for entrepreneurs, higher education institutions and policymakers.

This research contributes to the entrepreneurship literature by integrating two prominent theoretical frameworks to elucidate how ChatGPT adoption impacts digital entrepreneurial intentions. The serial mediation model expands that understanding of the complex cognitive and reasoned processes involved, providing a novel perspective on the role of AI in entrepreneurship.