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The purpose of this study is to examine the determinants of career satisfaction of professional accounting returnees who have studied and/or worked abroad and then returned to work in different types of international workplaces in their home country.

A survey of professional accounting returnees in Vietnam was undertaken and multiple regression analysis was applied to test the proposed relationships.

This study finds that career satisfaction is affected by career fit, career sacrifice, types of international workplaces (domestically headquartered firms versus globally headquartered firms) and cross-cultural work readjustment. Further, cross-cultural work readjustment partially mediates the effect of career fit and career sacrifice on career satisfaction.

The research provides the basis for designing career-related employee experiences to support career satisfaction of professional accounting returnees.

This study integrates dimensions of career embeddedness with cross-cultural work readjustment and employee experiences, which are normally studied separately, in different types of international workplaces. It contributes to the limited research on contributors to well-being in the form of career satisfaction among professional returnees in an emerging economy.

Integrating identity theory and role theory, this study examines the re-expatriation inclinations of highly-skilled professional female self-initiated repatriates (SIRs) in an Asian rapidly emerging market (REM) and the reasons underlying these inclinations.

The authors conducted a survey on a sample of highly-skilled professional female SIRs in Vietnam (N = 248). Structural equation modelling was used to evaluate the model.

The study found that female SIRs' career identity, family identity and social identity have a significant influence on their inclinations to re-expatriate. Attitude towards re-expatriation fully mediates the influence of family identity and career identity on re-expatriation inclinations.

This research was limited to female SIRs in one REM, namely Vietnam, and may lack generalisability in countries and contexts.

By delineating the identity-related factors that contribute to skilled female SIRs' inclinations to re-expatriate and recognising gender as a complex, multifaceted social construct, the authors broaden the way expatriation is conceptualised and isolate factors that can inform practices for recruitment and retention of this important sub-set of international talent.

The repatriation process often involves challenging and unexpected readjustment issues, leading to high turnover amongst repatriates. However, research has focussed on the re-entry decisions and experiences of company-assigned (CA) repatriates, whilst studies on self-initiated expatriates (SIEs) that repatriate back to their home countries (i.e. self-initiated repatriates (SIRs)) are limited, particularly in emerging transition economies. This study develops and tests a model to explain the factors influencing professional SIRs' turnover intentions and how repatriation readjustment affects their intentions in Vietnam.

The data was collected from 445 Vietnamese professional SIRs who worked and/or studied for extended periods overseas and subsequently returned to Vietnam. Structural equation modelling (SEM) was used to analyse the data.

Results indicate that both work and life repatriation adjustment difficulties have significant positive effects on turnover intentions, whilst only repatriation life adjustment difficulties have an indirect effect via life dissatisfaction. Further, cultural distance positively influences repatriation adjustment difficulties and turnover intentions. SIRs' on-the-job and off-the-job embeddedness negatively moderate the influence of repatriation work and life adjustment difficulties on turnover intentions, respectively.

The study develops a theoretical model explaining how repatriation difficulties impact the turnover intentions of SIRs, considering contextual factors including cultural distance and embeddedness. The research highlights the importance of job embeddedness as a form of social and organisational support for SIRs in managing psychological challenges related to repatriation, which can help reduce turnover and retain highly skilled talent. Additionally, the study extends repatriation research on an under-researched subgroup of SIEs, SIRs, in an under-researched emerging transition economy context.

The purpose of this paper is to investigate the factors influencing work readjustment of Vietnamese returnees who used to study and/or work in a developed country and are currently working in different positions in their home country.

Data for this study were collected through a survey of 433 returnees using both paper-based and online surveys. Multiple regression was used to test the relationships in the model.

The findings show that while the length of time spent overseas, work expectations and subjective norm significantly affect work readjustment, the influences of age, gender and length of time since return on work readjustment are not supported.

The findings provide useful insights for home country government and managers of returnees developing repatriation programs that help returnees deal with the issue of poor work readjustment.

Empirical studies on cross-cultural re-entry adjustment of both self-initiated repatriates and international students are scarcely investigated. Most prior studies focused on individual factors (such as gender, age, duration in overseas and since return), research on the effect of work expectation on work readjustment is still scant. Most prior studies focused on examining the relationship between work expectation and work readjustment of company repatriates, however, this relationship in the context of returnees, especially in the Asia-Pacific region, has not been investigated. Furthermore, this study is the first to examine the influence of subjective norm on work readjustment of returnees.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Emerging market firms can improve the prospects of repatriating professional workers by increasing their career satisfaction in their home country. This can be achieved through measures to provide opportunities that fit their career aims and offer benefits that these employees would be unwilling to sacrifice. Moves to help them readjust back into a different cultural environment should include recognition of skills acquired abroad, provision of organizational support and improved working conditions.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

This study investigates the impact of the COVID-19 pandemic on financial stability in Vietnam, a developing country characterized by a bank-based financial system.

Using a sample of daily data from January 23, 2020 to June 30, 2022, the VECM and NARDL models are employed to study Vietnam’s financial stability in face of the COVID-19 disaster. Following the literature on COVID-19, the authors measure the impact of the pandemic by the number of daily infected cases and the national lockdown. Given the reliance of the Vietnamese government on the banking system to regulate the economy, the authors evaluate financial stability from the interbank market and stock market perspectives.

The authors find that the pandemic imposes a destructive effect on financial stability during the early time of the pandemic; however, the analysis with an extended period indicates that this effect gradually fades in the long term. In addition, from the NARDL results, the authors reveal an asymmetric relationship between the financial market and the COVID-19 pandemic in both short term and long term.

An implication drawn from this study is that unprecedented health disasters should be resolved by unprecedented stringent countermeasures when conventional methods are ineffective. Although rigorous remedies may increase short-term liabilities, their implementation quickly ceases disease diffusion and helps an economy enter the recovery stage in a timelier manner.

The study is the first to examine the impact of the COVID-19 pandemic on financial stability, via the interbank market lens, in a developing country that relies on the bank-based financial system.

This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.

Drawing on a sample of 200 listed firms in Vietnam in 2017, the authors constructed a disclosure index based on the content of the International Integrated Reporting Committee (IIRC) Framework. Using this index, the study measures the extent to which Vietnamese listed firms’ annual reports include the content elements required by the integrated reporting (IR) Framework. The study performs ordinary least square regression to investigate the influencing factors.

The study documents that, on average, Vietnamese listed firms disclose about 43% of the information required by the IIRC Framework. The disclosure levels are positively associated with manufacturing firms, board independence, foreign ownership, government ownership, audit quality and firm size.

Integrated reports have been widely adopted in many countries, but it is still a new issue in Vietnam. This is the first paper providing some insights into the inclusion of the content elements required by the IR Framework by listed firms in Vietnam. It also contributes to the disclosure literature by providing empirical evidence on the factors influencing these disclosure levels. Deriving from the findings, the authors offer recommendations for policymakers on the issue of regulating and implementing IR in Vietnam.

Maintaining food safety techniques in the supply chain management require special food safety labelling techniques during distribution in the retail food industry. The food products have to be of good quality and labelling inbound, manufacturing, and outbound in the supply chain contributes to this aim. The purpose of this study is to evaluate how food safety labelling is managed in Vietnam’s retail food industry with a special focus on food in Ho Chi Minh City, Vietnam. Photography was used in an observational study conducted among five separate retail market chains all located in this city. In which ways are the applications of the developed food safety labelling techniques among three separate retail food markets similar and dissimilar being accounted for? The results show that the packaging and labelling in Big C, Aeon Citimart, and Giant using the symbols of food safety build trust for their customers. The Big C indicates guidelines for VietGAP and green labelling. Aeon Citimart indicates the name of the good, expiration date and instructions for use as well as guidelines for the government factor (VietGAP) to the food safety practices in the Vietnamese food retail sector.

Limited previous studies about Vietnamese returned migrant workers reviewed that a relatively high rate of migrants returned home before their contract ended. This paper aims to explore how the decisions to return were made under social lenses.

This paper analyses data obtained through in-depth interviews of contract workers who had worked in Taiwan with a focus on Phu Tho province in Vietnam.

The authors followed O’Reilly’s (2012) adaption of Practice theory in migration research to examine a group of Vietnamese labour migrants returning from Taiwan. Under this theory, external and internal structures are the two divisions of the social environment. The authors identified external structures that might enable or constraint migrant’s mobility. When negotiating internal structures, Vietnamese women might end their contract early in response to family obligations.

The findings provide insights into how women make their decisions when to return, which may contribute to a better understanding of how to assist women engaged in transnational labour migration.

Restructuring swine and pork value chain plays important role in agriculture reformation of Vietnam, the top global pork-lover and swine producer worldwide. This study aims at investigating the modernization of its entire swine-to-pork value chain.

This study combines the secondary data and primary data. The secondary data included the publications, procurements, databases from both worldwide and in Vietnam. Primary data comprised the results from field-trips in March 2018 and February 2019 that used in-depth interviews with representative key persons of involving stake-holders.

The prevalence of contract farming, vertical expansion and conglomerate mergers mainly boost vertical coordination in the industry, which creates three hierarchy paradigms of governance named the full- and semi-vertically integrated model, and the formal coordinating relation institution. Consequently, consolidation has occurred and lead the swine and pork value chain toward modernization.

This study generalizes its first trends of the modernization of the swine-to-pork industry instead of provides its concreted impacts to the involved stakeholders.

Swine and pork industries retain historical and socio-political issues in Vietnam. Social problems are going to raise if number of traditional swine producers are failed in the competition from the equipped large-scale producers leading by the giant vertically-integrated contractors.

This study provides the empirical synthesis of the vertical coordination in entitle swine and pork value chain of Vietnam through combining the view of the strategic alliance of the firm and global value chain governance.