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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 paper examines the impact of macroeconomic volatility on stock volatility, both under normal conditions and during the COVID-19 pandemic in Vietnam.

We extend the existing Exponential Generalized Autoregressive Conditional Heteroskedasticity model by adding a new component: the thresholds – the levels of macroeconomic volatility at which the market may respond differently. These thresholds are estimated for both positive and negative volatility.

The impact of macroeconomic volatility on stock volatility is asymmetric: there are thresholds of macroeconomic volatility at which its pattern changes. These thresholds are higher in the case of positive volatility compared with negative volatility. The thresholds were also higher during the COVID-19 pandemic. Macroeconomic variables influence stock volatility differently depending on market conditions. While GDP is more significant in normal periods, interest rates affect it in both normal and unstable phases.

Our models consider only two variables representing macroeconomic variables: interest rate and GDP. Furthermore, only one lag period of the variables is included in the analysis. In the future, more macrovariables and longer lags could be included when computational techniques advance.

Policymakers should consider the impact of macroeconomic volatility on the stock market when designing policies, especially at thresholds. Similarly, investors should pay more attention to macroeconomic volatility when constructing and managing their portfolios, particularly when such volatility is close to thresholds.

The inclusion of thresholds as parameters to be estimated into the model provides more insights into the impact of macroeconomic variables on stock volatility.

The new era of supply chain management is characterised by key change drivers, e.g. Industry 4.0, and post-COVID-19 VUCA (volatility, uncertainty, complexity and ambiguity) business environment, in addition to the rising requirements for sustainability, responsiveness and customer centrism. An important and topical question in this context is what supply chain managerial competence logistics managers need to possess in order to enhance their individual performance in the new era. This question is addressed in this paper, which also explores the nexus of supply chain managerial competence expectation and possession upon which human resource development strategies are proposed accordingly.

The survey research design is adopted to empirically examine logistics managers’ supply chain managerial competence in the new era, and the forward-backward translation process was strictly followed. Data were collected through a survey conducted with owners or managers of Vietnamese firms whose business is in the logistics and related business areas, and 269 valid responses were used for analysis.

Results indicated that the proposed profile of four groups (foundation, core, specialist and technology-IT) and 38 competencies are valid and important to the individual performance of logistics managers in the context of Vietnam, which supports the tenet that logistics managers in the new era need to have a well-rounded profile of competencies, including those derived from contemporary change drivers. It was also found that the foundation competency group is perceived as more important than others, which is context specific given the current logistics development in Vietnam. Besides, it was also revealed that respondents in this research currently possess those competencies at a level which is lower than their perceived importance. An Importance-Possession (IPM) Matrix of Competency Development was mapped accordingly.

The generalisation of this study would require further empirical examination from similar studies in other contexts, i.e. in other manufacturing and service sectors as well as in other developing and developed countries where logistics development is at different stages.

This research provides insights into the current competency profile of logistics managers in Vietnam, which can assist senior management with human resources development in their firms. Specifically, it is essential that Vietnamese logistics firms focus on providing education and training opportunities, both internally and externally, to enhance the level of possession of all competencies whose gaps between perceived importance and possession are the largest across the groups, especially those in the Maintaining Sustainably and Growing quadrants of the IPM.

Firstly, this research introduces an improvised framework of logistics managers’ supply chain managerial competence adopting the contingency approach, contributing to expanding the body of knowledge on how the competency profile of logistics managers should be developed. Secondly, the IPM matrix of competencies introduced in this research can be used as both the conceptual and managerial tool to classify and prioritise competencies for various purposes, e.g. education, training and policy implementation based on the nexus of supply chain competence expectation and possession.

Indirect knowledge leakage to rivals located near alliance partners represents a significant risk that has received limited scholarly attention. Hence, the question of how to manage this risk – which the authors term “partner-rival co-location risk” – in nonequity alliances remains unanswered, and this study aims to suggest establishing a steering committee to oversee the partnership.

Drawing on the agglomeration economies and alliance governance literatures, the authors develop a set of hypotheses and perform a series of empirical tests on 470 nonequity alliances in the US biopharmaceutical industry.

The authors propose that there is a positive linkage between partner-rival co-location risk and the formation of a steering committee in a nonequity alliance, which receives strong empirical support. Further, this relationship is significantly moderated by the breadth (alliance scope) but not the depth (reciprocal interdependence) of interaction between the partnering firms.

This paper is a pioneer to shed light on “partner-rival co-location risk” and how partner-rival co-location risk affects the governance decision of whether to establish a steering committee in a nonequity alliance, thus offering important theoretical and practical insights into competition and cooperation in alliance management.

Given the important of knowledge resource and human capital for improving innovation competence, the purpose of this study is to examine the influence of knowledge-based HRM practices on product and process innovation of firms via the mediating role of knowledge management capability and moderating role of innovative culture.

The paper used structural equation modeling and empirical data collected from 271 participants in 156 manufacturing and service firms to examine the level of how knowledge-based HRM practices and knowledge management affect product and process innovation under the moderating role of innovative culture.

The research findings confirm the mediating roles of knowledge management between knowledge-based HRM practices and two specific types of innovation namely product and process innovation. It also firstly reveals the positive moderating role of innovative culture in enhancing the effects of knowledge management on product innovation. The results underline the necessity of building an innovative climate and knowledge-based HRM practices to stimulate knowledge management for improving innovation capability of firms in the developing and emerging markets.

The paper helps bring deeper insights to leaders and practitioners about the new knowledge-based approach that enhances innovation competence for organizations.

The paper significantly contributed to theoretical and practical initiatives on theory of HRM practices and knowledge management by showing different moderating and mediating mechanism thereby firms can follow to enhance innovation capability of firms in developing and emerging markets.

This study aims to explore the relationship between digital transformation, transformational leadership style and artificial intelligence (AI) in accounting in the context of Vietnam as an emerging market. Additionally, it examines the role of transformational leadership style as a moderator in the nexus between digital transformation and AI in accounting.

Data was collected through e-survey questionnaires distributed to Vietnamese manufacturing firms following comprehensive screening to ensure representativeness of the entire population. A final sample of 510 responses was analyzed.

Using partial least squares structural equation modeling, our findings reveal that digital transformation and a transformational leadership style positively influence AI in accounting. Furthermore, transformational leadership style demonstrates a significant moderating effect on the relationship between digital transformation and AI in accounting.

This study discusses the benefits of incorporating AI in accounting for managerial decision-making. It underscores the critical importance of digital transformation in contemporary accounting practices, particularly with regards to AI in accounting. Consequently, managers are encouraged to embrace digital transformation, leveraging national policies, to enhance their firm's utilization of AI in accounting. Moreover, managers should focus on developing their transformational leadership style to maximize the aforementioned outcomes.

This study contributes to the literature on AI in accounting by highlighting the positive effects of digital transformation and a transformational leadership style. Additionally, our findings underscore the effectiveness of a transformational leadership style and its moderating influence. Finally, this study presents a pioneering empirical investigation that integrates transformational leadership style with AI in accounting within developing economies, specifically Vietnam.

This study aimed to examine the impact of learning organization (LO) on job satisfaction and individual performance in Vietnamese enterprises. The study further explores the mediating effect of job satisfaction on the relationship between learning organization and employee performance.

Data were collected from 653 employees from various types of organizations in Vietnam. Structural equation modeling was implemented to test the hypotheses.

The results revealed that the proposed research model was supported. Results indicated that LOs positively influenced employees’ job satisfaction and the broader range of their individual performance. In addition, employees’ job satisfaction motivated them to achieve higher performance levels. The study also found a mediating effect of job satisfaction on the relationship between LO and employee performance. The results underscore the importance of implementing an LO culture for individual outcomes such as job satisfaction and employee performance in the Vietnamese cultural context, which is based on socialism and Confucianism.

To the best of the authors’ knowledge, this is the first study to examine the relationships among LO, job satisfaction and individual employee performance in the Vietnamese context. The results offer a deeper understanding of the LO concept in the Vietnamese cultural context and highlight the cultural impact on the LO concept and its effects. The results suggest how the LO concept is applied in the Vietnamese context.

This study aims to investigate the impact of several constructs on young customers’ consumption of solar energy appliances in an emerging market by extending the theory of planned behavior (TPB).

This study collected primary data from 885 young customers in an emerging market, that is, Vietnam. Subsequently, this study used partial least squares structural equation modeling to investigate the relationships between examined variables.

The results indicated that personal innovativeness, environmental knowledge and renewable energy knowledge significantly improved attitudes toward solar energy appliances. In addition, purchasing intention is promoted by subjective norms and perceived behavioral control. Contradictorily, the perceived functional risk is a significant barrier to purchasing intention. It also negatively moderates two associations: attitude and purchasing intention, attitude and positive word-of-mouth. Despite being proven to influence word-of-mouth positively, attitude has no significant impact on purchasing intention.

These findings suggested several implications for enterprises, technology providers and policymakers to develop renewable energy appliance consumption.

This analysis examines the relationship between corruption and firm productivity in Vietnam.

The authors apply the system generalized method of moments estimation approach on a panel dataset constructed from comprehensive enterprise surveys covering all the sectors over the 2011–2020 period.

The results confirm a non-linear relationship between corruption and firm productivity. Where corruption is severe, leaving corruption alone tends to benefit firm productivity because efforts to control corruption are likely to cause greater delays. In less corrupt provinces, corruption appears to harm firm productivity while efforts to control corruption provide significant productivity gains. This U-shaped relationship is confirmed for small firms and those in the private sector sub-samples. Intriguingly, this study reveals that the U-shaped relationship does not apply to micro, medium, large firms, state-owned firms and foreign-invested firms because corruption is found to have no significant impact on productivity among these sub-samples. Changes in regulations after 2014 toward promoting a transparent business environment are shown to foster the positive impact of lowering corruption on firm productivity.

This study suggests that lowering corruption is beneficial for firm productivity at the micro level. However, where corruption is severe, monitoring corruption alone is likely to cause adverse effects on productivity due to increased bureaucratic delays. Institutional reforms might play an important role in leveraging the effects of lowering corruption on productivity in highly corrupt areas.

This paper sheds new light on the relationship between corruption and firm productivity in the broad existing literature and especially in the limited number of studies for Vietnam.

This study aims to investigate the conditional indirect effect of academic self-efficacy in the interplay between academic motivation and academic satisfaction through academic engagement among university students.

A cross-sectional study was performed on 1,638 Vietnamese university students (31.9% males and 68.1% females) aged 16 to 36 (Mean = 20.06, SD = 1.428). The participants filled out a questionnaire with the Vietnam versions of the General Self-Efficacy Scale, Academic Motivation Scale, Academic Life Satisfaction Scale and Academic Engagement Scale. Model 4 and Model 7 in the PROCESS macro were used for the mediation analysis and the moderated mediation analysis.

Results showed that the indirect effect of academic engagement on the academic motivation-academic satisfaction link was significant. Furthermore, academic self-efficacy moderated this indirect effect. The indirect effect was stronger among students with high academic self-efficacy and weaker among students with low academic self-efficacy.

This study’s findings contribute to educational research on academic satisfaction and can be used by institutions of higher education and educators to enhance academic satisfaction among university students.