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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 paper aims to examine the management status quo of archaeological heritage in Vietnam seen in the case of Vuon Chuoi, a complex of Bronze Age sites located in Central Hanoi, which has been believed to be Hanoi’s first human settlement. Like other archaeological sites located in urban areas, this site has been under threat of destruction caused by land encroachment pressure. Although researchers have long waged a campaign for preservation, the dissensus among key stakeholders and the dispute over responsibility have left this site at the heart of an interminable polemic over legislation.

This research utilises a qualitative approach, and the primary data were collected throughout multiple field trips in 2019 and 2020. Several open-ended interviews were conducted with various state and nonstate actors involved in the Vuon Chuoi Complex’s management process. The discussion was also supported by analysing related legal documents retrieved from national archives and official online directories.

This paper dissects the current legislative and administrative framework applied in governing heritage in general and archaeological sites in Vietnam, in particular. The results indicate that existing flaws in Vietnam’s legal system are detectable, and the unsystematic organisation has led to deferment of the decision-making processes. Also, there is an apparent difference found in the attitude of the bodies in charge toward the treatment of listed and unlisted sites.

This research outlines that in the wake of urbanisation and industrialisation in Vietnam, a consensus among key stakeholders and an inclusive legal system are required to help preserve archaeological sites in urgent need of attention. Although several Vietnamese laws and regulations have been put into practice, they have shown critical barriers and gaps in conserving Vietnamese cultural heritage.

This research aims to examine the effect of organisational culture on supply chain collaboration and firms’ competitive advantage in the garment industry in Vietnam.

Underpinned by the relational view and the organisational culture theories, the conceptual framework was proposed. This study obtained data from a survey of 192 managers in garment firms in Vietnam. A structural equation modelling was employed to examine the relationship between organisational culture, supply chain collaboration and competitive advantage.

There was a significant positive relationship between organisational culture in terms of group and development types and supply chain collaboration. Besides, the results revealed a significant positive relationship between supply chain collaboration and competitive advantage in terms of cost and differentiation. Furthermore, the cost competitive advantage was also found to have a significant positive effect on differentiation competitive advantage.

This study is perhaps one of the first empirical attempts to examine the relationship between organisational culture, supply chain collaboration and competitive advantage in the garment industry in Vietnam. Moreover, this study extends the application of the relational view and organisational culture theories in explaining these relationships in a new research 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.

Supply chain collaboration is increasingly important in today’s competitive business environment. While prior research has acknowledged the role of relationships in facilitating collaboration, few studies have considered inter-personal and inter-organisational attributes simultaneously. This study addresses this gap by investigating these two levels of the manufacturer-supplier relationship in Vietnam’s fishery industry and their impacts on supply chain collaboration.

The study employed a quantitative approach. A questionnaire was distributed to 635 fishery manufacturers in Vietnam by the drop-and-collect method. EFA and CFA were used to assess the reliability and validity of the measurement model, while CB-SEM was employed for structural model assessment and hypothesis testing.

Supply chain collaboration encompasses incentive alignment, collaborative communication, decision synchronisation, and information sharing. All antecedents, including commitment, inter-organisational trust, reciprocity, and inter-personal trust, positively affect collaboration. Inter-personal trust positively influences the other antecedents, and inter-organisational trust enhances commitment. Furthermore, there are partial mediating effects among these relationship attributes. However, no significant moderating effect regarding firm size is observed.

The study extends the social exchange theory to encompass both inter-personal and inter-organisational relationship attributes. Additionally, it pioneers in investigating the interrelatedness of these antecedents. By addressing the research gap in the Vietnamese fishery supply chain, it offers valuable insights for both academics and practitioners, contributing to theoretical understanding and practical implications in supply chain collaboration.

This study explores the effects of gender and participation in agricultural cooperatives on biodiversity conservation farming practices in vegetable production.

This study used data collected from a survey of 627 vegetable farmers in Viet Nam and employed the Ordered Probit regression model to examine the effects of gender and participation in agricultural cooperatives on biodiversity conservation farming practices.

We find that female vegetable farmers are more likely to conduct biodiversity conservation farming practices than male farmers. This gender difference is, however, removed when participation in agricultural cooperatives is controlled, suggesting that agricultural cooperatives effectively facilitate biodiversity conservation farming practices.

It is noted that our study is not free from some limitations. First, we conducted our study on vegetable farmers only. The biodiversity conservation practices in vegetable cultivation might be different from other types of farming. Future studies should be conducted with other types of agricultural cultivation. Second, we do not have enough data to explain why female farmers are more likely to adopt biodiversity conservation practices than male farmers. Future studies should capture biological and social aspects of gender differences to address this limitation.

This study contributes to the literature on biodiversity conservation by presenting empirical evidence on the effects of gender and agricultural cooperatives. Participation in agricultural cooperatives is revealed to facilitate the adoption of biodiversity conservation practices. In addition, we find that the education of farmers, the number of years that farmers have been living in the local area and the quality of land and water are positively related to the adoption of biodiversity conservation practices in vegetable production.