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The purpose of the current study is to examine how market orientation mediates the impact of business ties and cultural embeddedness of products on product innovation among Vietnamese artisan businesses.

The institutional logics perspective was applied to provide theoretical framework for hypotheses development and analysis of results. A sample of 214 artisan business owners in Northern Vietnam was created.

The findings of the current study revealed partial mediation effects of market orientation on the impact of business ties and cultural embeddedness of products on product innovation. On the one hand, the research findings showed that business ties have a direct positive impact on product while cultural embeddedness of products has a direct negative impact on product innovation. On the other hand, market orientation mediates the impacts of both business ties and cultural embeddedness on product innovation.

This study did not consider the factors related to personal attributes (e.g. identity) as well as the broader context beyond the Northern Vietnam. Further, this study did not analyze how generational conflicts affect artisan innovation. That may limit the generalization of the research findings.

This paper offers recommendations for future research, government and managerial practices. Future studies can analyze how level of trust and the identity of business owners affect the extent to which firms innovate their products. Government can provide suitable support for the formation of business networks and culture-based groups to help artisan businesses address challenges facing their product innovation. Finally, artisan business owners can re-organize their business model to innovate product without encountering the resistance of cultural dimensions.

The application of the institutional logics helped further shed light on the impacts of business ties and cultural embeddedness on product innovation among artisan businesses. This field was often hidden in the existing literature under the cover of small businesses. The multilayered relationships between factors improved our understanding of organizational product innovation in a unique context of artisanship.

This paper aims to examine the impact of bank managerial ability on the cost of loans using an extensive data set of US banks from 2001:Q1 to 2021:Q2.

First, the authors use multiple fixed-effects estimation to estimate the impact of managerial ability on bank loan pricing. In addition, the authors also perform different econometrics regression methods to test the robustness of the model including: Prais–Winsten regression, Newey–West regression and the Fama McBeth method, instrumental variable regression, propensity score matching method and quantile regression.

The results show that banks with higher managerial ability tend to provide loans with lower costs, and this effect is stronger at larger banks. In addition, research results from the quantile regression model show that the negative impact of managerial ability on the cost of loans will be stronger at banks with higher lending costs.

To the best of the authors’ knowledge, this study is one of the first to investigate this relationship between managerial ability and bank loan pricing from the supply side. In addition, this paper examines the impact of bank managerial ability on the loan costs of banks of different sizes, as well as differs across the distribution of the dependent variable. Therefore, this paper is of particular interest to regulators and policymakers.

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

This study aims to examine how disruptive and incremental innovations mediate the link between corporate social responsibility (CSR) and financial performance from a dynamic capability perspective. Moreover, this study uncovers the moderating effect of business type on the CSR–innovation relationship.

The authors conduct a quantitative research design through surveying 536 managers of enterprises in Vietnam.

The findings show the crucial mediating effect of disruptive innovation on the CSR–financial performance link. The authors observe that the influence of CSR on incremental innovation is stronger for state-owned businesses.

These findings offer valuable insights for firms aiming to align their CSR strategies with financial objectives and enhance their dynamic capabilities to drive innovation in rapidly changing business environment.

This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.

Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.

The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.

The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.

This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.

This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.

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 research aimed to identify factors influencing customer loyalty in the use of mobile telecommunication services in Vietnam, focusing on two dimensions “attitudinal loyalty” and “behavioral loyalty.”

Based on survey data collected from 820 in two of Vietnam’s major cities users, Hanoi and Ho Chi Minh City, the data were processed using SPSS and AMOS software.

The study identified four factors affecting customer loyalty to mobile telecommunication services, with perceived service quality directly impacting both attitudinal and behavioral loyalty. Corporate image and perceived switching costs influenced attitudinal loyalty, while trust affected behavioral loyalty. Moreover, perceived service quality indirectly influenced attitudinal loyalty through corporate image and perceived switching costs.

The study only focuses on a limited number of factors influencing mobile telecommunications service user loyalty, its restricted geographical sample from only Hanoi and Ho Chi Minh City, and the simplification of perceived switching costs without considering their various components, such as psychological, financial and procedural costs, which could provide more comprehensive experimental and theoretical insights.

The study reveals that customer loyalty in Vietnam’s mobile telecommunications sector is linked to the relationship between attitude toward the service provider and continued usage behavior, categorizing customer groups into genuine loyalty, latent loyalty, feigned loyalty and disloyalty. It suggests that service providers should focus on improving service quality and cultivating a positive, transparent corporate image to bolster customer trust, foster stable relationships and remain competitive in the market.

The research model combines Oliver’s (1999) theory of loyalty with Aydin and Özer’s (2005) research model, focusing on perceived service quality, corporate image, trust and perceived switching costs, examining their relationships with both behavioral and attitudinal loyalty simultaneously.

This paper aims to examine the relationship between corporate ownership and firm performance, and the mechanisms through which ownership creates the firm value. Vietnam has been chosen as the research site because it is characterized by high ownership concentration, a high level of state ownership, strong incentives for foreign ownership and a weak external governance system.

We use data on the ownership structure of 527 listed firms in Vietnam during the 2010–2021 period. Corporate ownership includes concentrated, state and foreign ownership, while firm performance is measured by ROA and Tobin’s Q. In addition to Pooled OLS, system GMM and the propensity score matching are employed to mitigate the possibility of unreliable and biased results.

We find that firms with highly concentrated ownership tend to have better performance. Both state ownership and foreign ownership with their unique advantages contribute to enhancing firm performance. Further analyses delve into specific channels through how controlling shareholders, state and foreign owners facilitate firm value creation: the ease of access to capital, the lower cost of capital and the higher sales. Our results are robust to alternative proxies for ownership concentration and different methodological approaches.

Our study contributes to the ongoing debate about the ownership–performance relationship by providing novel insights into how corporate ownership influences firm performance.

The purpose of the current study is to contribute to the existing body of knowledge by understanding the rationale, benefits and consequences of taxing cryptocurrency transactions. This study investigates where taxation and cryptocurrencies meet from an investment standpoint.

A comprehensive bibliometric study was conducted to offer a thorough examination of the published literature in the last decade pertaining to the intersection of cryptocurrencies and taxation across nations. This study provides an analysis of citation patterns, prominent authors, publication trends and thematic clusters by applying VOSviewer and R-studio.

The results indicate a tendency in the existing literature to address the taxes concerns associated with cryptocurrency transactions. The findings demonstrate that cryptocurrency taxation discrepancies across countries create tax evasion, transaction risks and market uncertainties.

The report provides a theoretical framework for policymakers and financial experts to create a global cryptocurrency tax regime. The study emphasizes the need to incorporate technology start-ups to mitigate public safety and security risks, strengthen financial systems and provide regulators with necessary supervision.

The study provides an extensive on taxation issues such as tax evasion and money laundering in the context of cryptocurrency. There has been no prior effort to explore this research domain so deeply and provide comprehensive details on cryptocurrency.

This study investigates the circumstances under which a business to customer (B2C) marketplace chooses to implement green marketing to promote green product investment (GPI). It further identifies the optimal sales model approach for implementing green marketing under uncertainty about the effects of GPI.

We examine an e-commerce (EC) supply chain involving a manufacturer who determines the product’s greenness level and a B2C marketplace who can operate in either an agency or a reselling mode and engages in green marketing to promote sales of green products. Using the backward induction method, we develop an analytical model to drive the optimal decisions and profits under each sales model.

Our research demonstrates that high GPI uncertainty drives B2C marketplaces to adopt green marketing strategies. These initiatives not only prompt manufacturers to invest in eco-friendly products but also boost profits for all parties involved. Nevertheless, these benefits depend on the choice of a sales model between agency and reselling. Our findings offer a novel practical application into the relationship between GPI uncertainty and green marketing. When the GPI uncertainty is high, green marketing is profitable for the B2C marketplace regardless of which sales mode is adopted. However, when uncertainty is low, green marketing only benefits the B2C marketplace in the agency mode. Moreover, the interaction between GPI uncertainty and the referral fee exerts a moderating influence on the preferred sales mode for both the manufacturer and the B2C marketplace.

Our findings offer a novel practical application into the relationship between GPI uncertainty and green marketing. When the GPI uncertainty is high, green marketing is profitable for the B2C marketplace regardless of which sales mode is adopted. However, when uncertainty is low, green marketing only benefits the B2C marketplace in the agency mode. Moreover, the interaction between GPI uncertainty and the referral fee exerts a moderating influence on the preferred sales mode for both the manufacturer and the B2C marketplace.

Overall, our research contributes to a deeper understanding of the complex but beneficial interplay between GPI uncertainty, green marketing and sales mode selection in an EC supply chain.