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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 whether the changes in gender composition of bank board affects Vietnamese bank stability efficiency.

This research covers a panel of 27 commercial banks in Vietnam over a 14-year period from 2007 to 2020. The two-step system generalized method of moments is used to estimate the gender diversity–Vietnamese bank stability efficiency nexus.

The authors find that a greater degree of board gender diversification enhances bank stability efficiency and reduces bank risk-taking in Vietnam. The relationship between gender diversity and the stability efficiency of Vietnamese banks is still valid under the influence of regulatory capital sufficiency and during the financial crisis. These findings are robust to alternative proxies for risk indicators and consistent with the perspectives of stakeholder and behavior theory.

Although this research revisits the relationship between gender diversity and bank risk-taking, it is the first attempt to explore the role of women on board in enhancing the stability efficiency of banks, using the stochastic frontier approach. These findings shed light on the function of gender diversity as a governance instrument for mitigating risk in an emerging market context.

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.

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.

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 investigates the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the digitalization process and improving the firm performance. It also studies the role of supply chains as both direct and indirect mediators of the correlation between digitalization and business performance.

This article aims to develop an empirical study using a random sampling technique and survey data collected from 368 managers and owners of different food enterprises in Vietnam. The study adopted a methodological approach quantitatively. Analysis of the relationships and confirmatory factors was performed using structural equation modeling (SEM), a technique to evaluate the proposed relationships.

In line with expectations, the findings emphasize the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the digitalization process and the role of supply chains as both direct and indirect mediators of the correlation between digitalization and improving the firm performance, in the context of emerging markets.

This is an important investigation, according to the authors' knowledge, regarding the role of developing human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) as a key strategy for accelerating the digitalization process and improving the firm performance. Further, the study's novelty reinforces the role of supply chains as both direct and indirect mediators of the correlation between digitalization and business performance in the Vietnamese food companies, where a market economy is emerging.

Drawing from agency and comprehension theories, this paper aims to examine the influence of annual report readability (ARR) on financial reporting quality (FRQ), with a focus on how information asymmetry moderates this relationship.

The study uses a sample of 467 listed firms in Vietnam from 2015 to 2021. To analyze the relationship between ARR and FRQ, this paper employs a Generalized Method of Moments (GMM) regression, incorporating information asymmetry as a moderating factor.

The research findings show that ARR has a positive and significant impact on the FRQ of Vietnamese-listed firms. This paper also finds that information asymmetry significantly and partially moderates the relationship between ARR and FRQ. Specifically, ARR can help alleviate the level of information asymmetry and contributes to improved FRQ.

From a practical perspective, this paper provides empirical evidence for managers, investors and related government departments to evaluate the effects of ARR and offers regulators a method to help improve the transparency of the stock market. More importantly, the results of this study have reference value for scholars and practitioners in developing countries like Vietnam.

From a theoretical perspective, our study adds to the growing literature on ARR, expands the scope of ARR research, elaborates on relevant economic consequences of ARR and complements the literature on the determinants of FRQ.