Trang N.T. Ho, Dat Nguyen, Tu Le, Hang Thanh Nguyen and Son Tran
This study aims to investigate whether the changes in gender composition of bank board affects Vietnamese bank stability efficiency.
Abstract
Purpose
This study aims to investigate whether the changes in gender composition of bank board affects Vietnamese bank stability efficiency.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Hung Quang Bui, Quyen Thi Bao Phan and Ha Thanh Nguyen
This study aims to examine the factors affecting accounting students’ adoption of artificial intelligence (AI) in Vietnam.
Abstract
Purpose
This study aims to examine the factors affecting accounting students’ adoption of artificial intelligence (AI) in Vietnam.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
The study findings suggest that universities should consider offering more AI-related subjects to improve students’ AI proficiency and capacity.
Originality/value
This study examines the determinants of AI adoption by accounting students in Vietnam, addressing a previously unexplored area in the literature.
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It Nguyen Van, Anna Kotaskova, Alberto Ferraris and Thanh Tiep Le
This study investigates the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Nguyen Thanh Dong, Cao Thi Mien Thuy, Nguyen Vinh Khuong and Anh Huu Tuan Le
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Practical implications
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.
Originality/value
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.
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Loan Thi Cam Bui, Maria Carvalho, Hai Thanh Pham, Tram Thi Bich Nguyen, An Thi Binh Duong and Huy Truong Quang
The research objective is rooted in the principle of providing new insights and a collective perspective regarded as Supply Chain Quality Management 4.0 (SCQM4.0), an integration…
Abstract
Purpose
The research objective is rooted in the principle of providing new insights and a collective perspective regarded as Supply Chain Quality Management 4.0 (SCQM4.0), an integration of all three concepts – Industrie 4.0, quality management and supply chain management.
Design/methodology/approach
A thorough review of historical developments and existing integration trends among Industrie 4.0, quality and supply chain approaches along with future research directions outlined in the main literature, was conducted. This work establishes a knowledge base on research topics, issues of integration and synergies with a concentration on the potential for deeper integration with supply chain operations.
Findings
This article not only introduced the term SCQM4.0 and proposed a definition for it, but also contributed a novel conceptual SCQM4.0 framework and evolutionary perspective through the SCQM4.0 maturation model. Stemming from the gaps, opportunities and benefits identified in the literature, the conceptual SCQM4.0 framework builds on the high potential of the SCQM4.0 constructs to achieve successful governance and implementation. Under the SCQM4.0 maturity framework, it provides a clear evolutionary path underpinned by the SCQM4.0 constructs.
Research limitations/implications
In the effort toward a successful SCQM4.0 implementation, the proposed SCQM4.0 maturity frameworks will be a “road map” for businesses to develop fully and actively in supply chain operations, bringing quality products and services for the company. Industry practitioners are encouraged to perform gap analysis and direct the implementation of the strategy to establish an excellent SCQM4.0.
Originality/value
This is one of the pioneering studies integrating all three concepts (Industrie 4.0, quality management and supply chain management), connecting the link and discovering more synergies to support the future development of more holistic management models. SCQM4.0 is expected to expand on the strengths, synergies and established relationships between technologies 4.0, quality and supply chain, contributing toward a pioneering and quality supply chain.
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Thi Hong Vinh Cao, Dae Seok Chai, Linh Phuong Nguyen, Hanh Thi Hien Nguyen, Caleb Seung-hyun Han and Shinhee Park
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…
Abstract
Purpose
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.
Design/methodology/approach
Data were collected from 653 employees from various types of organizations in Vietnam. Structural equation modeling was implemented to test the hypotheses.
Findings
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.
Originality/value
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.
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Inspired by the internationalisation paths to prosperity of small and medium-sized enterprises (SMEs), where narcissistic leaders are diligent about organisations but also pursue…
Abstract
Purpose
Inspired by the internationalisation paths to prosperity of small and medium-sized enterprises (SMEs), where narcissistic leaders are diligent about organisations but also pursue their dark goals, this study aims to concurrently examine two avenues for the internationalisation of narcissistic leaders in SMEs concerning the function of team organisational citizenship behaviours (OCB): corporate social irresponsibility (CSI) and digital business model innovation (BMI).
Design/methodology/approach
This study utilised a quantitative design emphasising mature theory research, and data was analysed using multiple regression analysis and Hayes' process model. The data for this study was collected via surveys from 270 SMEs in Vietnam.
Findings
The study showed that narcissistic Chief Executive Officers (CEOs) can penetrate the global market profoundly by utilising both the righteous path, which is based on the power of the times via BMI, and the unethical path, CSI. However, team devotion via OCB can mitigate the unethical conduct of narcissistic CEOs.
Practical implications
The study endeavoured to find a path to internationalisation for SMEs in emerging markets with high economic openness and increasingly close connections with international markets, via two strategies for SMEs to conquer the international market more successfully, and with utilising the foundations of CEO narcissism and team citizenship behaviour.
Originality/value
This study contributed to the theory of SME internationalisation by employing the resource-based view and upper-echelon theory, with the updated Uppsala model as its foundation.
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The purpose of the present study is to reveal the antecedents of the new green product success (NGPS) of small and medium-sized enterprises (SMEs) that manufacture in Türkiye with…
Abstract
Purpose
The purpose of the present study is to reveal the antecedents of the new green product success (NGPS) of small and medium-sized enterprises (SMEs) that manufacture in Türkiye with a middle-income economy. To this end, a research model for the serial mediating role of green human capital (GHC) and green adaptive ability (GAA) in the relationship between green mindfulness (GM) and NGPS was developed and tested. Determining the driving forces of NGPS is essential due to the contributions of SMEs manufacturing, especially in middle-income economies, such as Türkiye, to the national economy.
Design/methodology/approach
The present study used partial least squares structural equation modeling (PLS-SEM) to test the hypothesized relationships. The study hypotheses were tested in a sample of 396 manufacturing enterprises, qualified as SMEs in Türkiye with ISO 14001 certificates.
Findings
Empirical evidence indicates that GM, GHC and GAA act as significant antecedents of NGPS. Furthermore, empirical evidence demonstrates that GHC and GAA, in turn, mediate the relationship between GM and NGPS.
Research limitations/implications
Managers, especially in manufacturing SMEs, should be aware that they need to develop intangible resources to improve NGPS. Increased investment in GM results in higher levels of GHC and GAA, which collectively leads to improved NGPS.
Originality/value
The current literature has not previously explained the mechanism of the relationship between GM and NGPS. The originality of the present study, which discusses the relevant research gap, is to develop an integrated framework to investigate how GM impacts NGPS, specifically for SMEs, and to test it empirically.
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Lakshmi Devaraj, Thaarini S., Athish R.R. and Vallimanalan Ashokan
This study aims to provide a comprehensive overview of thin-film temperature sensors (TTS), focusing on the interplay between material properties and fabrication techniques. It…
Abstract
Purpose
This study aims to provide a comprehensive overview of thin-film temperature sensors (TTS), focusing on the interplay between material properties and fabrication techniques. It evaluates the current state of the art, addressing both low- and high-temperature sensors, and explores the potential applications across various fields. The study also identifies challenges and highlights emerging trends that may shape the future of this technology.
Design/methodology/approach
This study systematically examines existing literature on TTS, categorizing the materials and fabrication methods used. The study compares the performance metrics of different materials, addresses the challenges encountered in thin-film sensors and reviews the case studies to identify successful applications. Emerging trends and future directions are also analyzed.
Findings
This study finds that TTS are integral to various advanced technologies, particularly in high-performance and specialized applications. However, their development is constrained by challenges such as limited operational range, material degradation, fabrication complexities and long-term stability. The integration of nanostructured materials and the advancement of wireless, self-powered and multifunctional sensors are poised to drive significant advancements in this field.
Originality/value
This study offers a unique perspective by bridging the gap between material science and application engineering in TTS. By critically analyzing both established and emerging technologies, the study provides valuable insights into the current state of the field and proposes pathways for future innovation in terms of interdisciplinary approaches. The focus on emerging trends and multifunctional applications sets this review apart from existing literature.
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María Soledad Ramírez-Montoya, Fidel Casillas-Muñoz, Rasikh Tariq, Inés Álvarez-Icaza and May Portuguez-Castro
This remastered analysis focuses on the impact of entrepreneurial interventions in higher education institutions (HEI), particularly in social entrepreneurship. The study…
Abstract
Purpose
This remastered analysis focuses on the impact of entrepreneurial interventions in higher education institutions (HEI), particularly in social entrepreneurship. The study evaluated the effectiveness of such interventions through a pre-and post-test approach, examining various skill sets in students. The primary goal was to analyze the influence of entrepreneurial training programs on students' competencies in social entrepreneurship by analyzing changes in personal behavior, leadership, innovation, social value and management skills before and after the educational interventions.
Design/methodology/approach
The study employed a quasi-experimental design, analyzing pre-and post-test results in three distinct social entrepreneurship training experiences. The sample consisted of 304 participants, providing a comprehensive view of the impact of these interventions.
Findings
The main findings were: (1) Educational interventions in social entrepreneurship must emphasize strategies for self-awareness, emotional intelligence and personal development improvement. The analysis revealed significant improvements in these areas, indicating that targeted strategies in these domains are essential for enhancing the effectiveness of social entrepreneurship education. (2) The impact of educational interventions on these capabilities can be effectively evaluated using machine learning methods such as ordinary least squares (OLS) regression. This approach allows for the inclusion of variables such as gender, age or location, providing a comprehensive assessment of the interventions' impact. (3) The interventions were particularly effective in improving students' innovation and leadership competencies. The analysis demonstrated substantial enhancements in these areas, underscoring the success of the interventions in developing these critical skills. (4) The study highlighted the need for a more focused approach in future interventions, emphasizing the importance of management, social value and personal skills. Additionally, it pointed out the necessity of developing and utilizing appropriate tools to create and evaluate these interventions effectively.
Practical implications
The study provides insights into improving educational interventions in social entrepreneurship to better develop essential skills in students.
Originality/value
This research introduces a significant approach to educational interventions for educational communities and decision-makers by demonstrating the effectiveness of entrepreneurial training for competencies in innovation and leadership, which are crucial for societal and economic development.