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1 – 10 of 27Ky Nam Nguyen, Quang Anh Phan and Ngoc Minh Nguyen
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Le-Nguyen Duc Chinh and Martin Hayden
Vietnam is firmly committed to attaining the Sustainable Development Goals articulated in the United Nations 2030 Sustainable Development Agenda. Goal 4 concerns quality…
Abstract
Vietnam is firmly committed to attaining the Sustainable Development Goals articulated in the United Nations 2030 Sustainable Development Agenda. Goal 4 concerns quality education, and target 4.3 refers to ensuring access by all men and women to quality and affordable technical, vocational and tertiary education, including university education. In 2017, the Prime Minister issued a directive that included five actions to be taken by Vietnam’s Ministry of Education and Training to achieve target 4.3 in the context of the higher education sector. This chapter provides an opportunity to review some challenges the Ministry faces in implementing the five actions specified.
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Building information modeling (BIM) is a popular technology in modern construction, but its implementation faces numerous difficulties, which are known as problematic issues of…
Abstract
Purpose
Building information modeling (BIM) is a popular technology in modern construction, but its implementation faces numerous difficulties, which are known as problematic issues of BIM implementation (PIBIs). This study aims to identify and analyze PIBIs based on the perceptions of practitioners in Vietnamese BIM-implemented construction contractors and similar BIM adoption-level countries.
Design/methodology/approach
The research is conducted in three stages. After a comprehensive literature review, PIBIs are identified and ranked based on the Delphi method and questionnaire survey. Next, interpretive structural modeling (ISM) is used to provide a hierarchy of system PIBIs. Finally, the driving and dependence power of PIBIs are determined using Fuzzy-Matrice d'Impacts Croisés-Multiplication Appliquée à un Classement (MICMAC) analysis.
Findings
This study evaluates 32 PIBIs for small and medium contractors (SMCs) and 28 PIBIs for large contractors (LCs) in Vietnam. This study also develops a systematic framework for contextual relationships and analyzes the relationships among PIBIs using ISM-Fuzzy MICMAC analysis. The results show that different standards or techniques, modeling software limitations and information management significantly impacted LCs, while a lack of senior leadership support and incompatible software affected SMCs, causing other PIBIs.
Originality/value
This study is among the first attempts to investigate the problematic issues emerging during the BIM implementation process at the organizational level in Vietnam as well as other developing countries. The study results could be considered valuable references for BIM practitioners. Furthermore, this knowledge can enable contractors to avoid problems while adopting BIM, thereby increasing their ability to implement BIM successfully and using critical resources more efficiently.
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Khanh D.P. Tran, Thuy Vo T.N. and Tram Thai N.B.
The purpose of this paper is to find out how absorptive capacity (AC), leadership capacity (LC) and government support (GS) affect small and medium enterprises (SMEs) innovation…
Abstract
Purpose
The purpose of this paper is to find out how absorptive capacity (AC), leadership capacity (LC) and government support (GS) affect small and medium enterprises (SMEs) innovation (product innovation [PDI], process innovation [PCI] and distribution channel innovation [DCI]), taking into consideration the role of innovation (PDI, PCI and DCI) on competitive advantage and SMEs performance and the moderating role of customer orientation (CO).
Design/methodology/approach
This study gives a theoretical model tested using structural equation modeling. The information used to test the hypotheses came from interviews with the top managers of Vietnam’s SMEs. The 633 survey respondents from the southern part of Vietnam were chosen for the study. The goal of the 47-item questionnaire is to look at how all variables relate to each other.
Findings
The results show that a firm’s LC has the most significant impact on innovation, followed by its AC and GS. According to the study, DCI does not lead to competitive advantage but improves SMEs’ performance. In addition, the study’s findings indicate that CO moderates the relationship between PDI – SMEs performance and DCI – SMEs performance.
Research limitations/implications
The classification of only three types of innovation (PDI, PCI and DCI) restricted the applicability of the research to other kinds of innovation in SMEs. Second, only AC, LC and GS are identified in this study as external factors that influence business innovation. In this study, the authors have not studied different business industries; the authors recommend that the research in the back on SMEs should investigate their classification into distinct industry groups, including agricultural, forestry and marine products; industry and construction; and commerce and services.
Practical implications
This study shows the importance of innovation senior management for innovation in SMEs. This study found that innovation, especially continuous innovation, increased competitive advantage and SMEs performance. Companies that wish to innovate must have access to external resources and support. Moreover, enterprises must comprehend their consumers’ wants to achieve innovation and better SMEs’ performance.
Social implications
This research significantly contributes to enterprise innovation and operational efficiency for the sustainable development of SMEs in Vietnam. It is expected to enhance employment opportunities, maintain social stability and expand Vietnam’s gross domestic product.
Originality/value
This study contributes to the growing knowledge of the indirect and direct effects, the mediating function of innovation (PDI, PCI and DCI) on competitive advantage and SMEs performance and the moderating effect of CO.
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A learning-focused culture promotes creativity, innovativeness and the acquisition of novel insights and competencies. The study aims to explore the relationship between human…
Abstract
Purpose
A learning-focused culture promotes creativity, innovativeness and the acquisition of novel insights and competencies. The study aims to explore the relationship between human resource development (HRD) practice and employee competencies using organizational learning culture as a mediating variable.
Design/methodology/approach
Data were collected from 828 employees of 37 health care institutions comprising 24 (internationally-owned) and 13 (indigenously-owned). Construct reliability and validity was established through a confirmatory factor analysis. The proposed model and hypotheses were evaluated using structural equation modeling.
Findings
Data supported the hypothesized relationships. The results show that training and development and employee competencies were significantly related. Career development and employee competencies were significantly related. Organizational learning culture mediates the relationship between training and development and employee competencies. However, organizational learning culture did not mediate the relationship between career development and employee competencies.
Research limitations/implications
The generalizability of the findings will be constrained due to the research’s health care focus and cross-sectional data.
Practical implications
The study’s findings will serve as valuable pointers to policy makers and stakeholders of health care institutions in developing system-level capacities that promote continuous learning and adaptive learning cultures to ensure sustainability and competitive advantage.
Originality/value
By evidencing empirically that organizational learning culture mediates the relationship between HRD practices and employee competencies the study extends the literature.
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Doaa Abdel Rehim Mohamed Aly, Arshad Hasan, Bolanle Obioru and Franklin Nakpodia
This study aims to investigate the influence of corporate governance (CG) on environmental disclosure (ED) practices within UK and US firms, addressing the contemporary challenges…
Abstract
Purpose
This study aims to investigate the influence of corporate governance (CG) on environmental disclosure (ED) practices within UK and US firms, addressing the contemporary challenges confronting firms in both contexts.
Design/methodology/approach
Using the dynamic panel regression framework of system generalised method of moment (GMM), this study analyses a sample comprising 121 FTSE and 200 S&P firms from 2010 to 2020.
Findings
The findings emphasise the dynamic nature of ED practices among UK and US firms, demonstrating their propensity to swiftly adjust to desired levels whenever deviations occur. Besides, this study identifies board independence and the frequency of board meetings as significant determinants of ED for UK firms. In contrast, for US firms, board independence and audit committee independence are found to be significant determinants of ED.
Research limitations/implications
The research highlights the fundamental role played by CG in shaping how firms in the UK and the US navigate agency problems and respond to diverse stakeholder demands through ED in their annual reports. This study advocates for the promotion of robust governance systems that concurrently serve the purposes of accountability and monitoring to bridge the information expectation gap between firms and stakeholders. The findings reinforce the necessity for regulatory initiatives involving policy formulation and corporate oversight to enhance private sector awareness regarding environmental reporting practices.
Originality/value
This study contributes to the scarce literature on the impact of board and audit committee characteristics on ED practices in the UK and US contexts. In addition, by using the system GMM estimation technique, this study provides robust and updated evidence that addresses the weaknesses inherent in previous studies.
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Misbah Javid, Khurram Ejaz Chandia and Qamar Uz Zaman Malik
This study aims to investigate the impact of liquidity creation (LC) on the profitability and stability of banks while considering the moderating role of corruption.
Abstract
Purpose
This study aims to investigate the impact of liquidity creation (LC) on the profitability and stability of banks while considering the moderating role of corruption.
Design/methodology/approach
Panel data from 23 conventional banks and five Islamic banks in Pakistan spanning from 2008 to 2021 were used for analysis. The study used fixed effect and random effect models, along with the generalized method of moments estimation to ensure robustness of the results.
Findings
The study reveals a negative relationship between LC and banking profitability, but a positive association with banking stability. Additionally, corruption is found to play a moderating role in the relationship between LC, profitability and stability in the banking sector of Pakistan.
Research limitations/implications
The findings have practical implications for bank managers and investors, emphasizing the negative relationship between LC and profitability in Pakistan. Moreover, the study highlights the significant impact of corruption on bank performance, which can guide policymakers in formulating strategies to strengthen the banking sector and prevent financial turmoil in the future.
Originality/value
This study makes a significant contribution to the existing literature by examining the moderating role of corruption in the relationship between LC, profitability and stability in both conventional and Islamic banks.
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Amer Jazairy, Mazen Brho, Ila Manuj and Thomas J. Goldsby
Despite the proliferation of cyberthreats upon the supply chain (SC) at large, knowledge on SC cybersecurity is scarce and predominantly conceptual or descriptive. Addressing this…
Abstract
Purpose
Despite the proliferation of cyberthreats upon the supply chain (SC) at large, knowledge on SC cybersecurity is scarce and predominantly conceptual or descriptive. Addressing this gap, this research examines the effect of SC cyber risk management strategies on integration decisions for cybersecurity (with suppliers, customers, and internally) to enhance the SC’s cyber resilience and robustness.
Design/methodology/approach
A research model grounded in the supply chain risk management (SCRM) literature, with roots in the Dynamic Capabilities View and the Relational View, was developed. Survey responses of 388 SC managers at US manufacturers were obtained to test the model.
Findings
An impact of SC cyber risk management strategies on internal cyber integration was detected, which in turn impacted external cyber integration with both suppliers and customers. Further, a positive effect of internal and customer cyber integration on both cyber resilience and robustness was found, while cyber integration with suppliers impacted neither.
Practical implications
Industry practitioners may adapt certain risk management and integration strategies to enhance the cybersecurity posture of their SCs.
Originality/value
This research bridges between the established domain of SCRM and the emergent field of SC cybersecurity by forming and testing novel relationships between SCRM-rooted constructs tailored to an SC cyber risks context.
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Juan Carlos García-Piña Rosete and Rafael Hernandez Barros
The purpose of this research is to highlight the imperative need for an internationally accepted standard for sustainability accounting reporting, not exclusive to the analyzed…
Abstract
Purpose
The purpose of this research is to highlight the imperative need for an internationally accepted standard for sustainability accounting reporting, not exclusive to the analyzed sector but across all industries.
Design/methodology/approach
This paper uses an enhanced analysis of existing empirical literature on accounting reporting for sustainability efforts in corporate practices. The study uses two statistical techniques: multiple linear regression analysis and structural equations modeling, focusing on a sample drawn from the Newsweek Green Rankings within the automobile industry. Specifically, the analysis is conducted on data spanning from 2014 to 2016, covering three years and comprises 25 corporations from the Global Fortune 500 list.
Findings
The empirical analysis reveals a significant gap in sustainable reporting practices, highlighting the challenges of nonstandardized managerial accounting across the globe. This research portrays key benefits including enhanced data accessibility and the adoption of sustainable practices across industries. Furthermore, assisting in academic research.
Research limitations/implications
The study addresses challenges in researching sustainability constraints across various dimensions. The obtained empirical data could inform stakeholders, including accounting setters and managers in the automobile industry, about the pressing need to set uniform sustainability constraints comprehensively and to implement global reporting standards to foster transparency and accountability.
Practical implications
The sustainability accounting setters, such as Sustainability Accounting Standards Board and International Financial Reporting Standards Foundation, face the challenge of adopting globally accepted accounting standards for sustainability reporting. The statistical evidence correlates sustainable variables with three profitability margins (earnings before interest and taxes, earnings before interest taxes, depreciation and amortization and pretax), providing empirical proof of the degree of correlation among them.
Social implications
This paper aims to collaborate with the Meditari Accountancy Research Journal in bridging the gap in international standards for sustainability accounting reporting. It emphasizes the global significance of achieving a standardized approach to reporting for sustainability and its potential positive impact on corporations, governments, academic research teams and society.
Originality/value
Diverse societal stakeholders have advocated for the implementation of a more sustainable world. Currently, there is no international agreement on how to report for sustainability efforts. This paper evidences this gap, which if persistent would not allow for an accurate evaluation of progress and fulfillment of goals, causing a subpar performance without standard measures.
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Laura Temmerman and Carina Veeckman
This paper aims to describe a case study of a formative study for the development of a social marketing campaign for increased biowaste sorting. In following the social marketing…
Abstract
Purpose
This paper aims to describe a case study of a formative study for the development of a social marketing campaign for increased biowaste sorting. In following the social marketing principles, it provides insights for practitioners willing to implement behaviour change interventions.
Design/methodology/approach
The case study describes the scoping review, expert interviews, online survey and focus groups, which were integrated to comprehend the specificities of biowaste sorting in the South Suburbs of Athens. This mixed-method research design enabled a comprehensive understanding of biowaste sorting practices that would not have been attainable through a single method.
Findings
This study found that the “descriptive norm” and “perceived controllability” significantly influenced biowaste sorting. Differential challenges of at-home and out-of-home sorting were also identified. The demand for more information was also highlighted. The tailored intervention comprises of a mix of behavioural modelling, persuasive communication, education and enablement.
Originality/value
By concretely showcasing how the integration of multiple research methods through the application of social marketing principles can guide the design of a tailored behaviour change intervention, this paper offers an outline for informed decision-making and strategic planning in the realm of (environmental) behaviour change.
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