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While the application of blockchain technology in the organic food supply chain has been increasingly recognized, the extant knowledge of how blockchain-driven traceability influences consumer perceptions and purchase intentions remains underexplored. Grounded in the stimulus-organism-response theory, this study aims to construct a moderated mediation model to examine blockchain-enabled traceability’s direct and indirect impacts on organic food purchase intention through perceived blockchain-related information transparency, considering the moderating role of blockchain-based trust.

A purposive sample of 5,326 Vietnamese consumers was surveyed using the PROCESS macro to test the proposed hypotheses.

The findings indicate that blockchain-enabled traceability significantly enhances perceived blockchain-related information transparency, which positively influences organic food purchase intention. Furthermore, blockchain-based trust was found to positively moderate both the direct effect of transparency on purchase intention and the indirect impact of traceability on purchase intention through transparency.

Practical and managerial insights for stakeholders in the organic food sector are also discussed.

These results contribute to the literature by extending the stimulus-organism-response model to the context of blockchain technology in supply chains and highlighting the critical role of trust in moderating the effectiveness of technological innovations.

This empirical study aims to investigate how employee responses to corporate social responsibility (CSR) (i.e. perception of and participation in CSR initiatives) can affect career adaptability in the Vietnamese service industry. Furthermore, the mediating mechanism of psychological capital (PsyCap) and the moderating role of moral identity are explored in this relationship.

The target population for this study includes employees working for service enterprises in which CSR practices are conducted, such as tourism, hospitality, retail, education and others in Vietnam. The data from 685 responses were analyzed for measurement model analysis and structural model analysis using SPSS, AMOS and SmartPLS.

The findings of this study reveal that CSR perception and CSR participation have significant positive effects on career adaptability through PsyCap. This study also confirms that the positive association between CSR perception and PsyCap is more pronounced among employees with a higher level of internalized moral identity and symbolic moral identity.

The collection of data involving multiple dimensions at once did not allow the study to accurately assess the effect of variables over time. Further studies that want to look closely at the impact of perception of and participation in CSR should collect data longitudinally and follow up the target sample over a period of time. Besides, moral identity is a context-dependent construct associated with various social and cultural institutions. Meanwhile, Western moral identity emphasizes individual-oriented morality; Eastern cultures consider a socially oriented person to be highly moral; therefore, this study’s findings might not be appropriate for Western culture. To enrich the existing CSR framework, future studies may attempt to unveil the intervening mechanism of other psychological factors, such as psychological safety, or explore the predictions for other career-related outcomes, such as career satisfaction in the CSR context. Finally, both CB-SEM and PLS-SEM methods can be combined to analyze complex models, especially high-order models.

By leveraging influence processes within the model, service managers can foster human resource development in the workplace by raising the active involvement of employees in CSR activities.

This research enriches the literature on CSR and employee-related outcomes by formulating a conceptual model focusing on employee responses to CSR as key antecedents. This study also contributes to the existing understanding of the CSR context by empirically investigating micro-level CSR in an emerging economy like Vietnam.

This study evaluates the impact of environmental innovation (EI) on the Sustainable Development Goals (SDGs) along with mediating role of green branding among the production oriented small and medium-sized enterprises (SMEs) based on the resource-based view (RBV) and ecological modernization theories.

The study compiled data through questionnaire-based survey and inspected via partial least square structural equation modelling (PLS-SEM) to find results.

The findings indicate that EI aligns positive significant association with SDGs among the production SMEs. The study also discovers that green branding mediates between EI and SDGs.

The results have interesting implications for policy and explicate the practitioners to apply the techniques of eco-organizational innovation, eco-product innovation and eco-process innovation to achieve SDGs.

Even, the topics of EI and SDGs have gained significant attention, but this is the first study in these domains.

This study aims to examine the relationship between audit partner tenure and earnings management of companies listed on Vietnamese stock exchanges.

This study uses a sample of 1,363 observations from 2016 to 2019. This study manually collects data on audit partner tenure. Using Datastream financial data, this study calculates abnormal accruals using the modified-Jones models (Jones, 1991; Dechow et al., 1995; Kothari et al., 2005), which are used as the proxy for earnings management. This study runs Ordinary Least Squares regressions to test this study’s hypothesis.

The results show that audit partner tenure is positively related to abnormal accruals. Cross-sectional analyses indicate that the relationship between audit partner tenure and abnormal accruals is more pronounced for firms that are audited by non-Big Four auditors and for firms that have chief executive officer-chairperson duality, suggesting that weak corporate governance is a channel for the established relationship. The evidence also shows that audit partner tenure is negatively associated with the magnitude of income-decreasing accruals but has no relationship with income-increasing accruals. This study’s findings are robust for several tests, including using the propensity score matching approach.

To the best of the authors’ knowledge, this study is the first to provide evidence of the relationship between audit partner tenure and earnings management in Vietnam.

This article aims to study the nonlinear effect of financial inclusion on tax revenue of 21 low financial development countries (LFDCs) and 22 high financial development countries (HFDCs) from 2004 to 2020.

The study calculates the world average financial development index (FD̅) for all countries using data from the IMF. The average FD of HFDCs is higher than (FD̅). On the other hand, the average FD of LFDCs is lower than (FD̅). Data of 21 LFDCs and 22 HFDCs cover the period 2004–2020. With the small sample problem, we applied the Bayesian method to examine the nonlinear effect of financial inclusion on the tax revenue of the two groups of countries.

Using the Bayesian method, the results show that financial inclusion negatively impacts tax revenue with an absolute probability of 100% in LFDCs and a lower probability of 92.45% in HFDCs. Additionally, the financial inclusion threshold at LFDCs is 18.90. Below this threshold, financial inclusion promotes tax revenue with a 100% probability. On the contrary, when financial inclusion exceeds the threshold, it will have a negative effect on tax revenue. Similarly, the financial inclusion threshold at HFDCs is 20.14, with a probability of 92.45%.

To the best of the authors’ knowledge, this is the first paper to examine the nonlinear impact of financial inclusion on tax revenue in high and low financial development countries.

This article sheds light on the missing links concerning the study of using integrated enabling technologies toward sustainable and circular agriculture supply chains by examining the available literature and proposing future research possibilities.

The relevant literature was researched through online databases such as Scopus, Web of Science, Academic Search Premier, Emerald, IEEE Xplore, Science Direct, World Scientific Net and Springer-Link Journals, covering a period from 1999 to 2020. A systematic literature review based on 75 papers analyzed the integration of the concepts of enabling technologies, sustainability, circular economy and supply chain performance in agriculture supply chains.

It was identified that enabling technologies and agriculture supply chains alone have been explored further than integrated enabling technologies, sustainability, circular economy, supply chain performance and agriculture supply chains. Enabling technologies and agriculture supply chains' main findings are: enabling technologies have been studied to improve food safety, food quality and traceability in agriculture supply chains. The main results regarding integrated enabling technologies, sustainability, circular economy, supply chain performance and agriculture supply chains are: Internet of Things and information communication technology play an important role in addressing food security, traceability and food quality, which help achieve sustainable development goals.

This review study provides 13 research questions to underpin future trends regarding integrated technologies' application in agriculture supply chains for circular and sustainable growth.

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 explore the determinants of green electronics purchase intention in Malaysia by extending existing knowledge on green consumer behavior and contributing to the field of sustainable consumption.

A quantitative research approach was adopted, with data collected from 250 Malaysian consumers. The proposed model was tested using partial least squares structural equation modeling to assess the relationships between various determinants and green purchase intention.

The results demonstrate that perceived consumer effectiveness, green advertising and monetary cost positively affect environmental attitudes, which subsequently influence green purchase intention. The study also identifies that brand image and information quality significantly enhance green brand trust (GBT), leading to stronger intentions to engage in green purchasing. Additionally, it finds that environmental knowledge and environmental concern shape perceived behavioral control, which further impacts green purchasing intention.

The study focuses on Malaysian consumers, which may limit the generalizability of the findings to other cultural contexts. Future research could expand the scope to include cross-cultural comparisons to validate the model in different settings.

By providing insights into the key factors driving consumers’ intention to purchase green electronics, the study offers valuable guidance for marketers and manufacturers to develop targeted strategies that promote sustainable consumption and capitalize on the growing demand for green products in Malaysia.

This study is unique in measuring the influence of green attitude, GBT and perceived behavioral control on green purchase intention specifically within the electronics sector, offering a novel contribution to the literature on sustainable consumer behavior.

Cham Muslims are both an ethnic and religious minority group. Although reports indicate a bleak situation regarding school attainment and success, little research has been conducted exclusively on the experiences of Cham Muslims in Vietnam’s educational system. This study aims to investigate the challenges and supports that Cham Muslims may encounter during their years in public education. Additionally, this study explores how Islamic elements are received in various educational settings.

Using qualitative methods and purposive sampling, semi-structured interviews were conducted with Cham Muslim students enrolled in two Vietnamese universities. The data were analyzed to address the research questions and were interpreted through the lens of Bourdieu’s concepts of field and capital, as well as Appadurai's (2004) notion of “capacity to aspire.”

The findings of this study suggest that Cham Muslim students may encounter unique challenges compared to other ethnic groups residing in mountainous regions. Various forms of support, both from the state and individuals, have been identified as facilitators of educational engagement. However, this study also highlights the challenges associated with Islamic practices in both pre-collegiate and university environments.

Given the exploratory nature of this study, the findings should be interpreted cautiously to avoid overgeneralization. While additional sources were consulted for substantiation, the small sample size limits the generalizability of the results. However, this study can serve as a foundation for future research investigating the experiences of Cham Muslims in Vietnamese education institutions. Larger-scale studies conducted in multiple locations would contribute to the literature on ethnic and religious minorities, which often requires in-depth analysis using various theoretical approaches.

This study is among the pioneering efforts to investigate Cham Muslims’ educational experiences in Vietnam, which has the potential to contribute to both the ethnic and religious minority studies.