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Although there are many efforts within organisations to improve the financial performance of business processes, the results of studies on the impact of internal factors on the financial performance of business processes in an organisation are inconsistent, even contradictory. Therefore, this paper aims to examine the extent and trends of the impact of factors inside companies on the financial performance of business processes and discover lessons learned to improve the financial performance of business processes.

This analysis was done through a quantitative study of listed companies in Vietnam. Pooled OLS regression, REM, FEM and robust regression were performed on 566 companies.

The results provide four main findings. First, firm size and operational efficiency strongly correlate with financial performance. Second, financial leverage has a negative, significant connection with financial performance. Third, net working capital has a positive and meaningful relationship with EPS and a negative association with ROE. Fourth, liquidity does not have any significant association with financial performance.

This study only restricts the internal factors affecting the financial performance of business processes without mentioning the external factors. Furthermore, this study is limited to one emerging country and has not been compared with companies in different countries.

The findings of this study may help inform users inside and outside the organisation to understand the factors that affect the financial performance of business processes. As a result, information users will focus more on aspects that can improve their financial performance to make informed decisions.

This study has many differences compared to previous studies. First, it focuses on the internal factors affecting the financial performance of business processes in non-financial listed companies in Vietnam, which has an emerging economy. First, it focuses on the internal factors affecting the financial performance of business processes in non-financial listed companies in Vietnam, which has an emerging economy. Second, this study analyses data in companies' financial statements for the ten years from 2012 to 2021, when the Vietnamese economy, in particular, and the world economy experienced many fluctuations due to the impact of the post-financial crisis 2007–2008 and the COVID-19 pandemic. Third, this study provides empirical evidence to support RBV, RDT theories and the trade-off theory of capital structure.

The aim of this study is to investigate how corporate social responsibility (CSR) contributes to organizational citizenship behavior for the environment (OCBE) among employees in hotel industry. Corporate green brand should be built not only from the provision of green products or services but also from green behavior among employees in their daily activities. This study also seeks the understanding of the moderating effects of corporate entrepreneurship (CE) and employees’ attachment styles on the relationship between CSR and OCBE.

The data for testing the study model were harvested from respondents in the hotel industry in Vietnam business context.

The research results unveiled the positive effect of CSR on OCBE and the roles of CE and employee attachment styles in moderating this effect.

Hospitality organizations should integrate CSR initiatives into their sustainable strategy to shape employee OCBE. Entrepreneurial values should also be cultivated among employees to drive them to further respond to CSR initiatives and engage in OCBE.

This study expands CSR and green research streams by identifying the effect of CSR on OCBE among hotel employees as well as moderation mechanisms of CE and employee attachment styles for such an effect.

The purpose of this paper is to increase knowledge of the key drivers, and challenges, of the internationalization of Higher Education (HE), especially in the transitioning economy of Vietnam.

An exploratory qualitative research design used semi-structured interviews. Nine senior institutional leaders from five Vietnamese universities were interviewed. Thematic analysis, informed by the literature, was undertaken on English-translated transcripts.

The findings shared senior HE leader perspectives on how internationalization of HE in Vietnam was being conceptualized and operationalized, as well as insights as to how these processes might be improved. Further research to monitor the success of internationalization processes in Vietnam, and beyond, is recommended.

This was an exploratory qualitative study including nine interviews with senior HE leaders from Vietnamese Universities. Exploratory findings only are shared.

No previous studies exploring internationalization of HE in Vietnam have been located. Vietnam is a nation in economic transition from a state-based to market-driven economy, and is different culturally, economically and socially, to its Asian neighbors. Internationalizing HE is considered essential to the global integration and development of Vietnam.

This paper aims to provide an overall picture of Vietnamese international student mobility which remains silent in Vietnamese international education and migration research.

This paper traces the evolvement of Vietnamese student outflows in a historical approach by analyzing official documents published by governmental agencies, public media and international education and migration literatures.

While the early Vietnamese student movements from the early 20th century to the 1986 Open Door period were mostly shaped by political purposes, the current trend is influenced by social and political transformations in Vietnam and host countries and by changes in the practices of higher education internationalization policies in host countries. It also argues that the present movement of Vietnamese students, which is seen as the government's strategic approach to improve the quality of the existing workforce for their industrialization process by 2020, becomes politicized as human capital is recognized as the focal force for the country's development and global integration.

By analyzing the factors behind Vietnamese international student mobility, the paper hopes to contribute an understanding of the international student movements and professional migration in Vietnam which are still under‐researched.

This study aims to assess the factors that impact the adoption of artificial intelligence (AI) in the human resource (HR) recruitment procedure in Vietnam’s medium-sized firms.

Through a quantitative approach, this paper collected data of 297 hiring managers, HR directors and top-level executives from Vietnam’s medium-sized firms with a structured questionnaire. The partial least squares structural equation model was used to analyze the data and evaluate the hypothesis model (on platform Smart PLS 3.0).

The results show that in Vietnam’s medium-sized companies, both perceived benefits and perceived sacrifices directly impact on perceived value, which leads to organizations’ adoption of AI. HR readiness also has a moderating effect between perceived value and AI adoption.

Future research can compare AI adoption between large and medium companies, as well as other criteria in Asian countries. Other organizational constructs can be considered moderators between perceived value and AI adoption.

This study offers a context-specific understanding of the practice of using AI to acquire talent in Vietnam. Both of AI technology’s perceived benefits and perceived sacrifices directly impact its perceived value, therefore indirectly impacting its adoption. In this study, HR readiness serves as an inhibitor to adoption. Some essential managerial implications are suggested.

This study provides valuable insights into applying AI to Vietnam’s medium-sized companies, especially in the recruitment process. It adds to a substantial body of work on applying AI to HR management.

The purpose of this paper is to investigate the effect of monetary loosening on corporate investment in an emerging market.

The paper begins this study by using a dynamic model to investigate the effect of monetary loosening on corporate investment. This paper uses money supply growth as a proxy for monetary loosening, as the State Bank of Vietnam relies mainly on a quantity-based policy. Next, this paper continues to analyze whether cash holdings are able to mitigate this effect. Finally, this paper examines the effect of monetary loosening on investment smoothing and the mitigating role of cash holding. The research sample includes 4,868 from 617 firms. This paper uses different regression techniques (i.e. pooled ordinary least squares clustered by firm, fixed effects, random effects and system generalized method of moments).

The research findings show that money supply growth is positively related to both corporate investment and investment smoothing. The effect of monetary loosening on corporate investment is mitigated by corporate cash holding. Moreover, this paper finds that the mitigating effect of cash holdings is stronger for financially constrained firms and non-state-owned enterprises.

Prior studies only focus on corporate investment under-tightening monetary policy; however, there is no research on firm investment under monetary loosening in an emerging market.

This study aims to examine the implementation of International Financial Reporting Standards (IFRS) in Saudi Arabia. It investigates how the adoption of IFRS has affected four critical areas in the financial statements of publicly listed companies: profit and loss statement, balance sheet, cash flow statement and retained equity statement in Saudi Arabia. The paper also explores the essential factors/drivers that influence the adoption of IFRS and its implication in Saudi Arabia.

Data was obtained from Saudi Stock Exchange (Tadawul) listed companies from eleven industries in Saudi Arabia. This cross-sectional study analyses critical financial data across eleven distinctive industries. To identify the impact of adopting IFRS, the researchers use a paired t-test to evaluate seven key elements of financial statements underlying the critical areas: non-current asset, current asset, total assets, shareholders equity, non-current liability, current liability and total liability. The sample captures cross-sectional data from well-developed global industries in Saudi Arabia, pre- and post-implementation of IFRS. Thus, the analysis of the sample data gives a representative picture of the population of the Saudi Arabian industry.

The results reveal significant differences between GAAP and IFRS reporting standards in the measurement, recognition and classification of non-current assets and liabilities. The differences are expressed in the variance between the GAAP and IFRS. Specifically, the differences between GAAP and IFRS demonstrated by the t-value are significant and reliable (respectively, 5.3 and 4.1). Additionally, the t-value is validated by the p-value, which in both was significant.

The outcomes of this research will benefit accounting information users, practitioners, researchers and regulators. Since Saudi Arabia’s policymakers have mandated the full adoption of IFRS in financial reporting, the study contributes to the adoption of IFRS practices throughout the Saudi industry. Adopting full IFRS standards requires widespread IFRS expertise to cope with the transition.

This study advances research into the perennial issues associated with changes in reporting towards IFRS standards, especially in Saudi Arabia. The contribution to theory and practice enters new and fruitful areas.

The paper aims to sketch out the scenario of money laundering (ML) in Vietnam and the harm ML may cause to the country.

This paper first, based on the general concept of ML, scrutinizes actual and potential ML in Vietnam as well as ML threat to Vietnam. The typical cases of predicate offences, which were associated with ML activity, will be provided to illustrate the fact. Then a brief of Vietnam's response to ML will be examined.

ML has actually occurred since early in Vietnam. The potential for ML in Vietnam is substantial and poses growing harm to Vietnam in both the respects of economy and security. Although Vietnam has the primary legal framework of AML and set out AML countermeasures, the implementation has been hindered by several factors.

This paper would attract the attention of people who are concerned about ML in Vietnam.

Whilst research on corporate social responsibility (CSR) is reaching new territories, the extent to which such literature manifests itself in developing countries is yet to be fully understood. To that end, this study aims to investigate the understanding, evolution and practice of CSR in Vietnam.

A systematic review of the current literature in the recent past (2000–2020) has been embraced in this research. By analysing a total of 143 articles, the authors demonstrate that there has been visible growth in published articles related to CSR in Vietnam over the past 21 years.

The authors demonstrate that CSR research in Vietnam has significantly grown in the recent past. The results highlight the in-depth distribution of publications by year, journal, industry, nature and focus of CSR research in the country.

This study is not only the first to provide an enhanced overview of the current state of CSR knowledge in the country but also sets out directions within the CSR research agenda related to Vietnam and potentially other emerging and developing countries.

The study applied the Unified Theory of Technology Acceptance and Use Theory 2 (UTAUT2) to predict blended learning acceptance by students in universities in Zimbabwe. Blended learning is a heterogeneous mode of teaching and learning that combines face-to-face (F2F) and online modes. Owing to advances in technology, and recently, the advent of pandemics, such as COVID-19, the need for multimodal teaching approaches, such as blended learning, to enhance access to education in universities has become very important.

A quantitative approach that used a structured questionnaire for data collection from a sample of 432 postgraduate students was used. Data validation was done using confirmatory factor analysis (CFA). The structural equation modelling technique was used for data analysis.

Results showed that out of the seven factors of the UTAUT2, the factors such as performance expectancy, effort expectancy, social influences, facilitating conditions and hedonic motivation significantly and positively influenced the behavioural intentions of students in universities to accept blended learning. On the other hand, habit and price value did not significantly influence university students' behavioural intentions to accept the bended learning mode. It was further shown in the study that behavioural intentions significantly influenced the acceptance of blended learning by university students. In light of the above results, it was concluded that the UTAUT2 could be used to predict the acceptance of blended learning by university students.

The main study limitation was that it was only carried out at universities that had information and communication technology (ICT) infrastructure challenges owing to the fact that the economic situation in Zimbabwe is depressed. Limited ICT infrastructure in the universities might have had some impact on the nature of behavioural intentions of students to accept blended learning as a learning mode. Further research could be carried out in countries with better economies that are able to fund ICT infrastructures of their universities and to establish whether the results of the current study could either be confirmed, disconfirmed or enriched.

The paper suggests that universities need to increase investment in ICT infrastructure as well as in capacitating students with the necessary ICT skills for the effective use of institutional ICT when learning using the blended learning mode. Without adequate and appropriate ICT infrastructure as well as necessary ICT skills, students may develop low motivation levels and negative attitudes towards blended learning, which may eventually may affect their acceptance of the learning mode.

There is no known study that has been conducted using the UTAUT2 to establish antecedents of behavioural intentions of students to accept blended learning in the context of Zimbabwean universities. This study therefore opens new ground on factors influencing the acceptance of blended learning in the context of Zimbabwean universities. Also, the results showed that habit and price value do not significantly contribute to the behavioural intentions of university students to accept blended learning, which is not consistent with findings of past studies. This inconsistency opens new opportunities for further studies on the conditions under which these two factors can be used to significantly contribute to the development of behavioural intentions of students to accept blended learning.

The purpose of this paper is to challenge the influence of organisational culture types on leadership behaviour and job satisfaction. The theory of culture was divided into four characteristics, namely, clan, hierarchy, adhocracy and market.

A purposive questionnaire was adapted to collect surveys from 294 working people in several sector organisations in Vietnam. The questionnaire included two main parts. The first part comprising demographic questions. The second part included three constituted scales to evaluate organisational culture types, leadership behaviour and job satisfaction. Correlation and linear regression analysis were adapted to use to challenge connections among variables.

Hierarchy culture negatively connected to relationship-oriented leadership behaviour. Adhocracy culture positively affected job satisfaction. Clan and market cultures insignificantly predicted leadership style and job satisfaction.

The research is structured in 294 working people in various Vietnamese sector organisations. This small sample is unlikely to represent the popularity of the findings. Further research should collect samples in more organisations and industries in Vietnam to improve the efficiency of the results. The research findings may support leaders and superiors to choose a proper organisational culture that will reduce employee dissatisfaction.

The research is conducive to the studies on organisational culture, especially the association between leadership behaviour and job satisfaction in Vietnamese sector organisations