Hung Quang Bui, Tu Thanh Hoai, Hoa Anh Tran and Nguyen Phong Nguyen
Based on the contingency theory and resource-based view, this study develops and tests a moderated mediation model explaining the performance implications of the interaction…
Abstract
Purpose
Based on the contingency theory and resource-based view, this study develops and tests a moderated mediation model explaining the performance implications of the interaction between the accountants’ participation in strategic decision-making (APAR) and accounting capacity (ACAP) in promoting the use of management accounting systems (MAS) toward enhancing firm performance.
Design/methodology/approach
Using partial least squares structural equation modeling, the authors tested the proposed model and its hypotheses with survey data from 340 large Vietnamese firms.
Findings
The results indicate that (1) MAS act as the full mediator in the positive relationship between APAR and firm performance, and (2) ACAP positively moderates the effect of APAR on the use of MAS.
Originality/value
This study bridges the gap between accounting and strategic management literature by elucidating the mechanism by which the involvement of accountants in strategic issues improves the use of MAS toward enhancing firm performance and increases the current understanding of ACAP as a boundary condition for this mechanism.
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Huu Minh Nguyen, Thi Hong Tran and Thi Thanh Loan Tran
“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s…
Abstract
“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s participation and achievements in scientific research is considered a great and important resource for industrialization and modernization. Even so, are there gender differences in scientific achievement in the social science research institutes in Vietnam? What factors influence the scientific achievement of female social researchers? The answers will be based on data from a 2017 survey with a sample of 756 researchers, of which 77.6% were female. The survey was conducted by the Vietnam Academy of Social Sciences, a leading, ministry-level national center for the social sciences in Vietnam. This chapter analyzed the scientific achievements of researchers through their position as principal investigators of research projects and their publications, and factors that may impact this. Bivariate and multivariate analyses of factors that may affect the scientific achievement of researchers found that gender differences in academic achievement in the social sciences in Vietnam was still prevalent. Female researchers’ scientific achievements were lower than those of their male counterparts. The contribution to science of Vietnamese female researchers was limited by many different factors; the most important were the academic rank of the researchers and gender stereotype that considered housework the responsibility of women.
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Ha Phan Ai Nguyen, Yen Hoang Cu, Pensri Watchalayann and Nantika Soonthornchaikul
The consumption of rice that contains high levels of inorganic arsenic may cause human health risk. This study aims to determine As species concentrations, particularly iAs, in…
Abstract
Purpose
The consumption of rice that contains high levels of inorganic arsenic may cause human health risk. This study aims to determine As species concentrations, particularly iAs, in raw rice in Ho Chi Minh (HCM) City and its health risks.
Design/methodology/approach
A total of 60 polished raw composite samples of rice were purchased from traditional markets and supermarkets in HCM City. All samples were analyzed by HPLC-ICPMS for As species determination.
Findings
Mean concentrations of inorganic arsenic in all samples, which were purchased from supermarket and traditional market, were 88.8 µg/kg and 80.6 µg/kg, respectively. Overall, inorganic arsenic level was 84.7 µg/kg and contributed the highest proportion of arsenic species in rice with 67.7%. The proportion profiles for arsenic species were: As (III) (60 %); dimethylarsinic acid (32.2 %); As (V) (7.7 %) and methylarsonic acid (0.1 %). Inorganic arsenic level in raw rice was below the recommendation of World Health Organization. Using the benchmark dose recommended by the Joint FAO/WHO Expert Committee on Food Additives (JECFA), all exposure doses were lower than BMDL05. However, as the doses ranged from 3.0 to 8.6 of Margin of Exposure (MOE), the health risk of iAs from rice consumption remains public health concern.
Originality/value
The study results report on the surveillance data of the presence of inorganic arsenic in raw rice products, which are available in the supermarkets and traditional markets, and its health risk to consumers in a metropolitan city in Vietnam.
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This paper focuses on dry port as a key notion in port-hinterland development. We first discuss the concept of dry port by reviewing existing literature. Then, we explore the…
Abstract
This paper focuses on dry port as a key notion in port-hinterland development. We first discuss the concept of dry port by reviewing existing literature. Then, we explore the reasons behind the emergence and development of inland node systems in different geographical, economic and institutional contexts. Next, the paper presents a classification of dry ports based on a multitude of factors and dimensions and the respective benefits to different parties. The study then focuses on the specific characteristics of dry ports and associated transport networks in developing countries.
In the last part, we present a case study on the dry port system in Vietnam by reviewing the seaport and inland transport system and analyzing the current status of inland terminals in Vietnam. To conclude, a SWOT analysis is presented with regard to the development of the dry port network in Vietnam, followed by recommendations for policy makers.
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Duy Nguyen Luc Ha and Anh Tu Nguyen
Focusing on the growth of artificial intelligence (AI) in education, this research reveals that AI can create and improve English language assessments for learners in order to…
Abstract
Purpose
Focusing on the growth of artificial intelligence (AI) in education, this research reveals that AI can create and improve English language assessments for learners in order to optimize and enhance test questions as a bilateral tool in the traditional way for English Language Teaching (ELT) is possible.
Design/methodology/approach
The research adopted a qualitative methodology by conducting semi-structured interviews with a varied range of language institutes’ lecturers, revealing new beneficial effects of AI on test time, content and human variables.
Findings
Several interviewees agreed that AI should be used in ELT exam creations because of its overt advantages in making test items automatically, adaptive testing, enhanced feedback mechanisms and quality assurance and innovative formats. Simultaneously, some disadvantages are recorded, including complexity and nuance of language, technical limitations, ethical and bias concerns and human oversight and validation.
Research limitations/implications
The study was also limited by the time frame of the research, which may not have fully captured the complex dynamics between the different actors, such as using AI in preparing questions for reading tasks such as automatic creation of pre-reading questions as well as possible answers.
Originality/value
For future studies, as AI-generated material is becoming more ubiquitous, from music to artwork, it presents crucial legal problems regarding who owns the rights to the work or construct ELT exams. It has also become the next problem that the writers should concentrate on.
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Mui Kuen Yuen, Thanh Ngo, Tu D.Q. Le and Tin H. Ho
This study investigated the impacts of the environment, social and governance (ESG) and its components on global bank profitability considering the COVID-19 outbreak.
Abstract
Purpose
This study investigated the impacts of the environment, social and governance (ESG) and its components on global bank profitability considering the COVID-19 outbreak.
Design/methodology/approach
This study used a system generalized method of moments (GMM) proposed by Arellano and Bover (1995) to investigate the relationship between ESG and bank profitability using an unbalanced sample of 487 banks from 51 countries from 2006 to 2021.
Findings
The findings generally found that ESG activities may reduce bank profitability, thus supporting the trade-off hypothesis that adopting ESG standards could increase bank costs while lowering profitability. In addition, there is a U-shaped relationship between ESG and bank profitability, suggesting that ESG activities can help improve bank performance in the long term. Such an effect is the first time observed in the global banking sector. This study’s results are robust across different models and settings (e.g., developed vs. developing countries, different levels of profitability, and samples with vs without US banks).
Practical implications
This study provides empirical evidence to support many countries' sustainable development policies. It also provides empirical incentives for bank managers to be more ESG-oriented.
Originality/value
This study provides a better understanding of the roles of ESG activity and its components in the global banking system, considering the recent crises.
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Phan N. Duy, Lee Chapman, Miles Tight, Phan N. Linh and Le V. Thuong
Flooding is an emerging problem in Ho Chi Minh City (HCMC), Vietnam, and is fast becoming a major barrier to its ongoing development. While flooding is presently of nuisance…
Abstract
Purpose
Flooding is an emerging problem in Ho Chi Minh City (HCMC), Vietnam, and is fast becoming a major barrier to its ongoing development. While flooding is presently of nuisance value, there is a growing concern that a combination of rapid urban expansion and climate changes will significantly exacerbate the problem. There has been a trend of population being rapidly accommodated in new urban areas, which are considered highly vulnerable to floods, while the development strategy by the local government still attracts more property investments into the three new districts on the right side of Saigon River. This paper aims to discuss the increase in the number of residences vulnerable to flooding, to underline the need for more appropriate future spatial development. For the vision, an application of compact and resilient theories to strategic planning and management of this city is proposed to reduce vulnerability. This paper also highlights the need to better understand growing vulnerability to floods related to urban expansion over low-lying former wetlands and the more important role of planning spatial development accompanied with transportation investment which can contribute to flooding resilience.
Design/methodology/approach
This research uses combined-methods geographical information system (GIS) analysis based on secondary data of flood records, population distributions, property development (with the details of 270 housing projects compiled as part of this research) and flooding simulation. This allows an integrated approach to the theories of urban resilience and compactness to discuss the implication of spatial planning and management in relevance to flooding vulnerability.
Findings
The flooding situation in HCMC is an evidence of inappropriate urban expansion leading to increase in flooding vulnerability. Although climate change impacts are obvious, the rapid population growth and associated accommodation development are believed to be the key cause which has not been solved. It was found that the three new emerging districts (District 2, 9 and ThuDuc) are highly vulnerable to floods, but the local government still implements the plan for attracted investments in housing without an integrated flooding management. This is also in line with the development pattern of many coastal cities in Southeast Asia, as economic development can be seen as a driving factor.
Research limitations/implications
The data of property development are diversified from different sources which have been compiled by this research from the basic map of housing investments from a governmental body, the Department of Construction. The number of projects was limited to 270 per over 500 projects, but this still sufficiently supports the evidence of increasing accommodation in new development districts.
Practical implications
HCMC needs neater strategies for planning and management of spatial development to minimize the areas vulnerable to floods: creating more compact spaces in the central areas (Zone 1) protected by the current flooding management system, and offering more resilient spaces for new development areas (Zone 2), by improving the resilience of transportation system. Nevertheless, a similar combination of compact spaces and resilient spaces in emerging districts could also be incorporated into the existing developments, and sustainable drainage systems or underground water storage in buildings could also be included in the design to compensate for the former wetlands lost.
Social implications
This paper highlights the need to better understand growing vulnerability to floods related to urban expansion over low-lying former wetlands and emphasizes the more important role of planning spatial development accompanied with transportation investment which can contribute to flooding resilience. Coastal cities in southeast countries need to utilize the former-land, whereas feasibility of new land for urban expansion needs to be thoroughly considered under risk of natural disasters.
Originality/value
A combination of compact spaces with improved urban resilience is an alternative approach to decrease the flooding risk beyond that of traditional resistant systems and underlines the increasingly important role of urban planning and management to combat the future impacts of floods.
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Nguyen Minh Quang, Nozomi Kawarazuka, Thien Ngoc Nguyen-Pham, Thu Hoai Nguyen, Hieu Minh Le, Tho Thi Minh Tran and Thoa Thi Ngoc Huynh
Recognition that not every climate adaptation policy is a good one has shifted attention to new tools and methods to measure the adequacy and effectiveness of adaptation policies…
Abstract
Purpose
Recognition that not every climate adaptation policy is a good one has shifted attention to new tools and methods to measure the adequacy and effectiveness of adaptation policies. This study aims to propose and apply and applies an innovative adaptation policy assessment framework to identify the extent to which climate adaptation policies in Vietnam exhibit conditions that are likely to ensure a sufficient, credible and effective adaptation.
Design/methodology/approach
In total, 21 conditions, categorized under five normative principles and covering critical issue areas in adaptation domain, form the climate adaptation policy assessment framework. The principles were double-checked and tested in case studies through observations and analyses of policy documents to ensure that each condition should be distinct and not overlapping across principles. To see if the principles and attendant conditions were able to capture all relevant aspects of adaptation, the authors used structured expert judgment. In total, 39 policy documents pertaining to climate change adaptation were selected for qualitative document analysis. In-depth interviews with local officials and experts were conducted to address data gaps.
Findings
The study reveals major weaknesses constituting a reasonably worrisome picture of the adaptation policies in Vietnam since several critical conditions were underrepresented. These results shed new light on why some adaptation policies falter or are posing adverse impacts. The findings suggest that a sound policy assessment framework can provide evidence on what effective adaptation policy looks like and how it can be enabled. The framework for climate adaptation policy assessment in this study can be easily adjusted and used for different socio-environmental contexts in which new conditions for policy assessment might emerge.
Social implications
The findings show underlying weaknesses constituting a reasonably worrisome picture of the adaptation regime in Vietnam. In the absence of mechanisms and measures for accountability and transparency in policy processes, adaptation in Vietnam appears more likely to be prone to maladaptation and corruption. While solving these problems will not be easy for Vietnam, the government needs to evaluate whether the short-term gains in sustaining the existing adaptation policies really make progress and serve its long-term climate-adaptive development goals.
Originality/value
Although interpretations of adaptation effectiveness may be very divergent in different normative views on adaptation outcomes, the authors argue that a common, agreed-upon effectiveness can be reached if it is clearly defined and measurable in adaptation policies. Thus, the climate adaptation policy assessment framework proposed in this study is critical for policymakers, practitioners, donors and stakeholders dealing with adaptation to better understand the weaknesses in policymaking processes, pinpoint priority areas of action and timely prevent or prepare for possible adverse impacts of policies.
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Tho Anh To, Yoshihisa Suzuki, Hong Thu Thi Ho, Siem Thi Tran and Tuan Quoc Tran
This study investigates the impact of board independence on firm risk of Vietnamese listed firms and the moderating effect of capital expenditure on this relationship.
Abstract
Purpose
This study investigates the impact of board independence on firm risk of Vietnamese listed firms and the moderating effect of capital expenditure on this relationship.
Design/methodology/approach
This paper applies fixed effects and dynamic generalized method of moments (GMM) models to examine hypothesized associations between the proportion of nonexecutive directors and stock return volatility, as well as the moderating effect of capital expenditure. The robustness tests are implemented by applying alternative measures of overinvestment and firm risk.
Findings
The results show that the presence of nonexecutive directors on board increases firm risk. However, the combination of nonexecutive ratio and capital expenditure ratio has a significant negative impact on firm risk. The result is also confirmed by the difference between the monitoring role of nonexecutive directors in overinvesting and underinvesting firms.
Research limitations/implications
The results imply that Vietnamese listed firms take stock return volatility into consideration before nominating and appointing nonexecutive directors into their board, especially in overinvesting firms. From another perspective, the shift toward having a majority of nonexecutive directors on boards can play a significant role in pursuing a stable or risky business strategy.
Originality/value
This paper investigates the influences of nonexecutive directors on firm risk in the context of Vietnam.
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Dat Nguyen, Anh Le Hoang, Minh Anh Nguyen Vu, Viet Thanh Nguyen and Tram Anh Pham
Shipping is a major source of air pollution, causing severe impacts on the environment and human health, greatly contributing to the creation of greenhouse gases and influencing…
Abstract
Purpose
Shipping is a major source of air pollution, causing severe impacts on the environment and human health, greatly contributing to the creation of greenhouse gases and influencing climate change. The research was investigated to provide a better insight into the emission inventories in the Red River in Hanoi (Vietnam) that is often heavily occupied as the primary route for inner-city waterway traffic.
Design/methodology/approach
The total emissions of seven different pollutants (PM10, PM2.5, SOx, CO, CO2, NOx and HC) were estimated using the SPD-GIZ emission calculation model.
Findings
The results show that CO2 has the most significant contribution to the gas volume emitted: 103.21 tons/day. Remarkably, bulk carriers are the largest emission vehicle, accounting for more than 97% of total emissions, due to their superior number and large capacity.
Social implications
The result to have a roadmap for making efforts to fulfil its commitment so that it could achieve its net-zero climate target by 2050 in Vietnam as committed at COP26.
Originality/value
In this research, the number of vehicles and types of vessels travelling on the Red River flowing within Hanoi territory and other activity data are reported. The tally data will be used to estimate emissions of seven different pollutants (PM10, PM2.5, SOx, CO, CO2, NOx and HC) using a method combining both top-down and bottom-up approaches.