An T.K. Tran and Astrid L. Keel
The purpose of this study is to examine individuals’ subjective perception of spare time available for activities that are more or less attractive.
Abstract
Purpose
The purpose of this study is to examine individuals’ subjective perception of spare time available for activities that are more or less attractive.
Design/methodology/approach
Three experiments with adult samples manipulate liking of activity and temporal distance and assess the resulting predicted time available.
Findings
The authors demonstrate that individuals’ subjective perception of spare time is influenced by how much they like or dislike the activities they plan for. Individuals perceive they have more spare time for activities they like than ones they dislike. The strength of individuals’ liking for activities has more impact on perceived spare time available for liked activities than for disliked ones. These effects are attenuated by individuals’ propensity to plan.
Originality/value
Understanding the effect of spare time perception contributes to the literature on resource slack and provides insights into individuals’ planning for time.
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Trung Thanh Le, Thanh Hieu Nguyen, Son Tung Ha, Quang Khai Nguyen, Nhat Minh Tran and Cong Doanh Duong
This article aims to draw a conceptual model that integrates the view from the entrepreneurial event model with entrepreneurial education and prior self-employment experience. The…
Abstract
Purpose
This article aims to draw a conceptual model that integrates the view from the entrepreneurial event model with entrepreneurial education and prior self-employment experience. The model tests the role of entrepreneurial education on the formation of intentions to become an entrepreneur and examines whether prior self-employed experiences moderate the route from entrepreneurial education, entrepreneurial perceived feasibility (PF) and perceived desirability (PD) into the entrepreneurial intention (EI).
Design/methodology/approach
The authors operated on a sample of 389 master's students by applying Cronbach's alpha, exploratory factor analysis, confirmatory factor analysis and structural equation modelling to illustrate the links between constructs.
Findings
The study found that entrepreneurial education is positively correlated with PF, PD, and intention to enter entrepreneurial activities. PD is determined as a partial mediator in the entrepreneurial education–intention link and full mediator in PF and EI. Moreover, the study revealed that prior self-employed experiences serve as a positive moderator in the path from entrepreneurial education and PD to EI.
Practical implications
The study offers several recommendations based on research findings so as to nurture and promote entrepreneurial activities among master's students.
Originality/value
The current research provides novel insights about the relationship between entrepreneurial education and intentions to become an entrepreneur over and about the central antecedents in the entrepreneurial event model and moderation effects of prior self-employed experiences.
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Lan Anh Nguyen, Michael Kend and Hoa Luong
The purpose of this exploratory study is to investigate the perceptions of key stakeholders in Vietnam on the impact on audit quality and independence after major reforms to audit.
Abstract
Purpose
The purpose of this exploratory study is to investigate the perceptions of key stakeholders in Vietnam on the impact on audit quality and independence after major reforms to audit.
Design/methodology/approach
Using new institutional sociology, this study seeks to explain how Vietnamese external auditors and accountants have responded to audit reforms and provides perceptions on how audit quality and independence may have been impacted. This study draws on semi-structured interviews conducted with 33 highly experienced participants, representing various stakeholder groups in Vietnam.
Findings
The findings indicate that after almost a decade since the full implementation of the Law of Independent Audit (2011) in Vietnam, the audit and assurance market in Vietnam is characterised by low quality audits, a lack of compliance with standards and auditor independence concerns, specifically amongst the smaller audit practitioners. Participants indicated that competition for new audit clients or retaining existing clients is a priority over improving audit quality and independence.
Originality/value
By examining a combination of different factors relating to audit quality and independence, the authors further demonstrate the impact of these factors in Vietnam, helping audit professionals and regulators to have a better and more meaningful understanding of that state of the audit profession. This study also considers audit concerns or issues arising because of the COVID-19 pandemic in Vietnam.
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Cong Doanh Duong and Thi Loan Le
This study aims to develop a conceptual framework that integrated insights from Shapero and Sokol (1982)’s model of entrepreneurial event, Bandura (1977)’s social learning theory…
Abstract
Purpose
This study aims to develop a conceptual framework that integrated insights from Shapero and Sokol (1982)’s model of entrepreneurial event, Bandura (1977)’s social learning theory and clinical psychology to empirically test and discover the underlying mechanism of how attention deficit hyperactive disorder (ADHD) symptoms can influence student entrepreneurial intention.
Design/methodology/approach
The study uses structural equation modeling with a sample of 2,218 students from 14 universities in Vietnam.
Findings
The research reveals that although ADHD symptoms are not found to have the direct role in shaping student perceived feasibility entrepreneurial intention, these psychiatric symptoms have more influences and significances in the growth of entrepreneurial self-efficacy and perceived desirability. Also, entrepreneurial self-efficacy and perceived desirability are found to be full mediators in ADHD symptoms and entrepreneurial intention linkage. Besides, both perceived desirability and perceived feasibility partially mediate the entrepreneurial self-efficacy effect on entrepreneurial intention.
Practical implications
The findings provide policymakers and universities with important insights into how to nurture intention to become entrepreneurs among college students, especially those individuals.
Originality/value
The present study offers a new insight about the linkage between ADHD symptoms and entrepreneurial intention. Also, the model of entrepreneurial event and the social learning theory are shown to be unifying theoretical construct of the relationship between psychiatric symptoms and entrepreneurial intention among Vietnamese students.
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This paper aims to use the Social Cognitive Career Theory and a serial mediation model to explore how entrepreneurial self-confidence and attitudes mediate the connection between…
Abstract
Purpose
This paper aims to use the Social Cognitive Career Theory and a serial mediation model to explore how entrepreneurial self-confidence and attitudes mediate the connection between entrepreneurial education and entrepreneurial intention. Additionally, the study seeks to examine how gender impacts these relationships.
Design/methodology/approach
To test the formulated hypothesis and the serial mediation effect, a sample of 1,266 master’s students from nine universities/institutions across three primary regions of Vietnam was used. The structural equation modeling technique, with Gaskin (2019)'s plugin and a 5,000-bootstrapping sample, was applied. Also, a multi-group analysis was used to illustrate the differences between male and female students in the relationships between variables.
Findings
The research reveals that entrepreneurial education plays a contributive role in increasing entrepreneurial self-efficacy, entrepreneurial attitudes and startup intentions. Entrepreneurial self-efficacy and entrepreneurial attitudes also serve as serial mediators in the entrepreneurial education-intention relation. Moreover, this study demonstrates the significant moderation role of gender in these links.
Practical implications
The outcomes of the current research hold significance for educators, policymakers and practitioners, as they can use these findings to encourage individuals to engage in entrepreneurial activities and to improve the overall entrepreneurial ecosystems.
Originality/value
The current research sheds new light on the entrepreneurship and gender literature by using the Social Cognitive Career Theory to elucidate the serial mediating role of entrepreneurial self-efficacy and entrepreneurial attitudes in the relation between entrepreneurial education and entrepreneurial intentions.
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Nadia A. Abdelmegeed Abdelwahed and Bahadur Ali Soomro
Mobile learning has emerged as one of the main methods for training and academic activities in the present era. It is, also, highly relevant in the wake of the COVID-19 pandemic…
Abstract
Purpose
Mobile learning has emerged as one of the main methods for training and academic activities in the present era. It is, also, highly relevant in the wake of the COVID-19 pandemic whereupon digitization of mobile learning has made it possible for many students to continue with their education. This study investigated attitudes and intentions towards the adoption of mobile learning in vocational education.
Design/methodology/approach
This is a quantitative study based on cross-sectional empirical data. In targeting vocational students throughout Pakistan, the study used a survey questionnaire with a convenience sampling method. From the responses to the questionnaire, 320 samples were used to obtain the study outcomes.
Findings
The structural equation modeling’s (SEM) findings reveal that learning autonomy (LA), mobile device self-efficacy (MDSE), task-technology fit (TTF), perceived ease of use (PEOU), perceived usefulness (PUS) and perceived enjoyment (PE) have a positive and significant effect on mobile usage attitudes (MUA) and intentions to adopt mobile learning (ITAML). Moreover, this study’s findings confirm, also, MUA’s predictive power on ITAML.
Practical implications
Further, this study’s findings encourage individuals to use mobile devices to properly promote knowledge in society. In addition, this study’s findings support vocational institutions’ operators’ and policymakers’ development of online education and training strategies to resist the complications arising from the transmission of COVID-19. Moreover, this study’s findings open new doors when conducting similar research studies on students’ perceptions and learning behaviors.
Originality/value
The empirical investigation of attitudes and intentions to adopt mobile learning in the context of COVID-19 helps potential adopters to test the likely behaviors.
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Phuong Thi Nguyen, Michael Kend and Dung Quang Le
This study aims to explore some perceptions related to the suggestion that external auditors will be replaced by audit technologies that use artificial intelligence (AI) tools to…
Abstract
Purpose
This study aims to explore some perceptions related to the suggestion that external auditors will be replaced by audit technologies that use artificial intelligence (AI) tools to make audit judgements when performing the financial statement audits. Digital transformation is revitalising the technologies used by external auditors and their firms; thus, the authors seek to understand what challenges this creates for the auditing profession in Vietnam.
Design/methodology/approach
Through the theoretical lens of new institutionalism theory, this study uses a qualitative approach involving 20 semi-structured interviews conducted with external auditors in Vietnam during 2022. This sample includes the global Big Four, global mid-tier and smaller local Vietnamese audit firms.
Findings
The findings indicate that there is resistance or disagreement with the suggestion that in the future audit technologies using AI tools can replace humans (external auditors). The role of external auditors in the professional services sector will gradually be changed by audit technologies; however, external auditors are unlikely to be replaced by audit technologies that use AI tools based on the responses of the participants. Strict institutional rules that exist in Vietnam would prevent the replacement of (human) external auditors. In the future, external auditors may take on new roles as consultants, with unique skills in classifying and processing data for decision-making processes; however, they will not be completely replaced by technology in the audit space.
Research limitations/implications
This study has limitations that it is based on the data collection from a single developing country, Vietnam; therefore, the generalisability of the findings is limited to Vietnam. Also, the authors sought insights into the future of external audits in Vietnam.
Practical implications
This study highlights the changing role of auditors and institutions. Thus, policymakers, external auditors and auditees in other developing countries would find the findings helpful.
Originality/value
This study provides new perspectives, particularly from local Vietnamese firms, about audit practices that emerge due to high-level technological advancements and then embed themselves into existing audit practices in an emerging economy. Prior studies tended to focus on the global Big Four firms, thus this study contributes by sharing the perceptions of the smaller practitioners also.
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Although karmic beliefs have been found to be positively correlated with pro-social behaviors, the role of karmic beliefs in social entrepreneurship remains relatively unknown…
Abstract
Purpose
Although karmic beliefs have been found to be positively correlated with pro-social behaviors, the role of karmic beliefs in social entrepreneurship remains relatively unknown. Drawing on the morally extended theory of planned behavior, this paper aims to explore the karmic aspect of social venturing, wherein individuals’ social entrepreneurial intentions and their moral antecedents are activated by karmic beliefs.
Design/methodology/approach
The study was performed on a sample of 401 university students in Vietnam. Cronbach’s alpha, confirmatory factor analysis and hierarchical regression analyses were then used to test the reliability, validity of scales and developed hypotheses.
Findings
The findings illustrate that karmic beliefs are strongly and positively correlated with empathy, moral obligation, social entrepreneurial self-efficacy and perceived social support. Moreover, individuals’ social entrepreneurial intentions are not only significantly and directly stimulated by karmic beliefs but also receive the indirect effects of karmic beliefs through three mediators: empathy, moral obligation and social entrepreneurial self-efficacy.
Originality/value
The study added fresh perspectives on the role of karmic beliefs in social entrepreneurship literature. Additionally, this study shed a new light on entrepreneurial literature by morally extending theory of planned behavior to explore underlying mechanisms of moral and empathetic components on transferring the effects of karmic beliefs on social entrepreneurial intentions.
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Md. Mamun Mia, Mohammad Abdur Rahman, Sayed Farrukh Ahmed, Mohammed Masum Iqbal and Md. Sabur Khan
This study pioneers examining the relationships between psychological factors, cognitive processes and entrepreneurial mindset to enhance an understanding of the underlying…
Abstract
Purpose
This study pioneers examining the relationships between psychological factors, cognitive processes and entrepreneurial mindset to enhance an understanding of the underlying mechanisms contributing to successful entrepreneurship.
Design/methodology/approach
Amos software applied a quantitative approach to analyze the fit indices for the hypothesized model, while SPSS conducted descriptive and factor analysis. Eventually, the primary survey technique was performed with quantitative research, collecting 413 numerical data through a structured, closed-ended Likert scale questionnaire delivered to the target respondents.
Findings
Results have shown that data analysis verifies the positive relationships between psychological factors and the entrepreneurial mindset (hypothesis H1) and cognitive processes and the entrepreneurial mindset (hypothesis H2). These findings contribute to understanding the mechanisms underpinning the entrepreneurial mindset and have implications for entrepreneurship development and support initiatives. The study findings also underscore the importance of understanding the covariance between psychology and cognition in the context of the entrepreneurial mindset – a complex and engaging aspect of the research that is crucial for a comprehensive understanding of entrepreneurship.
Research limitations/implications
It is important to note that the measuring tools used to evaluate these characteristics may have issues with common technique biases, self-report biases or limitations in fully reflecting their complexity. Awareness of these potential challenges is crucial for future research in this area.
Originality/value
This study's findings have significant practical implications for entrepreneurship training, education and policy-making initiatives. Their practicality will equip the reader with the necessary knowledge to succeed in entrepreneurship.
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Julia Bayuk and Suzanne Aurora Altobello
The purpose of this paper is to explore potential benefits of gamification (application of game-playing elements) for financial well-being and motivation to save.
Abstract
Purpose
The purpose of this paper is to explore potential benefits of gamification (application of game-playing elements) for financial well-being and motivation to save.
Design/methodology/approach
A preliminary survey of college students explored how gamification principles incorporated into money-savings/personal finance smartphone apps could improve financial well-being. The main study utilized Mechanical Turk participants, exposing them to financial game app descriptions that emphasized social features (e.g. leaderboards and ability to share achievements) or economic features (e.g. ability to earn real money or a higher interest rate). Objective and subjective financial measures including expertise with financial apps, perceived benefits of financial apps and behavioral intentions were examined.
Findings
Financial worry, financial literacy, subjective knowledge and expertise with money-savings/financial applications predicted financial well-being. Additionally, consumers varied in their preferences for certain financial game app features based on past financial app experience. Those who already used a financial app tend to exhibit higher subjective (though not objective) knowledge, and want both “social” and “economic” features of financial applications, whereas those with no experience are more motivated by economic features.
Practical implications
These results could be used to guide game designers regarding which features may be more attractive to consumers depending on their prior expertise with financial smartphone applications. Financial services marketing would benefit from further research into whether smartphone financial applications that emphasize social features have benefits for consumers’ motivation and financial well-being.
Originality/value
Examining college students about to enter the real world and the general population, this project contributes to research to improve understanding of financial well-being by examining how already having a financial gamification application impacts perceptions of knowledge and expertise, as well as intentions to save given a more socially focused vs economically focused savings app. Additional research needs to further explore gamification as an experimental intervention to ultimately improve both subjective financial well-being and objective financial behaviors, especially for consumers with lower expertise and high risk of financial vulnerability.