Nhon Hoang Thanh and Bac Truong Cong
This study aims to propose and examine a conceptual model that shows how green performance measurement systems (GPMS) mediate the relationship between green intellectual capital…
Abstract
Purpose
This study aims to propose and examine a conceptual model that shows how green performance measurement systems (GPMS) mediate the relationship between green intellectual capital components and environmental performance.
Design/methodology/approach
The research surveyed 407 Vietnamese publicly listed companies to gather empirical data. Then, the exploratory factor analysis (EFA) and structural equation modeling (SEM) are used to examine the degree of emphasis firms place on using GPMS to transform green intellectual capital into firm value.
Findings
The results indicate that both green human capital and green organizational capital have a direct positive impact on environmental performance. On the contrary, the influence of green social capital on environmental performance was found to be indirect through the mediation of GPMS.
Practical implications
GPMS can be considered a tool that helps managers renew, develop and synchronize their systems to take advantage of green resources in environmental performance improvement.
Social implications
The effective assimilation of GPMS within industrial entities holds the potential to mitigate air pollution and hazardous waste, thereby ameliorating social conditions for both employees and the neighboring community. Besides that, proficient implementation of GPMS enhances collaborative efforts within the industrial sphere, yielding collective societal benefits.
Originality/value
This study emphasizes the importance of aligning green intellectual capital with appropriate control mechanisms, such as performance measurement systems, to maximize the benefits derived from these capital resources. The findings provide insights for organizations seeking to enhance their environmental performance and sustainability practices by effectively using their intellectual and social capital while implementing robust measurement systems.
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Nhon Hoang Thanh and Bac Truong Cong
This study examines how users' perceptions of application quality impact sustained usage, taking alternative options into account.
Abstract
Purpose
This study examines how users' perceptions of application quality impact sustained usage, taking alternative options into account.
Design/methodology/approach
A hybrid approach combining partial least squares-structural equation modeling (PLS-SEM) and artificial neural networks (ANNs) was used to capture linear and non-linear relationships in the continuous intention to use mobile retail applications through 505 valid responses.
Findings
The findings highlight the significant role of utilitarian attitude, hedonic emotion, and trust in driving the adoption and continued use of mobile retail applications. Service and information qualities were identified as factors reinforcing trust, utilitarian attitudes, and hedonic emotion. Notably, system quality exclusively influences utilitarian attitude. Additionally, the presence of alternative options negatively moderates utilitarian attitude and the intention to persistently use the application.
Originality/value
By integrating the S-O-R model and the ISS model, this study’s theoretical framework provides fresh insights into the relative importance of these factors, enhancing our understanding of consumers' intention to continue using mobile retail applications.
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This study aims to explore the suitability and challenges of implementing fair value accounting (FVA) in Vietnam, an emerging/transitioning economy. While such implementation…
Abstract
Purpose
This study aims to explore the suitability and challenges of implementing fair value accounting (FVA) in Vietnam, an emerging/transitioning economy. While such implementation would enable convergence with International Financial Reporting Standards, standard setters and auditors have raised practical concerns about its adoption.
Design/methodology/approach
This qualitative study uses semi-structured interviews with regulators and auditors, together with an analysis of two fraud cases that illustrate the business environment in Vietnam. Public, private and capture theories guide the analysis.
Findings
The business and institutional environment in Vietnam creates several impediments to FVA being effectively implemented and transparently applied. Given the major challenges identified regarding the infrastructure necessary for this valuation system, the premature adoption of FVA may become a catalyst for corporate misconduct.
Research limitations/implications
The findings are derived from data aggregated from two fraud cases and interviews, and as such, the results may not be generalisable to other settings. However, these findings may inform future research, particularly after the Ministry of Finance provides further guidance on the use of FVA in Vietnam.
Practical implications
A timely and critical examination of the challenges of implementing FVA in a transitioning economy is provided, and the two fraud cases reveal the complexities of the business environment in Vietnam.
Originality/value
This research gives voice to the tensions that developing countries are confronting as they seek to balance external pressures with internal constraints. The introduction of an assemblage of three theoretical lenses enables insights into contemporary issues associated with applying FVA in such settings.
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The purpose of this paper is to trace the way in which a popular ritual became one of Vietnam’s most important festivals, elevated as a celebration of national heroism and charts…
Abstract
Purpose
The purpose of this paper is to trace the way in which a popular ritual became one of Vietnam’s most important festivals, elevated as a celebration of national heroism and charts its gradual transformation in modern society.
Design/methodology/approach
This research focuses on the combination of a fertility rite and narratives of St Gióng based on nationalism or heroism created a special festival reflecting many traditional cultural characteristics of Vietnam and the Việt people and the transformation of St Gióng from a mythological to a national symbol of heroism in anti-invader history was recorded in texts.
Findings
The paper casts light on the mythologization and historicization of St Gióng in Vietnam’s particular historical context by decoding the Gióng symbol as a core element of the folktales and myths about St Gióng to understand the formation and development of St Gióng in the cultural history of Vietnam.
Research limitations/implications
The paper is not exploring the Gióng symbol within a larger cultural context of nationalism and ethnosymbolic approach in a comparison of national symbolism and heroism.
Practical implications
The paper includes implications for advised scholars to conduct further exploration of the symbol and myth of not only St Gióng in Vietnam but also Kubera in India and Vaisravana in China to connect Kubera, Vaisravana and St Gióng under the connection of literal myth and heroic symbol.
Social implications
The paper shows how processes of historicizing myth and mythologizing history are important features of Vietnamese socio-historical research.
Originality/value
The paper shows how a fertility rite became a historical festival and the figure of St Gióng became a symbol of patriotic heroism.
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The purpose of this paper is to present specific tour services that influence international tourist satisfaction (ITS) and behavioural intentions (BIs) utilising…
Abstract
Purpose
The purpose of this paper is to present specific tour services that influence international tourist satisfaction (ITS) and behavioural intentions (BIs) utilising transaction-specific customer satisfaction theory in a developing country. Identified factors will help stakeholders to plan, market and brand Elmina, Ghana, as a viable tourism destination to attract more tourists.
Design/methodology/approach
Structural equation modelling was used to test the proposed conceptual model of seven hypotheses based on validated survey data gathered from 432 international tourists in Elmina, Ghana.
Findings
Empirical results revealed that food services, transportation, tour guide performance and community interactions had positive effects, whereas accommodation had a negative effect on ITS. However, tourist satisfaction had a positive effect on BIs.
Research limitations/implications
The findings are limited to this sample and cannot be projected to other destinations. Future studies can examine other tour services like tourism information centres and retail travel agents in Elmina.
Practical implications
International tourists’ stay in Elmina could be improved by providing competitive, insightful and memorable tours. Management of Elmina should constantly investigate the quality of tour services available to meet emerging needs of tourists.
Originality/value
To date, research into tour services, satisfaction and intentions of international tourists within city tourism as a foundation for future tourism development in Ghana has been overlooked. The findings provide an improved understanding of tour services, which will help Elmina’s tourism management to design and offer innovative and quality tour services to tourists.
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Unsustainable logging and illegal logging for domestic and international trade and trafficking continue to lead to deforestation. It is crucial that Sustainable Development Goal…
Abstract
Unsustainable logging and illegal logging for domestic and international trade and trafficking continue to lead to deforestation. It is crucial that Sustainable Development Goal 15 ‘Sustainably manage forests, combat desertification, halt and reverse land degradation, halt biodiversity loss’ is achieved to maintain the livelihoods of people and protect the planet. This is the case in Vietnam as well, where many people, including indigenous groups, rely on the forest for their survival. Drawing on semistructured interviews in Vietnam and a literature review, we investigate how the abuse of forest policies leads to human insecurity. From this, we propose solutions to (1) end unsustainable harvesting and illegal logging (SDG 15.7), (2) integrate the value of forests (culturally and economically) into national and local planning, the development process and poverty elimination strategies (SDG 15.9) and (3) improve the use of forest protection funding provided by international donors.
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The community college model is evolving in the Socialist Republic of Viet Nam. During June 2009, 11 of the 12 existing higher education institutions with “community college” in…
Abstract
The community college model is evolving in the Socialist Republic of Viet Nam. During June 2009, 11 of the 12 existing higher education institutions with “community college” in their official name were examined utilizing a qualitative multiple-case study approach. Data were collected in the field from June 1 to 23, 2009, while making visits to each of the 11 colleges, the Ministry of Education and Training (MOET), and the Vietnam Association of Community Colleges (VACC). Five data collection techniques were utilized to examine the bounded system: (a) semi-structured interviews, (b) survey of the college rectors, VACC informant and MOET informant, (c) participant observation with field notes, (d) document review, and (e) photographs taken during each site visit. After the field study stage, e-mail communication with the study informants between August 2009 and March 2010 clarified questions and developed a deeper level of understanding of the Vietnamese community college model. Results of the study (Epperson, 2010) indicate that although legislation does not exist to permanently establish the higher education institutions named community colleges, a community college model does exist and is in a state of evolution. The model can be defined by a set of core characteristics which emerged from the data. Five themes were particularly prominent: (a) public higher education institutions with community ownership at the provincial or city level, in conjunction with MOET oversight for academic matters; (b) multidisciplinary programs designed to meet the unique needs of the community; (c) multi-level certificates and diplomas conferred up through the college level (three year) of higher education and articulation agreements with universities enable students to earn a university bachelor's degree; (d) domestic and international partnerships are actively sought to develop social capital; (e) scientific and technological research based on community needs as required in the 2005 Education Law.
Cau Ngoc Nguyen, Wei Ning, Albi Alikaj and Quoc Nam Tran
This study aims to examine the impact of managerial use of motivating language on employee absenteeism, turnover intention, job satisfaction and job performance for employees from…
Abstract
Purpose
This study aims to examine the impact of managerial use of motivating language on employee absenteeism, turnover intention, job satisfaction and job performance for employees from three nations: India, the USA and Vietnam.
Design/methodology/approach
Data is collected from 614 employees working in India, the USA and Vietnam. A variance-based partial least squares structural equation modeling technique is used to test the hypotheses. In addition, a statistical test is used to examine the statistical differences in the results across the three nations.
Findings
The findings are consistent with the motivating language theory, in that managerial use of motivating language can be an effective strategy in motivating employees. Specifically, motivating language is found to significantly decrease employee absenteeism and turnover intention, as well as significantly increase job satisfaction and performance across the three nations. The effect sizes indicate that, across all samples, motivating language has a medium effect for all employee outcomes, except absenteeism, which is shown to have a small effect size. Moreover, the results indicate that employees in different cultures perceive and interpret the leader’s use of motivating language in different ways. Whereas motivating language may receive greater success in promoting workers’ job performance in eastern cultures, it is also more effective in retaining employees in western cultures.
Originality/value
The study adds to the literature in three major ways. First, it provides evidence for two understudied relationships: motivating language and absenteeism and motivating language and turnover intention. Second, it assesses the generalizability of the motivating language theory by investigating data from India, the USA and Vietnam. Finally, this paper offers a statistical comparison of the three samples to analyze how the relationship between motivating language and worker outcomes differ among the three samples.
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Minh Van Nguyen, Le Dinh Thuc and Tu Thanh Nguyen
This study aims to investigate the influence of external factors identified by the Political, Economic, Social, Technological, Environmental and Legal (PESTEL) framework on…
Abstract
Purpose
This study aims to investigate the influence of external factors identified by the Political, Economic, Social, Technological, Environmental and Legal (PESTEL) framework on corporate social responsibility (CSR) performance in Vietnamese construction firms.
Design/methodology/approach
The snowball sampling method was employed to gather 182 validated responses. Employing Partial Least Squares Structural Equation Modeling (PLS-SEM), the research analyzed how these factors correlate with CSR practices under institutional theory.
Findings
Results indicated that social, economic, environmental, legal and technological factors positively impacted CSR performance. Among these, social factors had the most significant effect, followed sequentially by economic, environmental, legal and technological influences. Intriguingly, political factors demonstrated no significant association with CSR performance.
Research limitations/implications
The strong impact of social factors confirms that societal norms and cultural values are critical in shaping corporate behavior in Vietnam. Firms can leverage this insight by intensifying their community engagement and social investment. Additionally, the negligible role of political factors in shaping CSR suggests that firms might not need to focus heavily on political engagement in Vietnam. However, firms should remain aware of legal changes as legal factors influence CSR outcomes.
Originality/value
Despite CSR’s growing importance, there remains a notable research gap regarding how external macro-environmental factors influence CSR performance, particularly within the construction industry. The findings emphasize the importance of aligning business strategies with socioeconomic and environmental aspects.
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Tuyen Dai Quang, Vang Quang Dang, Tho Alang and Hoang Van Nguyen
Through a case study of the Po Klaong Girai temple in Vietnam, this paper explores how indigenous community perceive tourism benefit sharing (TBS) associated with their cultural…
Abstract
Purpose
Through a case study of the Po Klaong Girai temple in Vietnam, this paper explores how indigenous community perceive tourism benefit sharing (TBS) associated with their cultural tourism at sacred living-heritage sites and how this TBS enhances the equality and inclusion for indigenous community in the context of tourism in Vietnam.
Design/methodology/approach
This study employed ethnographic fieldwork and semi-structured interviews with 35 indigenous Cham priests directly associated with managing and preserving the Po Klaong Girai temple.
Findings
This research found that Cham community perceive inequality and exclusivity on tourism benefit sharing at this religious site. While Cham Ahier priests face economic barriers in providing these services to the community, annual tourism revenue is allocated to local government budgets. Such economic pressure forces the priests to seek alternative economic avenues to support their families at the expense of their traditional commitments to communal, cultural and religious activities, significantly impacting sustainable heritage conservation. This has led to strained relations between the local community and local authorities.
Practical implications
This research provides evidence to improve living heritage management practices by proposing tourism development policies for equality and inclusion among stakeholders, especially minorities and disadvantaged groups. This can be an experiential and necessary lesson for “dealing” with sustainable heritage management in heritage living sites in other ethnic minority areas in Vietnam and globally.
Originality/value
The findings from this study address the knowledge gap on equitable revenue sharing in heritage tourism, where financial benefits from the commodification of minority cultures should be used to support local communities and the custodians of indigenous heritage.