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This paper aims to examine the market structure of Vietnam’s banking sector during 1999-2009, which is after the introduction of the two-tier banking system, using the non-structural (Panzar–Rosse) model.

The authors consider a more comprehensive range of specifications, in terms of a greater number of environmental covariates and different dependent variables, than in the previous applications of this model. Further, this is the first study that uses lagged input prices (to avoid endogeneity), excludes assets (to avoid specification bias) and includes a lagged dependent variable (to avoid dynamic panel bias) in such a study of the Vietnamese banking system.

The authors find that the Vietnamese banking system operates in monopoly.

The main contribution of this paper is to determine the market structure in the recent period after the Vietnamese banking system was transformed into a less centralised, two-tier system. This study is the first to uniquely identify the market structure of this developing economy’s banking system (using data only for Vietnam and not observations from other countries) in a post-transition period.

Describes one area of the Custom & Excise organization and its introduction of a competency‐based approach for its staff. Looks at the problems involved in trying to use competences where the highly‐trained staff show an adverse reaction to it. Ultimately, because of this, it was adandoned for a more flexible personal development plan (PDP). This is now running successfully and the staff voluntarily involve themselves in the scheme as it would appear more relevant to them than the competence model. Trainers must conclude that flexibility is the key when using training methods for staff.

In this paper, we propose an understanding of what personnel professionals consume when they “adopt” black‐box management initiatives (Scarbrough, 1995; Wilson, 1992). Second, we explore the way in which professional associations and, hence, institutional actors pursue their own professional projects (Abbott, 1988) within a context of political legitimacies and illegitimacies. Thus, in a double move, we seek to explore the linkages between managerial methods used by institutions to increase their jurisdiction or their “authority to speak” (Foucault, 1972) and the processes of isomorphism.

The purpose of this paper is to examine the degree of concentration and efficiency in the Vietnamese banking system using the structural model.

The authors apply the concentration ratio (CR), Herfindahl‐Hirschman Index (HHI) and concentration‐profitability model based upon the Structure‐Conduct‐Performance (SCP) and Efficiency Hypothesis (EH) approaches to examine 48 Vietnamese commercial banks over the period 1999‐2009.

The authors' empirical results show that the Vietnamese banking industry has become substantially less concentrated; however, large commercial banks still dominate the whole banking system. Further, their results do not support either the traditional Structure‐Conduct‐Performance or the Efficiency Hypothesis.

The State Bank of Vietnam needs to have policies for restructuring the system and promoting competition in the banking sector of Vietnam.

This is the first such study of the Vietnamese banking system.

The purpose of this paper is to analyse the quantitative determinants of individual ratings of commercial banks (as conducted by Fitch Ratings).

The ordered probit model is applied as an extension of the standard binary probit model. The model is estimated using a sample of 681 international banks.

Banks with a greater capitalisation, larger assets, and a higher return on assets have higher bank ratings. Further, the greater is a bank's liquidity, the larger is its net interest margin and the more is the ratio of its operating expenses to total operating income the lower is a bank's rating.

Modelling the determinants of international bank ratings spanning a sample of 90 countries. Applying a model with dynamics that considers whether the rating is determined by information up to four years prior to the rating date.

The purpose of this conceptual paper is to advocate the adoption of heutagogic principles within management education and to show how it could be implemented.

This paper is the outcome of a review of the literature on learning theory and management education.

This paper demonstrates how heutagogic principles have been introduced in three areas: entrepreneurial education, executive coaching and e-learning.

This paper makes an original contribution to the discourse on heutagogy through the OEPA model that maps the heutagogic learning journey.

This study aims to describe digital literacy (DL) and heutagogy and examine the relationship between the two.

This study employed a quantitative approach using a survey method. The respondents were students at a college in Indonesia. The respondents were students at a college in Indonesia. Data were collected using a questionnaire distributed to students via a Google form. Furthermore, the data were processed using Statistical Package for the Social Sciences (SPSS).

From a demographic profile, the study describes that students choose Google to search for information rather than to the library, the most used gadget is a smartphone, the average access to information is 2–7 h per day and the purpose of information access is to do assignments. The results of the statistical tests show there is a relationship between heutagogy learning and DL.

This study will help policymakers to develop DL in a vocational school.

This research will contribute to the improvement and implementation of heutagogy learning emphasis on a DL case study in Indonesia. This research can assist policymakers in preparing DL skills in heutagogy learning in vocational school. This research will add new literature, methodology and framework on heutagogy learning and DL to library and information management field.

The purpose of this paper is to examine the role of organizational culture as a company migrates through a four-stage model for designing a performance measurement system (PMS) focused on customer profitability.

This is a single-site phenomenological case study, at Growth Spurt Marine Accessories (Growth Spurt), a manufacturing organization headquartered in the USA. Data were collected over a two-year period through interviews with accounting staff, internal company documents and recording observational notes.

The paper identifies three major factors that prevented Growth Spurt from transitioning its customer profitability analysis (CPA) reporting package through Kaplan and Cooper’s four-stage model of PMS design: executives exerting their power and spending political capital to prevent implementation without providing rationale, executives believing that the allocation methods were too subjective and executives relying on their own intuition in analyzing customer profitability rather than relying on data. These factors suggest that organizational culture plays an important role in migrating a customer-focused profitability PMS through Kaplan and Cooper’s four-stage model of PMS system design.

The findings suggest that a PMS focused on customer profitability that does not advance beyond Stage II (financial reporting-driven) may still suit the needs of an organization. Additionally, managers should advocate for a multidisciplinary PMS design and implementation team to minimize potentially adverse effects of organizational culture.

This paper is unique because it applies Kaplan and Cooper’s four-stage model for PMS design to CPA and it uses a phenomenological case approach to explore impediments to a comprehensive CPA implementation.

The purpose of this paper is to reflect various pathways for public sector accounting and accountability research in a post-new public management (NPM) context.

The paper first discusses the relationship between NPM and public sector accounting research. It then explores the possible stimuli that inter-disciplinary accounting scholars may derive from recent public administration studies, public policy and societal trends, highlighting possible ways to extend public sector accounting research and strengthen dialogue with other disciplines.

NPM may have represented a golden age, but also a “golden cage,” for the development of public sector accounting research. The paper reflects possible ways out of this golden cage, discussing future avenues for public sector accounting research. In doing so, it highlights the opportunities offered by re-considering the “public” side of accounting research and shifting the attention from the public sector, seen as a context for public sector accounting research, to publicness, as a concept central to such research.

The paper calls for stronger engagement with contemporary developments in public administration and policy. This could be achieved by looking at how public sector accounting accounts for, but also impacts on, issues of wider societal relevance, such as co-production and hybridization of public services, austerity, crises and wicked problems, the creation and maintenance of public value and democratic participation.

This paper explores the creation of a global protocol on ethics in public relations. It begins by looking into the global ethical debate. It examines existing codes of ethics of a selection of public relations institutes and associations around the world, provides comparative analysis of these codes and discusses the pros and cons of their enforcement. It suggests that the immediate way forward in a highly litigious world is to provide some values‐based guidance to member associations together with access to an evolving database of case studies illustrating ethical problems. In the medium term more effective sanctions may be possible.