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This study aims to integrate the perspective of consumer social responsibility with the theory of planned behavior to explore the impact of environmental corporate social responsibility (ECSR) initiatives on intention to buy environmentally friendly products among Vietnamese consumers. Also, the moderating role of gender on the associations of antecedents and green purchase intention is tested in this study.

The data of 823 consumers using the tool of the mall-intercept survey recruited from several big cities in Vietnam. Cronbach’s alpha and confirmatory factor analysis has been used to test the reliability and validity of scales; then, structural equation modeling and PROCESS approach was used to test the fitness of the research model, formulated hypotheses and the indirect associations.

This study presented that ECSR initiatives were strongly and positively correlated with attitude towards green products, subjective norms, perceived behavioral and green purchase intention. Perceived behavioral control was found to be a partial mediator in the link between ECSR initiatives and intention to engage in pro-environmental consumption while the meditating roles of attitude towards green products and subjective norms in this linkage were not statistically significant. Additionally, this study illustrated that the impacts of subjective norms, perceived behavioral control and ECSR initiatives on green purchase intention were stronger for females than males.

This study provides several useful insights for policymakers and administrators to foster pro-environmental behavior of consumers as well as to inspire corporate social responsibility (CSR) activities of firms.

Even though there is a growing interest in investigating the impacts of CSR activities on consumers’ purchase behaviors, there is a lack of studies considering the aspect of consumer social responsibility on their sustainable consumption behavior. There is a need to enrich one’s knowledge about the effect of ECSR initiatives on consumer’ green purchase intention.

This paper aims to examine the role of stakeholders and their relationships in the sustainability of telecentres in Vietnam through the lens of stakeholder theory.

This study methodologically adopted a qualitative case study to identify stakeholders that have been involved in telecentres in Vietnam. It then categorizes those stakeholders’ salience through the lens of stakeholder identification and salience theory. Secondary data and interviews were used as data sources for the present paper.

The authors identify six main stakeholders that have been involved in telecentres, including the government, entrepreneurs, international donors, telecommunications providers, civil society organisations and individual community members/users. Among these stakeholders, the government, entrepreneurs and users belong to definitive stakeholders, which have the greatest impact on the sustainability of telecentres in comparison to other groups of stakeholders (e.g. dominant, dependent and dormant stakeholders). Moreover, the authors propose a model to identify the relationships of stakeholders towards the sustainability of telecentres. In particular, the authors indicate that each group of stakeholders has its own role in contributing to sustainable telecentres and they also influence others in either direct or indirect ways.

This study provides an additional approach for managers to make judgments in prioritizing the interests of some of their stakeholders while still maintaining a level of satisfaction among other stakeholders. For example, stakeholders that should be of the highest concern to the sustainability of telecentres are the government, entrepreneurs and users, while civil society organisations can be maintained in lower priority to other stakeholders. In addition, we propose the model of interactions and relationships of stakeholders, which can be seen as a starting point for a study on the roles of stakeholders in sustainability not only in telecentres, but also in other fields, such as digital transformation, cyber security and e-government.

On the basis of the conservation of resources theory (CORT), this study investigates the relationship between social overload and users’ withdrawal intention from social communities on social networking sites (SNSs), with the serial mediating mechanisms of social-psychological distance and emotional exhaustion and the moderating mechanism of (similar) linguistic style.

Data were collected from 489 users in different social communities on SNSs in an emerging market. Structural equation modeling was used to analyze the sample data and test the hypotheses.

Results show that social overload has a positive influence on withdrawal intention from social communities on SNSs. Furthermore, social-psychological distance and emotional exhaustion have a serial mediating effect in this relationship. In addition, (similar) linguistic style negatively moderates the link between social overload and emotional exhaustion and that between social overload and withdrawal intention.

This study extends CORT to propose and test a unique research model that clarifies the mechanisms leading to users’ withdrawal behavior from social communities on SNSs. The findings of this study provide implications for researchers, individual users, administrators/managers of social communities, and SNS providers to understand and make better decisions to retain member users.

There is a need for research examining how governments and firms responded to the coronavirus disease (COVID-19) pandemic. This study investigates the interdependence between governments and innovative small and medium-sized enterprises (SMEs) during the pandemic in relation to the dynamic capabilities and resource dependence theories.

We use World Bank survey data collected immediately before and after the COVID-19 outbreak and a generalized structural equation model to examine the mediating role of government support in the relationship between firm innovation, resilience and survival.

Innovative SMEs exhibited higher resilience and a better chance of survival during the pandemic, partly due to attracting more government support.

This study offers a novel understanding of the government’s role in supporting innovative SMEs during the pandemic. The findings have implications for how government support policies can limit the deadweight effect and the substitution effect.

This study examines the effect of audit quality on earnings management to beat earnings targets among Chinese listed firms, taking into account the firms’ corporate social responsibility (CSR) practice.

The sample consists of all A-shares listed in the Chinese stock market from 2001 to 2019, except firms in the financial industry. Probit estimator is employed to observe the effect of audit quality, proxied by a binary variable indicating whether a firm is audited by a Big 4 audit firm, on the behavior of earnings management to beat earnings targets. Industry and year fixed effects are incorporated into the models to control for differences among industries and time periods.

The result of this study reveals that audit quality disciplines earnings management to beat earnings targets in Chinese firms. This result holds across different specification and endogeneity tests. The authors further find that auditors seem to be more tolerant to earnings-managed firms that actively disclose CSR activities. However, this moderating effect of CSR disclosure only exists among firms that manage earnings less aggressively.

The findings of this study suggest that market participants should be mindful of the earnings management phenomenon and make their investment decisions after carefully dissecting and confirming the truthfulness of firms’ financial reporting. Regulators should raise the requirement on the capacity of auditing services to ensure the quality of the audit outcome.

This study is the first to investigate the effect of audit quality on earnings management to beat earnings targets in Chinese firms. Moreover, this study pioneers in observing the moderating effect of CSR disclosure on the relationship between audit quality and earnings management.

This study estimates impact of remittances from internal migration on households' use of bank services in Vietnam.

This study uses data from the Vietnam Household Living Standards Survey and the two-stage least squares method (2SLS).

The results show that receiving internal remittance increases households' probability of having bank accounts and using card services. However, these impacts are different between rural and urban areas.

The results of this study reveal the useful role of internal remittance in increasing the probability of households using bank services, thereby enhancing financial inclusion in Vietnam.

Different from the previous studies, the purpose of this paper is to analyse the impact of internal remittance on the use of bank services in Vietnam at the household level. This paper targets internal migration because it is the main type of migration in Vietnam. Besides, to the best of the authors’ knowledge, this research is the first one that compares the role of internal remittance on households' use of bank services in rural and urban areas in Vietnam.

Climate change increases systematic risk for firms, especially those in the agricultural industry. Therefore, the need to examine the consequences of climate-related risks on agribusiness companies' financial performance across the globe and emerging markets has risen. In this context, the paper aims to investigate the effects of climate change risks on the financial performance of agriculture listed firms in Vietnam.

The study sample includes 77 Vietnamese listed firms in the agricultural industry in the period of 2015–2019. The authors chose temperature, wind, rainfall and humidity proxies to measure climate change. The OLS regression, random regression and sub-sample analysis have been used to examine the impacts of climate risks on firms' financial performance.

Empirical results show that rain and temperature have positive impacts on financial performance of Vietnamese agriculture listed firms, while wind and humidity have insignificant impacts on financial performance.

The research helps researchers, businesses, practitioners and policymakers interested in the agricultural industry, especially those in developing and emerging countries, to develop a deep understanding of the impact of climate change risks on firm performance and therefrom prepare necessary measures to reduce the negative impacts.

This study adds to the literature stream on the impacts of climate change on financial performance. It is the first study to investigate this impact in Vietnam, a country which depends mainly on agriculture.

The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.

Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature.

The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.

The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings.

MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country's competitiveness during transition.

This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.

This study aims to investigate the connection between the circular economy and sustainable operations management to identify the challenges and opportunities in platform organizations. The study looks at how the stated circular economy strategies (Reduce, Reuse, Repair, Refurbish, Repurpose and Recycle) are integrated across different industries, emphasizing how they align with the e-business model. The research evaluates their contribution to achieving Sustainable Development Goal 12, which focuses on responsible consumption and production.

A literature review has analyzed CE frameworks, business models and the role of sustainable operations management practices. This study utilized secondary data analysis of platform organizations and insights from case studies to identify patterns, strategies and outcomes. The study also involved practical examinations within organizations, specifically focusing on innovative start-ups.

The analysis uses the 6R framework (Reduce, Reuse, Repair, Refurbish, Repurpose and Recycle) to uncover valuable insights into organizational practices and highlight the role of platform organizations in promoting and achieving circular economy objectives. The research findings focus on the central importance of data regulation and governance while showcasing sustainable business practices through platform organizations.

This research is significant as it connects circular economy with platform organizations’ business models, emphasizing data regulation, resource efficiency, waste reduction and aligning business practices with Sustainable Development Goal 12.

Research on the determinants of consumer behavior toward food with safety certifications in Vietnam remains little. The primary objective of this study is to identify the factors affecting Vietnamese consumer intention to purchase safely certified vegetables (safe vegetables) based on an extended theory of planned behavior (TPB).

Using a sample of 361 urban consumers in Hanoi city based on a stratified sampling technique, we applied structural equation modeling (SEM) to test the model.

The results revealed that the extended TPB succeeded to predict 62% of the variance of intention to purchase safe vegetables. Attitude played the most important role in consumer intention. Notably, the attitude of consumers was the most largely influenced by subjective norms (social effects). Also, subjective norms had a direct effect on intention. Furthermore, consumer trust motivated a favorable attitude to increase purchase intention. The effects of past behavior on intention were verified as direct and indirect through subjective norm and trust combined with attitude. Few socio-demographic variables (e.g. age and education) were found to affect intention indirectly through attitude and subjective norm.

Further research on the relationship between intention and the actual purchase of safe food is needed.

This extends the application of the TPB to predict consumer intention to purchase safely certified food in a developing country like Vietnam by examining both direct and indirect effects of socio-demographic variables, trust and past behavior on intention.