Nguyen Thanh Dong, Cao Thi Mien Thuy, Nguyen Vinh Khuong and Anh Huu Tuan Le
Drawing from agency and comprehension theories, this paper aims to examine the influence of annual report readability (ARR) on financial reporting quality (FRQ), with a focus on…
Abstract
Purpose
Drawing from agency and comprehension theories, this paper aims to examine the influence of annual report readability (ARR) on financial reporting quality (FRQ), with a focus on how information asymmetry moderates this relationship.
Design/methodology/approach
The study uses a sample of 467 listed firms in Vietnam from 2015 to 2021. To analyze the relationship between ARR and FRQ, this paper employs a Generalized Method of Moments (GMM) regression, incorporating information asymmetry as a moderating factor.
Findings
The research findings show that ARR has a positive and significant impact on the FRQ of Vietnamese-listed firms. This paper also finds that information asymmetry significantly and partially moderates the relationship between ARR and FRQ. Specifically, ARR can help alleviate the level of information asymmetry and contributes to improved FRQ.
Practical implications
From a practical perspective, this paper provides empirical evidence for managers, investors and related government departments to evaluate the effects of ARR and offers regulators a method to help improve the transparency of the stock market. More importantly, the results of this study have reference value for scholars and practitioners in developing countries like Vietnam.
Originality/value
From a theoretical perspective, our study adds to the growing literature on ARR, expands the scope of ARR research, elaborates on relevant economic consequences of ARR and complements the literature on the determinants of FRQ.
Details
Keywords
Dong Thanh Nguyen, David Ng and Pui San Yap
The purpose of this paper is to explore the instructional leadership practices and structure in Singapore primary schools.
Abstract
Purpose
The purpose of this paper is to explore the instructional leadership practices and structure in Singapore primary schools.
Design/methodology/approach
The study employs a qualitative approach. Data were collected from interviews of 30 Singapore primary school principals and 25 working-day observations of five principals. A grounded theory method was utilized to analyze the qualitative data.
Findings
The instructional leadership roles of principals can be categorized into four key themes: vision development and implementation, physical and organizational structure, professional development, and leading and managing instruction. Importantly, the study illuminates a hybrid structure of instructional leadership in which both hierarchical and heterarchical elements exist.
Originality/value
The current study expands the global knowledge base on instructional leadership by providing indigenous knowledge of how instructional leadership is enacted in Singapore schools. Simultaneously, this study suggests an agenda for future research on instructional leadership.
Details
Keywords
David Ng, Dong Thanh Nguyen, Benjamin Koon Siak Wong and William Kim Weng Choy
The purpose of this paper is to present a review of empirical studies on principal leadership in Singapore. It seeks to provide a general picture of Singapore principals’…
Abstract
Purpose
The purpose of this paper is to present a review of empirical studies on principal leadership in Singapore. It seeks to provide a general picture of Singapore principals’ leadership qualities, styles, and roles.
Design/methodology/approach
This is a systematic review of empirical studies, using a “bounded” approach with a focus on the main findings of the reviewed studies. In all, 36 studies were selected for the interview. The findings of these studies were open coded, synthesized, and clustered into different themes.
Findings
The review revealed several qualities, characteristics, styles, and enacted roles of Singapore principals. While there are similarities between Singapore principals and principals elsewhere in the world, the review brought out some features unique to Singapore principals.
Originality/value
This review contributes to the growing literature in comparative research on principals’ leadership and their enacted roles, and concurrently functions as a guide for further research on school leadership in Singapore.
Details
Keywords
Le Quang Hieu, Vu Hong Van and Nguyen Khanh Doanh
This study analyzes the factors that affect the decisions of micro-businesses to switch to enterprises in Thanh Hoa, Vietnam.
Abstract
Purpose
This study analyzes the factors that affect the decisions of micro-businesses to switch to enterprises in Thanh Hoa, Vietnam.
Design/methodology/approach
In order to explain the behavior of micro-businesses in switching to enterprises, the authors designed a questionnaire and collected survey data from 404 micro-businesses. The generalized structural equation modeling was applied to analyze the structured model with the dichotomous dependent variable.
Findings
First, the behavior of micro-businesses to switch was indirectly affected by needs and directly affected by attitudes, perceived behavioral control, subjective norm and institutional quality. Second, the subjective norms exerted the most influence on the behavior of the micro-businesses in switching. This finding implies that (1) the behavior of the micro-businesses depended on the assessments, perceptions and views of their friends, relatives and colleagues, and (2) the behavior to switch stems mainly from the desire to improve the businesses' position in society. Finally, both formal and informal institutions play an essential role in the behavior of the micro-businesses to switch to enterprises.
Originality/value
There have been no previous studies that have applied structured models to test the behavior of micro-businesses to switch to enterprises. Furthermore, previous studies had mainly addressed the psychological factors or needs of micro-businesses. In this study, apart from the above factors, the authors discuss the impact of institutions on the behavior of micro-businesses to switch.
Details
Keywords
Nguyen Thi Hanh Nguyen and Hung Thanh Dang
The purpose of this paper is to show the adaptation of participatory concept: “from passive to active community” which is the key point to achieve successes of the case study…
Abstract
Purpose
The purpose of this paper is to show the adaptation of participatory concept: “from passive to active community” which is the key point to achieve successes of the case study project – a cultural village in Tam Thanh, Tam Ky, Quang Nam, Vietnam. Its achievements result from the employment of three principal steps including identifying core issues in the community, creating changes in human perceptions and living conditions, and demanding operation and maintenance of the community further. The project can seem to be an outstanding showcase for the applicability and possibility of other community projects around Vietnam.
Design/methodology/approach
The paper uses the previous community projects developed in Vietnam. However, they are less effective for the community in long-term due to ignoring/underestimating the role of local people. The case study is an impoverished residential neighbourhood in Tam Thanh, Quang Nam. The authors along with the colleagues observed and conducted the workshops on site to understand the problems, values and expectations of people and the land. The paper likes as a summary for achievements and lessons extracted from that field study. The comparison to the previous projects shows the efficiency of participatory design with the active involvement of the local community.
Findings
The practical experiences to find successes for the community projects in Vietnam: collaboration of experts, architects, volunteers and local people; classification of roles for groups of participants; the involvement of the local government. engagement of a collaborative relationship with the community under the patience, comprehension and sympathy of all members of the community; and role of the architects involving the projects should be supported for people’s participation to come up with the idea instead of proposing strict ideas.
Practical implications
The appropriate approaches on the right subjects and right time are the key of successes and sufficiency for the community projects, particularly to the impoverished neighbourhoods or places with sensitive issues. The Tam Thanh village is a typical example and its experiences can be disseminated for the other projects. It indicates the active and respectful involvement of like-minded people (experts, volunteers, sponsors, managers and in particular local people) is very important to achieve the final expected destination in the purpose for/by/with the community.
Social implications
The huge effect of community projects is directly on the local people. The approaching and understanding them is challenging. An achievable community project is that the real needs of the people are provided; they are aware of their roles and benefits; and finally, the values are retained and developed sustainably in long term. The community projects are characterised by the participation of many people in many different stages: analysis, design and implementation. Therefore, for the experts, volunteers and managers, they learn to listen to the voice of the local people and to avoid the forced thoughts and underestimation of local people’s involvement.
Originality/value
The value of the study is that the nature of participatory design method is shown through activities and results of the community project in Tam Thanh. The delivery from theoretical features to practical works is not easy and needs observation and understanding of local culture and life. Depending on each specific location, the application of this design theory is flexible and adaptive. An idea for every project is initiation; however, the participation of local people is key to the project’s achievement.
Details
Keywords
Dong Mai Tran, Vinh Van Thai, Nguyen Phong Nguyen, Shams Rahman, Lien Thi Ngoc Nguyen, Thao Kim Nguyen and Thanh-Thuy Nguyen
The new era of supply chain management is characterised by key change drivers, e.g. Industry 4.0, and post-COVID-19 VUCA (volatility, uncertainty, complexity and ambiguity…
Abstract
Purpose
The new era of supply chain management is characterised by key change drivers, e.g. Industry 4.0, and post-COVID-19 VUCA (volatility, uncertainty, complexity and ambiguity) business environment, in addition to the rising requirements for sustainability, responsiveness and customer centrism. An important and topical question in this context is what supply chain managerial competence logistics managers need to possess in order to enhance their individual performance in the new era. This question is addressed in this paper, which also explores the nexus of supply chain managerial competence expectation and possession upon which human resource development strategies are proposed accordingly.
Design/methodology/approach
The survey research design is adopted to empirically examine logistics managers’ supply chain managerial competence in the new era, and the forward-backward translation process was strictly followed. Data were collected through a survey conducted with owners or managers of Vietnamese firms whose business is in the logistics and related business areas, and 269 valid responses were used for analysis.
Findings
Results indicated that the proposed profile of four groups (foundation, core, specialist and technology-IT) and 38 competencies are valid and important to the individual performance of logistics managers in the context of Vietnam, which supports the tenet that logistics managers in the new era need to have a well-rounded profile of competencies, including those derived from contemporary change drivers. It was also found that the foundation competency group is perceived as more important than others, which is context specific given the current logistics development in Vietnam. Besides, it was also revealed that respondents in this research currently possess those competencies at a level which is lower than their perceived importance. An Importance-Possession (IPM) Matrix of Competency Development was mapped accordingly.
Research limitations/implications
The generalisation of this study would require further empirical examination from similar studies in other contexts, i.e. in other manufacturing and service sectors as well as in other developing and developed countries where logistics development is at different stages.
Practical implications
This research provides insights into the current competency profile of logistics managers in Vietnam, which can assist senior management with human resources development in their firms. Specifically, it is essential that Vietnamese logistics firms focus on providing education and training opportunities, both internally and externally, to enhance the level of possession of all competencies whose gaps between perceived importance and possession are the largest across the groups, especially those in the Maintaining Sustainably and Growing quadrants of the IPM.
Originality/value
Firstly, this research introduces an improvised framework of logistics managers’ supply chain managerial competence adopting the contingency approach, contributing to expanding the body of knowledge on how the competency profile of logistics managers should be developed. Secondly, the IPM matrix of competencies introduced in this research can be used as both the conceptual and managerial tool to classify and prioritise competencies for various purposes, e.g. education, training and policy implementation based on the nexus of supply chain competence expectation and possession.
Details
Keywords
Thanh Cong Nguyen, Hang Dieu Nguyen, Hoa Thu Le and Shinji Kaneko
This purpose of this paper is to understand residents’ choice of preferred measures and their willingness-to-pay (WTP) for the measures to improve the air quality of Hanoi city.
Abstract
Purpose
This purpose of this paper is to understand residents’ choice of preferred measures and their willingness-to-pay (WTP) for the measures to improve the air quality of Hanoi city.
Design/methodology/approach
Questionnaire surveys were conducted to collect the opinions of 212 household representatives living in Hanoi City. The survey tools were tested and adjusted through an online survey with 191 responses. Multivariate probit and linear regression models were used to identify determinants of respondents’ choices of measures and their WTP.
Findings
Respondents expressed their strong preferences for three measures for air quality improvements, including: (1) increase of green spaces; (2) use of less polluting fuels; (3) expansion of public transportation. The mean WTP for the implementation of those measures was estimated at about 148,000–282,000 Vietnamese dong, equivalent to 0.09–0.16% of household income. The respondents’ choices appear to be consistent with their characteristics and needs, such as financial affordability, time on roads and their perceived impacts of air pollution. The WTP estimates increase with perception of air pollution impacts, time on roads, education and income; but are lower for older people.
Practical implication
Increase of green spaces can be the measure to which policy makers should pay more attention. The match-up of residents needs and well-informed plans will be an important key to success.
Originality/value
This appears to be the first attempt to test the validity of public opinions on choices of measures for improving urban air quality in Vietnam. Our WTP estimates also contribute to the database on the values of improved air quality in the developing world.
Details
Keywords
Thu Trang Thi Ngo, Hong Quan Nguyen, Timothy Gorman, Quang Ngo Xuan, Phuong Lan Thi Ngo and Ann Vanreusel
Drought and salinity intrusion aggravated by climate change threaten agricultural livelihoods in Viet Nan's Mekong Delta. In response, authorities have built water management…
Abstract
Purpose
Drought and salinity intrusion aggravated by climate change threaten agricultural livelihoods in Viet Nan's Mekong Delta. In response, authorities have built water management infrastructure for irrigation and salinity protection. This study assessed the impact of one such project, the Ba Lai dam in Ben Tre province, on the livelihoods of aquaculture farmers.
Design/methodology/approach
This study uses the Sustainable Livelihoods Framework to assess the impact of the Ba Lai dam on the livelihood capitals of 18 farming households in four communes, located both upstream and downstream of the dam.
Findings
The authors find that, apart from some positive effects, the dam has also brought negative environmental consequences, such as increased water pollution. The authors also find that farmers have responded to the changes by adapting their livelihood practices.
Research limitations/implications
The samples were relatively small, encompassing four communes in Ben Tre province. On the other hand, this case study is instructive to the many ongoing infrastructure projects in the Vietnamese Mekong Delta.
Social implications
The project have caused an increase in water-related social conflict.
Originality/value
The case of the Ba Lai dam provides a cautionary example for infrastructure-based water management plans, both in Viet Nam and more broadly. The study suggests the need to strengthen community participation and prioritize impacts of farmers' capital assets when constructing water management infrastructure for climate change adaptation.
Details
Keywords
This chapter provides information on the development of Vietnamese education under the influence of global forces based on the analysis of relevant education research and policies…
Abstract
This chapter provides information on the development of Vietnamese education under the influence of global forces based on the analysis of relevant education research and policies using Wolhuter’s frameworks. In the process of coming up with ways to develop education in the face of different influences of globalization, besides having reactions with patterns commonly found in countries around the world, Vietnam also has responses that reflect its own political, sociocultural and economic characteristics. The state still plays a controlling role in education at all levels and many culture-related features that have existed throughout the country’s history have hardly changed, namely aspects related to teachers, learners and teaching and learning methods. To sustain its education in the globalized era, Vietnam must make more efforts in various aspects such as the link between education and employment, the logic of education objectives, the feasibility and appropriateness of curricula, quality of education, especially of higher education and equality in education for underprivileged groups.
Details
Keywords
Thao-Trang Huynh-Cam, Venkateswarlu Nalluri, Long-Sheng Chen, Jonathan White, Thanh-Huy Nguyen, Van-Canh Nguyen and Tzu-Chuen Lu
As emerging e-course providers after the COVID-19 crisis, universities (UNI) policymakers in the Mekong Delta region (MDR) have faced difficulties owing to limited clues about…
Abstract
Purpose
As emerging e-course providers after the COVID-19 crisis, universities (UNI) policymakers in the Mekong Delta region (MDR) have faced difficulties owing to limited clues about what factors improve student retention and recruitment. This study aims to determine important factors (IF) for student satisfaction with e-course adoption (e-satisfaction) for student retention and recruitment.
Design/methodology/approach
Survey data collected from 850 students of the target UNI were analyzed using the DT-fuzzy DEMATEL method. Input factor dimensions included course design, technical infrastructure, interaction, teacher-related and student-related factors. Decision Trees (DT) confirmed the final factors; fuzzy decision-making trial and evaluation laboratory (DEMATEL) was used to establish the cause-effect relationships among these factors.
Findings
DT-fuzzy DEMATEL method can identify satisfied and dissatisfied students (accuracy = 94.95%) and determine IFs successfully. The most IFs included new and useful knowledge/information provided, various effective teaching methods and motivation to read provided learning materials.
Originality/value
Although e-satisfaction has been the focus of theories and practices, e-satisfaction in an emerging region like MDR has been studied here for the first time. Most IFs can be used as predictors for e-satisfaction and serve as a primary reference for UNIs’ policymakers. Several practical suggestions were also provided for the sustainable and long-term development of e-programs.