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Article
Publication date: 24 August 2021

Yuh-Jiuan Parng, Taufik Kurrahman, Chih-Cheng Chen, Ming Lang Tseng, Hiền Minh and Chun-Wei Lin

This study aims to construct a valid hierarchical sustainable human resource management (SHRM) model with interrelationships among its attributes in terms of qualitative…

651

Abstract

Purpose

This study aims to construct a valid hierarchical sustainable human resource management (SHRM) model with interrelationships among its attributes in terms of qualitative information.

Design/methodology/approach

This study applies the fuzzy Delphi method to validate SHRM attributes and visualize the causal interrelationships among these attributes using a fuzzy decision-making trial and evaluation laboratory method.

Findings

This study finds that green performance management and compensation lead to human resource benefits and economic sustainability in the HRM model.

Practical implications

Open environmental communication, green human resource planning, green training and development, employee eco-friendly behavior and organizational culture are the top five criteria supporting practical improvement in the healthcare industry.

Originality/value

The emergence of new, unprepared, and inexperienced health care entities with inadequate human resource management (HRM) potentially causing social problems within the industry, SHRM is necessary to balance the social, environment, and economic performance and must be studied by both academicians and practitioners. However, the HRM application field is still in its infancy, which limits the understanding of its potential.

Details

Management of Environmental Quality: An International Journal, vol. 32 no. 6
Type: Research Article
ISSN: 1477-7835

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Article
Publication date: 8 July 2024

Nhi Yen Nguyen, Hao Gia Tran, Dang Thanh Tra, Nhung Tuyet Le and Hien Thi Thuy Nguyen

This study aims to combine two theories, the Theory of Planned Behaviour (TPB) and the Norm Activation Model (NAM), to investigate the relationship between the awareness of…

116

Abstract

Purpose

This study aims to combine two theories, the Theory of Planned Behaviour (TPB) and the Norm Activation Model (NAM), to investigate the relationship between the awareness of reducing single-use plastic waste's environmental cost and the behaviour to limit the use of single-use plastic products (SUPPs) by FPT university students.

Design/methodology/approach

Quantitative research methodologies were employed on a sample of 506 university students. The survey data was then examined using SPSS, SPSS AMOS and SmartPLS software.

Findings

The overarching conclusion of the study is that awareness of reducing single-use plastic waste's environmental cost has a positive impact on FPT university students' behaviour to reduce their use of single-use plastic products. Another intriguing discovery is how socialisation of responsibility affects pro-environmental behaviour through the interplay between personal norms, subjective norms and behavioural intention.

Originality/value

This study on the relationship between SUPP low-consumption awareness and behaviour and mediating factors is a necessary foundation for future studies related to changing the behaviour of students using SUPPs. That will also be a solid foundation for practical plans to change behaviour using SUPPs through communication campaigns to increase awareness.

Details

International Journal of Sustainability in Higher Education, vol. 26 no. 1
Type: Research Article
ISSN: 1467-6370

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Available. Open Access. Open Access
Article
Publication date: 2 August 2024

Ha Thi Thu Nguyen, Tri Tri Nguyen and Hien Thi Thu Nguyen

This paper studies the association between earnings opacity and corporate social responsibility disclosures of firms listed on the Vietnamese Stock Exchange.

721

Abstract

Purpose

This paper studies the association between earnings opacity and corporate social responsibility disclosures of firms listed on the Vietnamese Stock Exchange.

Design/methodology/approach

We utilize a dataset comprising a sample of all listed Vietnamese firms for the period of 2014–2022. Data regarding corporate social responsibility information are gathered manually. Following Dechow et al. (1995), Kothari et al. (2005) and Bhattacharya et al. (2003), earnings opacity is measured by using three proxies, including abnormal accruals, earnings smoothing and loss avoidance. Our hypothesis was tested via ordinary least squares (OLS) regressions. To address endogeneity problems, we use the two-stage instrumental variable method (IV-2SLS) as well as the generalized method of moments (GMM) to ensure the robustness of our results.

Findings

We find that earnings opacity is positively related to corporate social responsibility disclosures. Cross-sectional analyses indicate that managers of firms disguise their opportunistic behaviour by disclosing more information about corporate social responsibility. The evidence also shows that firms experience long-run underperformance when having higher earnings opacity and greater sustainability disclosures. Our results remain robust even after correcting for endogeneity using the IV approach and the GMM method.

Practical implications

Evidence from this study can serve as a warning signal to the investment community, highlighting that some methods aimed at enhancing a firm’s corporate social responsibility disclosures might be used to obstruct other unethical activities. Moreover, the results of this study can help regulators gain a better comprehension of firms' reporting patterns concerning corporate social responsibility initiatives. It should not only reform the corporate social responsibility regulation but also impose stronger litigation for firms to enhance the quality of corporate social responsibility disclosures.

Originality/value

We are the first to present evidence regarding the relationship between earnings opacity and corporate social responsibility disclosure in Vietnam.

Details

Journal of Economics and Development, vol. 26 no. 4
Type: Research Article
ISSN: 1859-0020

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Book part
Publication date: 30 October 2024

Quyen Vu Thi and Meri Juntti

This chapter focuses on the potential of urban agriculture to support progress in SDG targets 2.1, 2.2, 2.3, and 2.4 in Ho Chi Minh City (HCMC), Vietnam. The chapter integrates…

Abstract

This chapter focuses on the potential of urban agriculture to support progress in SDG targets 2.1, 2.2, 2.3, and 2.4 in Ho Chi Minh City (HCMC), Vietnam. The chapter integrates findings from the British Council-funded project, ‘Urban Resilience from Agriculture through Highly Automated Vertical Farming in the UK and Vietnam’, undertaken in collaboration with Middlesex University, Van Lang University, and local agricultural stakeholders in HCMC. Food security in the city faces multiple challenges ranging from significant in-migration, decreasing area of cultivated land, the impact of the Covid-19 pandemic that continues to depress the economy and disrupt food supply chains, and climate change impacts affecting the environment and people throughout the city. HCMC accommodates a substantial agricultural sector, which is evolving from traditional to modern production practices. City’s leaders established numerous policies that emphasise green, circular economies, climate change resilience, and low carbon emissions fuelling demand for agricultural solutions that integrate traditional and modern technologies that can be embedded in the local topography, soil types, architectural space, and native culture. Findings from greenhouse trials, community awareness surveys, and stakeholder-led workshops point to a range of high-technology-supported agriculture models that, if applied flexibly throughout the varying context of the urban area, have good scope to help Ho Chi Minh City and meet its growing need for food as well as its sustainability aspirations.

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Article
Publication date: 1 June 2017

Iftekhar Ahmed

This paper presents concepts important for understanding urban poor housing in Vietnam, with a focus on key environmental, socio-economic, and cultural dimensions that bear on the…

52

Abstract

This paper presents concepts important for understanding urban poor housing in Vietnam, with a focus on key environmental, socio-economic, and cultural dimensions that bear on the housing sector. The paper draws on extensive field studies and presents a diagnosis of the context of and prospects for housing of the urban poor in Vietnam's two main cities: Hanoi and Ho Chi Minh City. While the literature on this theme is scanty, it points to the market-orientated economic reforms initiated in the 1980s as a key factor in creating imbalance in the housing supply. Recognising the current challenges in balancing affordability and sustainability, the study explores Vietnam's lack of adequate and affordable housing and the problems faced by the urban poor in accessing adequate housing.

Details

Open House International, vol. 42 no. 2
Type: Research Article
ISSN: 0168-2601

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Article
Publication date: 23 July 2024

Hien Vo Van, Malik Abu Afifa and Isam Saleh

This study aims to investigate whether cloud-based accounting information system (AIS) usage contributes to AIS effectiveness, with firm size acting as a moderator. Furthermore…

732

Abstract

Purpose

This study aims to investigate whether cloud-based accounting information system (AIS) usage contributes to AIS effectiveness, with firm size acting as a moderator. Furthermore, the role of AIS effectiveness as a mediator in the relationship between cloud-based AIS usage and organizational performance (OP) is further evaluated. In this context, the study is a bridge to show that small and medium-sized enterprises (SMEs) try to apply cloud accounting to improve profitability, thereby funding more social-environmental activities on the path to sustainability.

Design/methodology/approach

The study conducted an online survey of chief accountants in Vietnam’s SMEs. Data from 193 responses were gathered and analyzed using partial least squares structural equation modeling.

Findings

The findings show that cloud-based AIS usage considerably contributes to AIS effectiveness and OP and that AIS effectiveness has a beneficial influence on OP. Furthermore, the study shows that firm size moderates the relationship between cloud-based AIS usage and AIS effectiveness. Further findings show that cloud-based AIS usage influences OP via AIS effectiveness.

Practical implications

The findings of this study expand the existing body of knowledge on cloud-based AIS usage and benefit managers when formulating their business information models. In practice, SMEs need to increase the use of cloud-based AIS to better manage AIS. Enhancing profitability through cloud accounting also determines the ability to finance sustainability activities in SMEs.

Social implications

One of the practical values of this study is the impact on Vietnam’s socioeconomic growth and sustainability. With cloud-based AIS, SMEs may enhance information and system quality, boost system usage frequency, gain satisfaction and increase performance. Furthermore, the comprehensiveness of AIS from cloud-based AIS usage is also a condition for SMEs to enhance accountability for social-environmental information in future sustainable reporting. These advantages improve the efficiency of strategic decision-making, hence increasing SMEs’ competitiveness and social-environmental performance. These benefits will work directly or indirectly toward fostering broader socioeconomic and environmental sustainability in developing economies.

Originality/value

To open a bright perspective of cloud-based AIS usage for AIS effectiveness as well as OP in SMEs toward sustainability in a developing economy, the authors conducted an exploratory study because this topic is quite new in these firms, especially in a developing economy such as Vietnam. These discoveries partly support SMEs to quickly achieve sustainable development goals in the future.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 24 July 2024

Hien Ngoc Nguyen, Hoang Ngan Vu, Huy Viet Hoang and Phuong Tran Huy

This study aims to examine the relationship between corporate social responsibility (CSR) and worker turnover rate (WTR) and worker turnover cost (WTC) in Vietnamese garment…

242

Abstract

Purpose

This study aims to examine the relationship between corporate social responsibility (CSR) and worker turnover rate (WTR) and worker turnover cost (WTC) in Vietnamese garment companies, using the mediating role of symbolic image dimensions (SID) of employer image and the moderating role of unemployment rate.

Design/methodology/approach

This study uses Signaling Theory and Job Embeddedness Theory as theoretical frameworks to examine the mediating role of SID and the moderating role of the unemployment rate on the link between CSR and WTR, as well as the associated cost. Data from 119 Vietnamese garment companies are analyzed using structural equation modeling – AMOS software.

Findings

The findings suggest that CSR has a direct adverse effect on the WTR and an indirect effect on WTC through WTR. The results also indicate a direct relationship between the level of CSR adopted by companies and workers’ perception of the symbolic attributes of their company’s employer image as sincere, innovative, competent and prestigious. This, in turn, leads to a reduced rate of worker turnover. In addition, this study discovers the moderating influence of the region’s unemployment rate on the correlation between companies’ CSR and WTR.

Practical implications

The results indicate that companies should view CSR as a strategic tool to obtain better performance by achieving a win-win state of affairs with their workers. It also implies the influence of external economic factors on the relationship between CSR and worker turnover.

Originality/value

This study contributes to the literature by highlighting the economic benefits of CSR and the SID.

Details

Social Responsibility Journal, vol. 20 no. 10
Type: Research Article
ISSN: 1747-1117

Keywords

Available. Open Access. Open Access
Book part
Publication date: 1 December 2022

Huu Minh Nguyen, Thi Hong Tran and Thi Thanh Loan Tran

“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s…

Abstract

“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s participation and achievements in scientific research is considered a great and important resource for industrialization and modernization. Even so, are there gender differences in scientific achievement in the social science research institutes in Vietnam? What factors influence the scientific achievement of female social researchers? The answers will be based on data from a 2017 survey with a sample of 756 researchers, of which 77.6% were female. The survey was conducted by the Vietnam Academy of Social Sciences, a leading, ministry-level national center for the social sciences in Vietnam. This chapter analyzed the scientific achievements of researchers through their position as principal investigators of research projects and their publications, and factors that may impact this. Bivariate and multivariate analyses of factors that may affect the scientific achievement of researchers found that gender differences in academic achievement in the social sciences in Vietnam was still prevalent. Female researchers’ scientific achievements were lower than those of their male counterparts. The contribution to science of Vietnamese female researchers was limited by many different factors; the most important were the academic rank of the researchers and gender stereotype that considered housework the responsibility of women.

Details

Diversity and Discrimination in Research Organizations
Type: Book
ISBN: 978-1-80117-959-1

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Article
Publication date: 3 February 2025

Huu Cuong Nguyen and Hien Khanh Duong

This study aims to investigate the relationship between sustainability reporting and the cost of capital among Vietnamese firms using the Global Reporting Initiative (GRI…

35

Abstract

Purpose

This study aims to investigate the relationship between sustainability reporting and the cost of capital among Vietnamese firms using the Global Reporting Initiative (GRI) standards.

Design/methodology/approach

Using a sample of the 100 largest firms by market capitalisation listed on the Hanoi and Ho Chi Minh stock exchanges as of 31 December 2023, this study applies regression models to examine how sustainability disclosure influences the cost of debt (COD), cost of equity (COE) and the weighted average cost of capital (WACC) over the period from 2021 to 2023.

Findings

The findings indicate a significant negative relationship between sustainability disclosure and the COD, COE and WACC, with environmental-related sustainability development goals (SDGs) disclosures having the most substantial impact. These results highlight the critical role of transparency in reducing information asymmetry and agency costs, ultimately lowering the cost of capital.

Research limitations/implications

This study extends stakeholder and signalling theories by demonstrating how sustainability disclosure affects both shareholders and creditors in a developing economy.

Practical implications

This study provides actionable insights for corporate managers and financial institutions on how sustainable development practices can enhance access to capital at more favourable rates. Policymakers and banks are encouraged to implement green finance initiatives to promote sustainability further.

Social implications

As Vietnam strives to combat climate change, this research underscores the importance of sustainable practices in building trust with investors and lenders.

Originality/value

To the best of the authors’ knowledge, this study offers one of the first comprehensive examinations of the link between sustainability reporting and capital costs in Vietnam, offering important empirical evidence for academics and practitioners.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Book part
Publication date: 25 February 2021

Nguyen Huu Minh and Phan Thi Mai Huong

Purpose: To explore emotional support, daily housework assistance, and economic support for older adults provided by the Vietnamese family within the context of the impacts of…

Abstract

Purpose: To explore emotional support, daily housework assistance, and economic support for older adults provided by the Vietnamese family within the context of the impacts of socio-economic, demographic, and other factors.

Methodology: (1) The researchers used data from censuses taken from 1989 to 2019; national surveys of Internal Migration, Labor and Employment and other topics; and recent large sample sociological surveys (2) adapted a modified Diamond Care Model (Ochiai, 2009) to analyze effects of the characteristics of older adults; and of the country’s laws, policies, and socio-economic changes, on the families’ caregiving activities supporting the older adults.

Findings: The family is still the most important institution providing care for older adults in Viet Nam. Most older people live with their children and see this as an age-old security solution despite differences related to lifestyles and interests. However, when the average number of working-age people per older person decreases, as older adults live longer, household sizes are smaller, and there is increased large migration, the demand for non-family caregiving for older adults will increase. Since social services to help meet this demand are limited, the traditional family support system for the elderly in Viet Nam will face many challenges as families try to assure the quality of care needed in the very near future.

Value: This chapter shows systematically a relationship between elderly care in the Vietnamese family and socio-economic, demographic, and associated factors based on comprehensive data sources. The results can help us think about how to create an appropriate future model for taking care of older adults in Viet Nam that combines the efforts of families and the support of comprehensive social policies by the community.

Details

Aging and the Family: Understanding Changes in Structural and Relationship Dynamics
Type: Book
ISBN: 978-1-80071-491-5

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