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This study aimed to examine the impact of learning organization (LO) on job satisfaction and individual performance in Vietnamese enterprises. The study further explores the mediating effect of job satisfaction on the relationship between learning organization and employee performance.

Data were collected from 653 employees from various types of organizations in Vietnam. Structural equation modeling was implemented to test the hypotheses.

The results revealed that the proposed research model was supported. Results indicated that LOs positively influenced employees’ job satisfaction and the broader range of their individual performance. In addition, employees’ job satisfaction motivated them to achieve higher performance levels. The study also found a mediating effect of job satisfaction on the relationship between LO and employee performance. The results underscore the importance of implementing an LO culture for individual outcomes such as job satisfaction and employee performance in the Vietnamese cultural context, which is based on socialism and Confucianism.

To the best of the authors’ knowledge, this is the first study to examine the relationships among LO, job satisfaction and individual employee performance in the Vietnamese context. The results offer a deeper understanding of the LO concept in the Vietnamese cultural context and highlight the cultural impact on the LO concept and its effects. The results suggest how the LO concept is applied in the Vietnamese context.

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

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.

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.

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.

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

The purpose of this study was to evaluate how higher tax on tobacco would influence output and employment in Vietnam.

The authors used micro-simulation techniques proposed by Walbeeck (2010). Both national data (from Input–Output Table) and household data (Vietnam Household Living Standard Survey) were utilized.

The results showed that any increase in the excise tax for tobacco would have positive net impacts on both national output and employment. The tobacco industry would not be significantly affected due to its small contribution to national economy and employment. More importantly, money released from reduced tobacco consumption would be reallocated to other goods and services, and thus outputs and jobs in nontobacco sectors would increase.

The key limitation of this study was due to unavailability of updated data, especially Input–Output Table as well as household living standard survey.

This study concluded that government should increase tax on cigarette along with a well-planned roadmap to avoid unexpected consequences on income and employment of laborers in this sector.

This study replicated a popular approach in order to verify an important government policy (i.e. effect of tax on tobacco on output and employment) under Vietnamese context.

This study aims to examine the effects of the proposed mobile Web library application (MWLA) on the search experience and its impact on learners’ engagement, interaction and overall learning outcomes within an institutional repository. Furthermore, the study investigates learners’ acceptance of the MWLA system.

The study suggests implementing an MWLA with Algolia’s search service to improve the institutional repository and enhance learners’ access to reliable information. It involved an experiment with 85 undergraduate students divided into experimental and control groups (CGs), where the experimental group (EG) used MWLA for search tasks, and the CG used the traditional library website. The study evaluated the acceptance and learning behaviours of the EG towards MWLA, considering factors such as usefulness, ease of use, mobility, accessibility, satisfaction and intention to use.

The findings of this study provide empirical evidence that the EG, which used the MWLA, demonstrated superior performance compared to the CG across all institutional repository collections, resulting in improved learning outcomes. Participants were highly satisfied with MWLA and found it user-friendly and beneficial for improving search skills. MWLA’s portability and accessibility motivated active learner engagement.

The powerful search bar of MWLA significantly enhanced learners’ search efficiency, resulting in more effective retrieval of relevant materials. Moreover, learners who actively engaged with previews and full-text content, using appropriate keywords and syntax, achieved higher scores and were more likely to access previews, abstracts and full texts of documents using the sorting-by-year or by-advisor feature.

This study aims to address the reliability and construct validity of the Individual Work Performance Questionnaire (IWPQ) in a Vietnamese context. Using the IWPQ as a measurement tool, this research also examined whether demographic features (such as gender, education level, work experience and position in a company) influenced employees’ work performance.

The Vietnamese IWPQ was validated via a two-step process of factor analysis, including an exploratory factor analysis (EFA) and confirmatory factor analysis (CFA). The data collected were randomly divided into two subsamples to independently serve the EFA (n = 341) and CFA (n = 342). ANOVAs and t-tests were also used to examine the differences in individual work performance (IWP) among different demographic categories.

The results of the current study confirmed the applicability of the three-dimensional IWPQ in a Vietnamese context. In addition, they also indicated several demographic features that impacted employees’ patterns of responses to IWPQ dimensions.

This study focused on the construct validity of the IWPQ, without taking the content, face or criterion validity into consideration. Thus, future research should be conducted to yield a more comprehensive validation of the instrument, to measure the relationship between human resource development (HRD) practices and employee performance and to examine the relationship between strategic HRD and IWP and firm outcomes. In addition, the validated Vietnamese version of the IWPQ may inspire comparative studies on individual performance within and between units in an organization and among organizations and industries.

HRD practitioners can now use the validated IWPQ in the Vietnamese language to assess fluctuations in and analyze current staff performance, thereby facilitating human resource management and development. This study also offers recommendations for business leaders and HRD practitioners striving to implement strategic HRD aimed at reducing disparities in gender and between educational qualifications and job assignments at workplace, with the overarching goals of enhancing staff performance. These recommendations prove instrumental in improving staff performance, strengthening organizational efficiency and ultimately tackling the issue of low productivity in Vietnam and neighboring countries.

This study findings underscore the significance of embracing strategic HRD while taking into account individual, organizational and contextual factors that influence IWP. This approach serves to bridge current gaps related to IWP, including Vietnam’s comparatively lower productivity compared to neighboring nations, educational qualifications and role allocations within the workplace, as well as the prevailing work standards and strategic objectives.

To the best of the authors’ knowledge, this rigorously validated Vietnamese version of the IWPQ is the first of its kind in Vietnam, making a significant contribution to inclusivity initiatives and offering substantial evidence to affirm the IWPQ’s relevance across diverse contexts.

In an era of global competition, firms need to collaborate for long-term benefits. Researchers have investigated the linkages between supply chain collaboration (SCC), customer satisfaction and loyalty. However, little attention has been paid to these linkages in the home electronics sector. This study attempts to investigate the impacts of SCC on firms' competitive advantage, customer satisfaction and customer loyalty in the home electronics sector of Vietnam.

Besides aggregation of literature review, the authors conducted an experimental study with a sample of 300 customers who bought household electronic appliances in the first six months of 2021 in Hanoi city, Vietnam. In this study, structural equation modelling (SEM) was used to analyse the hypotheses.

The findings indicate that SCC has a positive impact on competitive advantage, increasing customer satisfaction and loyalty in the home electronics sector. Evidence also revealed that competitive advantage can be enhanced through information sharing, decision synchronisation and incentive alignment.

This study can be applied to foster a more effective collaboration approach amongst supply chain members in the household electronic appliances sector, which, in turn, will increase competitiveness, customer satisfaction and loyalty.

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.

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.

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.

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.

This study aims to investigate the relationship between corporate tax avoidance and stock price crash risk and the moderating effects of corporate governance.

This study investigates the relationship between corporate tax avoidance and stock price crash risk using the sample consisting of listed firms in Vietnam for the period of 2011–2020 using panel regressions.

The authors find that there is a positive relationship between tax avoidance and stock price crash risk. Foreign ownership weakens the impacts of tax avoidance on stock price crash risk, while managerial ownership strengthens the impacts. Female Chief Executive Officers (CEOs) and female chairpersons weaken this relationship. Board gender diversity and state ownership have insignificant moderating impacts.

These findings could help the stock market build better internal monitoring mechanisms to reduce the impacts of tax avoidance on future stock price crash risk. Investors can recognize the characteristics of corporate governance, especially foreign ownership, managerial ownership, female CEOs and female chairpersons when making investment decisions. The policy makers should consider policies to attract foreign investment and support women entrepreneurship.

This paper contributes to the literature on the impacts of tax avoidance on stock price crash risk in emerging countries. This paper is the first to investigate the influence of corporate governance mechanisms including state ownership, foreign ownership, female CEOs and chairpersons and board gender diversity on this relationship.

This paper aims to develop a multi-hazard risk assessment method based on probability theory and a set of economic, social and environmental indicators, which considers the increase in hazards when they occur concurrently or consecutively.

Disaster risk assessment generally considers the impact and vulnerability of a single hazard to the affected location/object without considering the combination of multiple hazards occurring concurrently or consecutively. However, disasters are often closely related, occurring in combination or at the same time. Probability theory was used to assess multi-hazard, and a matrix method was used to assess the interaction of hazard vulnerabilities.

The results of the case study for the Mid-Central Coastal Region show that the proportions of districts at a very high class of multi-hazard, multi-vulnerabilities and multi-hazard risk are 81%, 89% and 82%, respectively. Multi-hazard risk level tends to decrease from North to South and from East to West. A total of 100% of coastal districts are at high to very high multi-hazard risk classes. The research results could assist in the development of disaster risk reduction programs towards sustainable development and support the management to reduce risks caused by multi-hazard.

The multi-risk assessment method developed in this study is based on published literature, allowing to compare quantitatively multiple risk caused by multi-hazard occurring concurrently or consecutively, in which, a relative increase in hazard and vulnerability is considered. The method includes the assessment of three components of disaster risk including multi-hazard, exposure and multi-vulnerability. Probability and Copula theories were used to assess multi-hazard, and a matrix method was used to assess the interaction intensity of multi-vulnerabilities in the system.

This study proposes a serial mediation model to investigate the factors influencing hospitality and tourism (H&T) students' destination choice intentions in an experiential learning context. By extending the theory of planned behavior (TPB) model to include extended variables and the stimulus-organism-response (S-O-R) theory, this study explores pathways in which experiential learning involvement (IEL) and destination emotions (DE) interact with attitude (ATT), subjective norms (SN) and perceived behavioral control (PBC) to predict H&T students' intentions (ITT). This work also examines the moderating role of destination familiarity (DF) on relationships between destination emotions and attitudes, subjective norms and perceived behavioral control.

The conceptual model and research hypotheses were each assessed using partial least squares structural equation modeling (PLS-SEM). Paper-based surveys were used to collect data from 715 students majoring in tourism and hospitality training at schools in Vietnam and applying experiential learning activities during their training.

Research results confirm a serial mediation model wherein IEL and DE promote the formation of intention to choose a specific destination through various pathways: IEL? PBC? ITT; IEL? DE? SN/PBC? ITT and DE? SN/PBC? ITT. In addition, the results show that destination familiarity dampens the relationship between emotions and attitudes as well as with perceived behavioral control.

This study offers practical recommendations for destination management organizations (DMOs) seeking to increase the intention of H&T students to choose their particular destination. These recommendations include: forming strategic alliances with H&T educational institutions; implementing preferential policies like discounted or free admission to attractions and corporate discounts for students; launching targeted digital marketing campaigns on social media platforms and promoting the destination through youth-oriented media such as television shows and music videos.

From addressing the research gap by developing and testing a serial mediation model of destination choice intention of H&T students in an experiential learning context, this study offers new insights into developing scales of constructs in the research model associated with the context of experiential learning and highlights the importance of IEL and DE as a stimulus to achieve ATT, SN and PBC, all of which serve to increase H&T students' intention to choose a destination through different paths under the moderating lens of destination familiarly.