The purpose of this paper is to study how people use competing accounting numbers to make sense of and legitimize actions in a complex environment in times of crisis.
Abstract
Purpose
The purpose of this paper is to study how people use competing accounting numbers to make sense of and legitimize actions in a complex environment in times of crisis.
Design/methodology/approach
This paper analyzes the implementation of a standardized budget model at a USA intergovernmental organization, by relying on a triangulation of data sources, including face-to-face interviews, direct observations, and archival documents. The organization faces one of the greatest crises it has ever experienced. An accounting team and a human resources team make sense differently the same reality–staffing. The sensemaking perspective framework is utilized to provide a theoretical structure for the analysis.
Findings
The understudied organization undergoes constant evolution during the budgetary crisis; data reveal different forms of cues, which activate the sensemaking process, such as fading and compressed cues. Although compressed cues subsequently emerge, they play a more crucial role in managers' enactment than pre-existing fading cues. Artificializing accounting numbers refer to the social process of constructing compressed cues or artificial artifacts that are neither wrong nor right, neither soft nor hard and not useful for peoples' sensemaking but used to legitimize managers' strategic decisions.
Practical implications
This artificializing process explains the people's resistance to policy implementation. Furthermore, the multiplicity of cues provides useful information for regulators and managers to understand uncertainty during a crisis.
Originality/value
This study presents a rare case of an international third sector organization amid a budgetary crisis. Among few studies referring to numbers as sensemaking resources, this study focuses on the importance of systematic power and corporate power relative to the process of sensemaking.
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Nguyen Hong Sinh and Hoang Thi Hong Nhung
This paper seeks to focus on identifying the searching behaviours of users, their difficulties as well as their expectations from library supports while using online databases at…
Abstract
Purpose
This paper seeks to focus on identifying the searching behaviours of users, their difficulties as well as their expectations from library supports while using online databases at the Central Library of Vietnam National University – Ho Chi Minh City.
Design/methodology/approach
Usage reports of six online databases subscribed by the Central Library were analyzed, a survey by emailing users a questionnaire and four deep interviews were conducted.
Findings
The amount of usage increases yearly, however it is still low in comparison with the number of subscribers who have registered for using online databases. Users did search for their research and study rather than for their teaching or professional knowledge update. Often they looked for journal articles and theses rather than e‐books. Key words and titles were used the most when searching. Reading the guidance from the library websites or from the databases was most used. This suggested that most users did not know how to use the databases and preferred to learn by themselves. Email was preferred by users to communicate with library staff. English language and database searching skills were the biggest barriers preventing users from employing online databases.
Originality/value
This paper provides an understanding of users' behaviours and suggests that it is necessary to assist users in using online databases in Vietnam universities. Up to now, these issues have not been known. They are relevant to improving the utilization of online databases.
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Diep T. N. Nguyen, Huu-Ngoc Nguyen, Stephen T. T. Teo, Nhung Thi Hong Nguyen and Tran Ha Minh Quan
Incorporating conservation of resources theory into the sustainable career framework, this study empirically examines how social support at work, harmonious passion and strengths…
Abstract
Purpose
Incorporating conservation of resources theory into the sustainable career framework, this study empirically examines how social support at work, harmonious passion and strengths use interact to bolster work–home enrichment.
Design/methodology/approach
This study tested hypotheses through a two-wave research design with a final sample of 357 academic respondents from public universities in Vietnam.
Findings
We found positive relationships between social support, harmonious passion and work–home enrichment. Strengths use significantly moderated these relationships.
Practical implications
Organizations should cultivate a supportive environment and opportunities to help individuals utilize social support and exert their strengths to be more passionate and enrich their work–home activities.
Originality/value
This study addresses the knowledge gap regarding the crucial interdependence and interactions between contextual and personal resources in promoting work–home enrichment, an underexplored aspect in sustainable career literature. It highlights how social support and harmonious passion enhance work–home enrichment. Using strengths is a fundamental boundary condition for these associations. The findings offer invaluable implications for leveraging work-related resources and personal qualities to enrich work and home domains for a sustainable career.
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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.
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Thi Thu Trang Nguyen and Thi Phuong Linh Nguyen
The paper is aimed at examining the mediating role of action and coping plans in reducing intention-behaviour gap as a function of underlying perceived self-efficacy [action…
Abstract
Purpose
The paper is aimed at examining the mediating role of action and coping plans in reducing intention-behaviour gap as a function of underlying perceived self-efficacy [action self-efficacy (ActS) and coping self-efficacy (CopS)] in organic food (OF) consumption.
Design/methodology/approach
A cross-sectional study was designed to examine the moderating role of perceived self-efficacy in the intention–plans–behaviour relationship. To test the theoretical framework, data from 453 valid questionnaires were recruited in Hanoi (Vietnam) and were analysed to test validity and reliability before being evaluated for hypothesis testing by Smart-PLS 4.0.
Findings
The results indicate that action and coping plans have significant positive effects on the relationship between intention and behaviour. CopS has a significant positive effect on the two paths of the intention-coping plan-behaviour mediation, whereas action plan (AP) has merely a significant positive link to the intention-AP path.
Research limitations/implications
There are several limitations of the paper, including a small and undiversified-characteristic sample and general OF.
Practical implications
The findings of the study make recommendations for marketers to boost OF consumption in Vietnam.
Originality/value
This is the first study to examine a dual-moderated mediation model in narrowing the intention-behaviour gap, especially in the context of OF consumption. Particularly, the notions of plan and self-efficacy are divided into sub-constructs on the basis of different functions and both paths in the intention-plan-behaviour mediation are investigated. AP and coping plan are served as dual mediators, whereas ActS is regarded as moderator for both paths of intention-AP-behaviour link and CopS is examined as moderator for both paths of intention–coping plan–behaviour relationship, providing a holistic mechanism in translating intention into behaviour.
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Jung Hyun Ryu and Anh Thuy Nguyen
The research aims to provide the basis for a better understanding of the internationalization of higher education in Vietnam. First, it examines Vietnam's higher education reforms…
Abstract
Purpose
The research aims to provide the basis for a better understanding of the internationalization of higher education in Vietnam. First, it examines Vietnam's higher education reforms and policy/ legal frameworks for the promotion of internationalization since the implementation of Doi Moi in 1986. Secondly, it analyzes the internationalization activities at the national and institutional levels. At both levels, the internationalization activities are categorized into internationalization at home and cross borders (Knight, 2012). Finally, the paper discusses the challenges Vietnamese HE is facing and presents policy directions.
Design/methodology/approach
This study employs a case study research strategy to examine and gain understanding of internationalization of higher education in Vietnam as a phenomenon. The study collected detailed information using a variety of data collection procedures over a period of time. First, it analyzes Vietnam's higher education reforms as well as policy and legal framework for the promotion of internationalization. Then, using Knight's framework, the study analyzed the internationalization at home and crossborder educational activities at the national and institutional levels. At the national level, strategic policy goals and programs were explored. Then, it chose Vietnam National University- Hanoi as a institutional case to learn its institutional strategies on cross border programs and mobility, reputation building, research cooperation.
Findings
Vietnam has continuously reformed its legal and policy framework of higher education to better integrate into the global higher education market and also to meet the national demand for economic development. Predominant rationale for Vietnam to engage in crossborder programs is for brain development, specifically in the academics and public sector. Meanwhile internationalization at home is driven by (1) international programs and universities and (2) initiative to enhance competitiveness of its higher education institutes. Vietnam hosts different models of international universities, including classical, satellite and co-founded. However, issues and challenges remain, such as poor lack of systematic cooperation and coordination at the governmental level, retaining talents, and finally finances.
Originality/value
Written for the special edition on Internationalization of Higher Education in the Era of SDGs: Asia–Pacific Perspective, the study aims to provide a basis for understanding the current situation of internationalization higher education in Vietnam and how it compares to its partners in the region. This study is unique as it provides a two-layer analysis, at the national and institutional levels capturing macro and micro perspectives in one scene. In addition, this study includes rich empirical data, which was rare in previous literature due to limited access.
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This paper aims to provide an overall picture of Vietnamese international student mobility which remains silent in Vietnamese international education and migration research.
Abstract
Purpose
This paper aims to provide an overall picture of Vietnamese international student mobility which remains silent in Vietnamese international education and migration research.
Design/methodology/approach
This paper traces the evolvement of Vietnamese student outflows in a historical approach by analyzing official documents published by governmental agencies, public media and international education and migration literatures.
Findings
While the early Vietnamese student movements from the early 20th century to the 1986 Open Door period were mostly shaped by political purposes, the current trend is influenced by social and political transformations in Vietnam and host countries and by changes in the practices of higher education internationalization policies in host countries. It also argues that the present movement of Vietnamese students, which is seen as the government's strategic approach to improve the quality of the existing workforce for their industrialization process by 2020, becomes politicized as human capital is recognized as the focal force for the country's development and global integration.
Originality/value
By analyzing the factors behind Vietnamese international student mobility, the paper hopes to contribute an understanding of the international student movements and professional migration in Vietnam which are still under‐researched.
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Ky Nam Nguyen, Quang Anh Phan and Ngoc Minh Nguyen
This paper aims to examine the management status quo of archaeological heritage in Vietnam seen in the case of Vuon Chuoi, a complex of Bronze Age sites located in Central Hanoi…
Abstract
Purpose
This paper aims to examine the management status quo of archaeological heritage in Vietnam seen in the case of Vuon Chuoi, a complex of Bronze Age sites located in Central Hanoi, which has been believed to be Hanoi’s first human settlement. Like other archaeological sites located in urban areas, this site has been under threat of destruction caused by land encroachment pressure. Although researchers have long waged a campaign for preservation, the dissensus among key stakeholders and the dispute over responsibility have left this site at the heart of an interminable polemic over legislation.
Design/methodology/approach
This research utilises a qualitative approach, and the primary data were collected throughout multiple field trips in 2019 and 2020. Several open-ended interviews were conducted with various state and nonstate actors involved in the Vuon Chuoi Complex’s management process. The discussion was also supported by analysing related legal documents retrieved from national archives and official online directories.
Findings
This paper dissects the current legislative and administrative framework applied in governing heritage in general and archaeological sites in Vietnam, in particular. The results indicate that existing flaws in Vietnam’s legal system are detectable, and the unsystematic organisation has led to deferment of the decision-making processes. Also, there is an apparent difference found in the attitude of the bodies in charge toward the treatment of listed and unlisted sites.
Originality/value
This research outlines that in the wake of urbanisation and industrialisation in Vietnam, a consensus among key stakeholders and an inclusive legal system are required to help preserve archaeological sites in urgent need of attention. Although several Vietnamese laws and regulations have been put into practice, they have shown critical barriers and gaps in conserving Vietnamese cultural heritage.