Hai Hong Phan and Hung Ngoc Tran
This study aims to use the SmartPLS method for empirical analysis and explore the impact of various factors on the enhancement of corporate social responsibility (CSR) application…
Abstract
Purpose
This study aims to use the SmartPLS method for empirical analysis and explore the impact of various factors on the enhancement of corporate social responsibility (CSR) application among listed companies in Vietnam. With the increasing scrutiny over CSR disclosures and the pivotal role of internal and external factors, the research seeks to uncover how factors such as management’s perception, big data application, firm characteristics, organisational culture and stakeholder pressure significantly influence CSR application.
Design/methodology/approach
The research assesses the relationships among these factors by drawing on a sample of 255 listed Vietnamese companies across various sectors. Partial least squares structural equation modeling (SmartPLS) is applied to analyse the data and uncover the impact of the identified factors on CSR application.
Findings
The findings demonstrate that big data applications, organisational cultures and firm characteristics significantly impact CSR applications. Additionally, management’s perception, directly and indirectly, influences CSR applications through its effect on big data applications.
Research limitations/implications
The study is limited to listed companies in Vietnam, which may affect the generalizability of the findings to other contexts. Further research is needed to validate these findings in different markets and settings.
Practical implications
These results provide valuable insights for corporate governance practitioners in Vietnam and similar emerging markets. By highlighting the critical role of big data applications in CSR practices, the study suggests pathways for enhancing corporate governance frameworks to improve CSR applications.
Social implications
Improved CSR practices driven by the factors identified in this study can lead to more sustainable and socially responsible business operations.
Originality/value
This study contributes to the existing literature by using the SmartPLS method to analyse the impact of various factors on CSR applications in an emerging market. It emphasises the importance of big data applications in shaping effective CSR practices and offers valuable recommendations for corporate governance enhancements.
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The study mainly aims to evaluate factors that impact online accounting education in Vietnamese universities during COVID-19.
Abstract
Purpose
The study mainly aims to evaluate factors that impact online accounting education in Vietnamese universities during COVID-19.
Design/methodology/approach
The study is exploratively conducted with a quantitative sample using purposive data-collecting techniques. The sample focused on teaching staff and students at public and private universities in Vietnam during COVID-19.
Findings
The study shows that infrastructure, working/living conditions during COVID-19 and lecturing time are the top three factors impacting online digitizing accounting education.
Research limitations/implications
This research is not without limitations. The limitations are limited time and resources, which did not allow for examining other factors that impact digitizing education in accounting. The forthcoming study should examine extended factors (not mentioned in the study) such as government sponsorship, lecturers’ soft skills, national culture, qualifications and so on.
Originality/value
This study identifies and states significant factors that impact online digitizing accounting education in Vietnamese higher education during COVID-19.
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Recently, Vietnamese enterprises have begun to realize the potential benefits of big data and harnessing all of the data they have been creating. Experiencing the crisis time of…
Abstract
Purpose
Recently, Vietnamese enterprises have begun to realize the potential benefits of big data and harnessing all of the data they have been creating. Experiencing the crisis time of the COVID-19 pandemic, they could apprehend more and more benefits of digitalizing trend. However, a big problem for many Vietnamese enterprises is understanding where to begin in implementing big data and analytics. The study’s main objective is to investigate the impact factors of implementing big data and analytics in Vietnamese enterprises post-COVID-19 pandemic.
Design/methodology/approach
The study is exploratively conducted with a quantitative survey approach and uses purposive techniques in collecting data. The sample focuses on Vietnamese enterprises which have experience with big data and analytics.
Findings
This study intended to highlight some aspects to consider when implementing big data and analytics in Vietnamese enterprises post-COVID-19 pandemic.
Originality/value
To the best of the author’s knowledge, this study is the first academic paper to study Vietnamese enterprises’ considerations of big data and analytics post-COVID-19 pandemic.
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Uyen Nguyen Tu Tran, Hung Ngoc Phan, Thao Thanh Hoang, Nu Thi Hong Le and Huong Mai Bui
The textile industry has consumed large quantities of water and discharged large volumes of wastewater in the dyeing process. The study aims to characterize self-dyed silk with…
Abstract
Purpose
The textile industry has consumed large quantities of water and discharged large volumes of wastewater in the dyeing process. The study aims to characterize self-dyed silk with Rhodamine B (RhB) for fashion applications to reduce textile hazards to the environment and increase the added value of silk.
Design/methodology/approach
Bombyx mori was fed with RhB-colored mulberry leaves (1500 ppm). The effects of self-dyeing were investigated via color strength K/S, Fourier-transform infrared spectroscopy (FT-IR), scanning electron microscope, X-ray diffraction, tensile strength, color fastness to washing, rubbing, perspiration and light.
Findings
Self-dyed silk possesses effective coloration and impressive color fastness (4–5/5), higher crystalline index (CrI) (73.26 ± 2.28%), less thermal stability and tenacity, slight change in amino acid composition compared with the pristine and no existence of harmful aromatic azo amines and arylamine salts.
Practical implications
The application of self-dyed silk with RhB dye has expanded new technology into fashion industry, contributing partly to economic growth and adding value to silk in the global supply chain. Besides, the self-dyeing will yield practical values in the reduction of dyeing discharge in textile industry.
Originality/value
Self-dyed silk was characterized for textile applications in comparison with pristine silk in terms of color strength and fastness as well as determined its polymeric properties relating to crystallinity, morphology, chemical composition, tensile properties and thermal stability which have not been investigated before.
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Sang Kim Tran and Le Ngoc Hoang Yen
Decision-making seems simple, but, in reality, it is not an easy task to decide the cause for its profound result or consequence, leading to inevitable failures. Therefore, a…
Abstract
Subject area
Decision-making seems simple, but, in reality, it is not an easy task to decide the cause for its profound result or consequence, leading to inevitable failures. Therefore, a leader must recognize whether there is something incorrect so as to avoid bad results. A good leader is a person who carefully reviews and analyzes aspects of a problem, knows the strengths and weaknesses of his organization and evaluates what the advantages or risks are. It cannot be denied that the appropriate options will reap many benefits to the business. For such important things, this paper will discuss the dilemma of Viettire, a tire distributor company in Vietnam. Accordingly, its CEO was worried about what strategic option he should adopt to approach the Myanmar market while ensuring a strategic fit to its company’s resources and capabilities and also to the overall market demands of the tire industry environment in both countries. However, with different ideas, the expansion strategies in this new market become controversial. The General Director and Founder of Viettire were wondering how Viettire could expand its existing business into Myanmar. To expand the company to new emerging market in Myanmar, Hoang Nguyen – CEO of Viettire – had conducted a strategic analysis of external environment factors to define the opportunities and threats when doing business in Myanmar by using Porter’s five forces model, S.W.O.T and competitive advantages analysis. The results indicated that Myanmar’s business environment is highly risky for foreign investors because of uncertain political, economic, social reforms in the process. Among three options, namely, exporting, licensing and wholly owned, however, Option 2 is illustrated as the best strategy for its dilemma.
Study level/applicability
Postgraduate/Graduate Business level.
Case overview
As for a market mechanism, what produces, how and for whom, is not the business’s demand but the consumer’s demand. The business sells only what the market needs, not what it has. In the period of increasingly competitive conditions, stabilizing and expanding markets are a prerequisite for survival. If stability is seen as a “defensive” way, expansion is a “defensive attack” like trying to hold on the “pie” that the market gives to itself. This strategic action is to strengthen regular, close relationships with existing customers and establish new customers. As a result, the potential market is transformed into a target market. Hence, decision-making of which market, which method is the issue that a leader has to think the choice to avoid risks. Mr Hung, Viettire’s co-owner, suggests that Myanmar should be taken into account as a company’s new entry, thus exploring this potential market to increase the company’s growth and profitability. In the progress, Viettire’s marketing team had been doing a thorough tire market investigation in Myanmar. It was concluded that this emerging country, especially Yangon City, was the most suitable for those who were willing to embark on an overseas investment expansion. They believe this was a good opportunity to gain market share compared with other entrants and competitive rivals; if Viettire hesitated to invest, others definitely had jumped in with a first-mover advantage. However, the CEO, Mr Hoang, was worried about what strategic option he should adopt to approach this new market while ensuring a strategic fit to its company’s resources and capabilities and also to the overall market demands of the tire industry environment in both countries.
Expected learning outcomes
Understand the basic decisions that firms contemplating foreign expansion must make: which markets to enter, when to enter those markets and at what scale. Recognize the current strategic decisions an organization is facing: positioning, portfolio and market expansion approach. Learn how to develop an effective strategic plan. Be familiar with different strategies for competing globally and their pros and cons. Evaluate various strategic options and decisions in accordance with a company’s resources and capabilities.
Supplementary materials
Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.
Subject Code
CSS 11: Strategy.
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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.
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Hung Ngoc Phan and Satoko Okubayashi
Dehydrated bacterial cellulose’s (BC) intrinsic rigidity constrains applicability across textiles, leather, health care and other sectors. This study aims to yield a novel BC…
Abstract
Purpose
Dehydrated bacterial cellulose’s (BC) intrinsic rigidity constrains applicability across textiles, leather, health care and other sectors. This study aims to yield a novel BC modification method using glycerol and succinic acid with catalyst and heat, applied via an industrially scalable padding method to tackle BC’s stiffness drawbacks and enhance BC properties.
Design/methodology/approach
Fabric-like BC is generated via mechanical dehydration and then finished by using padding method with glycerol, succinic acid, catalyst and heat. Comprehensive material characterizations, including international testing standards for stiffness, bending properties (cantilever method), tensile properties, moisture vapor transmission rate, moisture content and regain, washing, thermal gravimetric analysis, derivative thermogravimetry, Fourier-transform infrared spectroscopy and colorimetric measurement, are used.
Findings
The combination of BC/glycerol/succinic acid dramatically enhanced porous structure, elongation (27.40 ± 6.39%), flexibility (flexural rigidity of 21.46 ± 4.01 µN m; bending modulus of 97.45 ± 18.20 MPa) and moisture management (moisture vapor transmission rate of 961.07 ± 86.16 g/m2/24 h; moisture content of 27.43 ± 2.50%; and moisture regain of 37.94 ± 4.73%). This softening process modified the thermal stability of BC. Besides, this study alleviated the drawbacks for washing (five cycles) of BC and glycerol caused by the ineffective affinity between glycerol and cellulose by adding succinic acid with catalyst and heat.
Originality/value
The study yields an effective padding process for BC softening and a unique modified BC to contribute added value to textile and leather industries as a sustainable alternative to existing materials and a premise for future research on BC functionalization by using doable technologies in mass production as padding.
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Hung Ngoc Dang, Khanh Hoang, Van Thuy Vu and Linh Van Nguyen
This paper aims to investigate the linkage between corporate social responsibility (CSR) and earnings quality (EQ) in the context of Vietnam, an Asian emerging economy…
Abstract
Purpose
This paper aims to investigate the linkage between corporate social responsibility (CSR) and earnings quality (EQ) in the context of Vietnam, an Asian emerging economy characterized by high growth for decades and a socialist orientation. As CSR firms are expected to have high EQ, there arise concerns that corporate managers of CSR firms may use the reputation of the firm as a protection mechanism against the cost of earnings management.
Design/methodology/approach
The study uses a unique sample of Vietnamese CSR firms listed on Hanoi and Ho Chi Minh Stock Exchanges from 2015 to 2019. Several econometric tests are conducted to investigate whether corporate managers of CSR-active firms actively engage in earnings management and reduce the firms' EQ.
Findings
The empirical results show a negative impact of CSR on EQ, meaning that, in general, corporate managers of CSR firms in Vietnam opportunistically manage earnings. This confirms the paradox of the CSR–EQ relationship. In line with an emerging strand of research in the CSR literature, the finding suggests that the agency problem arises in CSR firms where corporate managers use their managerial discretion over accrual accounting to manipulate reported earnings.
Practical implications
The finding has practical implications for market participants and policymakers in improving monitoring mechanisms and enhancing the information environment in developing capital markets.
Originality/value
This is the first study in the literature that investigates and shows the paradox of the CSR–EQ relationship in the context of Vietnam, a new emerging economy that follows socialist orientation.
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Minh Ngoc Do and Phuong Hoai Lai
The purpose of the study is to explore the interrelation between internal factors of learners and the external environment. The results of this study help to design a learning…
Abstract
Purpose
The purpose of the study is to explore the interrelation between internal factors of learners and the external environment. The results of this study help to design a learning environment that improves students' self-efficacy and consequently self-regulated learning (SRL) behaviors of students.
Design/methodology/approach
The study adopts a quantitative approach to explore the relationship between learner's self-efficacy, self-regulation behavior and three factors in the online learning environment: course design, learning activities and relationship with instructors and peers. Participants of the study are 350 students in two universities in Vietnam.
Findings
The study finds that factors in the learning environment namely course design, learning activities and relationship within class significantly affect students' self-regulation. Moreover, results show that students' self-efficacy plays the mediating role in the relationship between learning environment and self-regulation.
Research limitations/implications
Samples are taken by convenience sampling method, which may lead to sampling bias, and results may, to some extent, be misleading. The study was conducted in only two universities with limited student populations. A larger sample of students from other institutions may contribute to a better explanation of the relationships.
Practical implications
The study has a practical implication of contributing to the limited understanding of learners in an underdeveloped-research country context. The study also implies necessary changes to the long-standing, prevalent yet ineffective teaching and learning style.
Social implications
The study calls for a renovation in the nation's traditional educational practices, having a social implication of creating a learning environment beneficial for learners.
Originality/value
This study is the first to investigate the impact of online learning environment and students' internal factors on their learning behaviors in Vietnam. The study is among the very few empirical research studies on the country's education generally and on self-regulation specifically, contributing to better understanding of learning experiences and the improvement of teaching.
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Duc Hong Vo, Merrill Warkentin and Ngoc Phu Tran
The moderating role of digital services trade restrictiveness to the effects of national intellectual capital on economic growth has been largely ignored in the existing…
Abstract
Purpose
The moderating role of digital services trade restrictiveness to the effects of national intellectual capital on economic growth has been largely ignored in the existing literature. As such, this paper aims to examine how national intellectual capital and digital services trade restrictiveness affect economic growth. In addition, the moderating role of digital services trade restrictiveness in the relationship between national intellectual capital and economic growth is also examined.
Design/methodology/approach
In this study, a sample comprising 62 countries worldwide is used. The national intellectual capital for each country is computed using the index of national intellectual capital. Data pertaining to digital services trade restrictiveness are extracted from the digital services trade restrictiveness index (OECD Statistics on International Trade in Services database). To ensure the robustness of the findings, the generalized method of moments (GMM) is used in the analysis.
Findings
The findings of this study confirm that national intellectual capital supports economic growth. Accumulating intellectual capital at the national level plays an essential role in supporting economic growth. The authors also find evidence to confirm that digital services trade restrictiveness negatively affects economic growth, particularly for high-income and lower-middle-income countries. Interestingly, digital services trade restrictiveness deteriorates economic growth across countries globally, except for upper-middle-income countries, with a weak effect. The empirical results also confirm that the joint effects between national intellectual capital and digital services trade restrictiveness are negative and significant. As such, findings from our analysis suggest that digital services trade restrictiveness moderates the relationship between national intellectual capital and economic growth.
Practical implications
The findings of this study provide valuable implications for policymakers to formulate and implement policies aiming to improve national intellectual capital to support sustainable economic growth. In addition, limiting digital services trade restrictiveness across countries appears to provide both direct and indirect effects in enhancing sustainable economic growth.
Originality/value
To the best of the authors’ knowledge, this is the first empirical study conducted to examine the moderating role of digital services trade restrictiveness on the national intellectual capital – economic growth nexus.