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Article
Publication date: 12 March 2020

Nguyen Cong Phuong, Tran Dinh Khoi Nguyen and Ha Phuoc Vu

The paper aims to examine how the change in political ideology and institutions affects corporate governance (CG) of the state-owned enterprise (SOE) in Vietnam, as well as its…

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Abstract

Purpose

The paper aims to examine how the change in political ideology and institutions affects corporate governance (CG) of the state-owned enterprise (SOE) in Vietnam, as well as its consequences.

Design/methodology/approach

To link macro-level institutional change to micro level of the reform process of the Vietnamese SOE governance, we draw from the “Varieties of Capitalism” (VoC) framework adopt a triangulation approach for data collection.

Findings

The paper shows the CG of SOEs is a variant of capitalist CG. Changes in the function, state control and structure of governance in the Vietnamese SOEs have been shaped by the political ideology and institution. It also shows that the political and bureaucratic interferences of the state in SOEs are for political interests rather than for firms’ effectiveness.

Research limitations/implications

The political ideology has existed in major aspects of the governance structure of the SOEs as a part of the party’s effort to maintain its economic legitimacy and a government of “control and domination”.

Practical implications

The findings of this study can be seen as a reference for the Vietnamese Government and governments of other developing countries in making incremental improvements in existing institutions rather than choosing the “best” model of CG.

Originality/value

The paper contributes to the literature by applying the VoC framework to analyse the change in SOE governance in a transition country while preserving the communist ideology. It can deepen our understanding of the SOE governance in Vietnam and enrich comparative studies of CG in the transition countries.

Details

Managerial Auditing Journal, vol. 35 no. 5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 27 May 2014

Khoi-Nguyen Tran and Hong-Quang Nguyen

This paper aims to solve the stated limitations through (i) exploring usages of scenarios and (ii) proposing a lightweight iterative requirement exploration process that utilizes…

360

Abstract

Purpose

This paper aims to solve the stated limitations through (i) exploring usages of scenarios and (ii) proposing a lightweight iterative requirement exploration process that utilizes scenarios to transform the vague ideas of the developers into concrete application’s vision. The explosive growth in pervasiveness, programmability and computational capability of smartphones and tablets unlocks the possibility for many uses of technology, including end-user development (EUD) where end-users create applications as pragmatic tools for their work and hobbies. An extensive amount of research effort has been done to solve EUD challenges; however, the focus of such research lies mainly on designing and implementing software applications.

Design/methodology/approach

Based on review on existing application of usage scenario in software application development, we proposed SRE – a scenario-based requirement exploration method and MobiPSE – a lightweight software process that applies SRE. Two EUD projects performed by undergraduate students were used as case studies to test and fine-tune methods.

Findings

This paper proposes MobiPSE – a lightweight iterative software process that resolves around our proposed SRE method. Through case studies on MobiPSE, we confirmed that MobiPSE works in real-life scenarios and emphasized two points: ad hoc training has limited effect and lack of technical expertise can still leave a negative impact on requirement exploration process.

Research limitations/implications

Because of the limited number of case studies performed for testing and tuning purpose, the proposed methods may not be able to satisfy all cases of EUD. MobiPSE can be fine-tuned further with additional case studies of different scale and team structure.

Originality/value

This paper fulfils the need for a lightweight method for exploring requirements and ideas in a EUD project based on creating and analyzing possible usage scenarios.

Details

International Journal of Pervasive Computing and Communications, vol. 10 no. 2
Type: Research Article
ISSN: 1742-7371

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Article
Publication date: 14 September 2012

Nguyen Cong Phuong and Tran Dinh Khoi Nguyen

The purpose of this paper is to examine the recent accounting regulations designed to facilitate international harmonization in Vietnam and to show how Vietnam developed an…

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Abstract

Purpose

The purpose of this paper is to examine the recent accounting regulations designed to facilitate international harmonization in Vietnam and to show how Vietnam developed an accounting system that harmonizes with international standards while preserving macroeconomic control.

Design/methodology/approach

This paper is developed using the theoretical framework on globalisation.

Findings

The recent development of accounting aims to implement Vietnam's commitment to harmonize its accounting system with the world. This process has faced some difficulties due to national particularities such as Vietnam's economic system and accounting tradition. This paper shows that the regulators have been careful in their approach to develop and find ways to combine or adapt when pushing for accounting development: a co‐existence of vietnamese accounting standards and a uniform accounting system. This point differs from the Anglo‐Saxon world, but is comparable to China.

Research limitations/implications

The different approach to developing accounting regulation in Vietnam reflects the key role of the State in preserving governmental control while harmonizing with international standards.

Practical implications

This paper studies the influence of globalization on accounting development in Vietnam. It suggests that developing accounting practices in a country in harmony with international standards faces obstacles previously evidenced in the literature, such as economic system and accounting tradition. The study also provides insight into problems encountered by regulators who are incorporating international accounting standards into national accounting regulations. These problems suggest that international accounting standard setters and accounting regulators may face issues similar to those in Vietnam.

Originality/value

This paper contributes to the literature on international accounting harmonisation by illustrating the need for considering national particularities as factors that will affect the rate of harmonisation with international accounting standards.

Details

Journal of Accounting & Organizational Change, vol. 8 no. 3
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 16 November 2015

Hoang-Minh Nguyen, Hong-Quang Nguyen, Khoi-Nguyen Tran and Xuan-Vinh Vo

This paper aims to improve the semantic-disambiguation capability of an information-retrieval system by taking advantages of a well-crafted classification tree. The unstructured…

230

Abstract

Purpose

This paper aims to improve the semantic-disambiguation capability of an information-retrieval system by taking advantages of a well-crafted classification tree. The unstructured nature and sheer volume of information accessible over networks have made it drastically difficult for users to seek relevant information. Many information-retrieval methods have been developed to address this problem, and keyword-based approach is amongst the most common approach. Such an approach is often inadequate to cope with the conceptualization associated with user needs and contents. This brings about the problem of semantic ambiguation that refers to the disagreement in meaning of terms between involving parties of a communication due to polysemy, leading to increased complexity and lesser accuracy in information integration, migration, retrieval and other related activities.

Design/methodology/approach

A novel ontology-based search approach, named GeTFIRST (short for Graph-embedded Tree Fostering Information Retrieval SysTem), is proposed to disambiguate keywords semantically. The contribution is twofold. First, a search strategy is proposed to prune irrelevant concepts for accuracy improvement using our Graph-embedded Tree (GeT)-based ontology. Second, a path-based ranking algorithm is proposed to incorporate and reward the content specificity.

Findings

An empirical evaluation was performed on United States Patent And Trademark Office (USPTO) patent datasets to compare our approach with full-text patent search approaches. The results showed that GeTFIRST handled the ambiguous keywords with higher keyword-disambiguation accuracy than traditional search approaches.

Originality/value

The search approach of this paper copes with the semantic ambiguation by using our proposed GeT-based ontology and a path-based ranking algorithm.

Details

International Journal of Web Information Systems, vol. 11 no. 4
Type: Research Article
ISSN: 1744-0084

Keywords

Available. Open Access. Open Access
Article
Publication date: 19 April 2024

Thi Bich Tran and Duy Khoi Nguyen

This study investigates the optimum size for manufacturing firms and the impact of subcontracting on firms' likelihood of achieving their optimal scale in Vietnam.

548

Abstract

Purpose

This study investigates the optimum size for manufacturing firms and the impact of subcontracting on firms' likelihood of achieving their optimal scale in Vietnam.

Design/methodology/approach

Using data from the enterprise census in 2017 and 2021, the paper first estimates the production function to identify the optimum firm size for manufacturing firms and then applies the logit model to investigate factors associated with the optimal firm size.

Findings

The study reveals that medium-sized firms exhibit the highest level of productivity. Nevertheless, a consistent trend emerges, indicating that nearly 90% of manufacturing firms in Vietnam operated below their optimal scale in both 2017 and 2021. An analysis of the impact of subcontracting on firms' likelihood to achieve their optimal scale emphasizes its crucial role, especially for foreign firms, exerting an influence nearly five times greater than that of the judiciary system.

Practical implications

The paper's findings offer crucial policy implications, suggesting that initiatives aimed at enhancing the overall productivity of the manufacturing sector should prioritise facilitating contract arrangements to encourage firms to reach their optimal size. These insights are also valuable for other countries with comparable firm size distributions.

Originality/value

This paper provides the first empirical evidence on the relationship between firm size and productivity as well as the role of subcontracting in firms' ability to reach their optimal scale in a country with a right-skewed distribution of firm sizes.

Details

Journal of Economics and Development, vol. 26 no. 2
Type: Research Article
ISSN: 1859-0020

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Article
Publication date: 4 June 2018

Viet Khoi Nguyen, Hoang Thi Hai Yen, Tong Van Khai, Linh Huong To and Nguyen Tien Duc

The purpose of this paper is to find out the distribution of benefits, costs, and value added among the actors and problems in the practical management in dairy milk value chain…

823

Abstract

Purpose

The purpose of this paper is to find out the distribution of benefits, costs, and value added among the actors and problems in the practical management in dairy milk value chain, especially in one of the most important dairy areas in Vietnam to see how they upgrade in the value chain.

Design/methodology/approach

A survey was carried out in Bavi, Hanoi where a large amount of fresh milk is produced annually. The content of the survey was built before conducting in Bavi with 160 questionnaires. The questionnaires were based on the criteria which reflect the main objectives of the paper such as the actor’s profits and costs, the relationship among these actors, and the advantages and disadvantages in the dairy milk’s value chain. Some part of results of the paper was evaluated by conducting interviews with the relevant target groups in the value chain of dairy milk. Data collected were aggregated and analyzed by SPSS20, Excel. The calculation of cost and profit margin of each actor in the chain was also be presented by a quantitative tool for value chain analysis.

Findings

This study pointed out the systemized problems in the value chain of one of the biggest dairy companies in Vietnam. This study revealed some wicked problems in the value chains of Vietnam under globalization.

Research limitations/implications

This study could not cover all of the detailed actors in the dairy value chain.

Originality/value

The value of income in the chain is distributed unequally. The benefits that farmers receive are inadequate with the costs they have to pay. This is a particular chain, in which the main factors boosting the chain are factories, and an increase in revenue also reflects the benefits of them. The result is that the value added in the chain is also biased toward the dairy plant. The paper also pointed out the shortcomings in the cost calculation of farmers. All the expenses, such as wages and the opportunity cost, are calculated in the total cost of the dairy plant, whereas dairy farmers do not mention these costs. Thus, in terms of benefits, farmers suffer more disadvantages, thus they should be received more value. In terms of management, Bavi’s authorities could not manage the output of milk in the perfect way. The lax management has led to a series of counterfeit goods that appear on the market today. These low-quality products are sold right on the highway and the Bavi’s tourist destination.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 8 no. 2
Type: Research Article
ISSN: 2044-0839

Keywords

Available. Open Access. Open Access
Article
Publication date: 6 September 2018

Nguyen Dong Phong, Nguyen Huu Khoi and Angelina Nhat-Hanh Le

Mobile shopping is the current trend for firms to conduct business, having great advantages over electronic shopping as well as traditional shopping. The purpose of this paper is…

9068

Abstract

Purpose

Mobile shopping is the current trend for firms to conduct business, having great advantages over electronic shopping as well as traditional shopping. The purpose of this paper is to discuss not only the driving forces of mobile shopping behaviors from the theory of reasoned action (TRA) perspective, but also the additional promotion and barrier sides of the mobile business.

Design/methodology/approach

A structural equation modeling approach with latent constructs is applied on a self-administered survey data of 208 Vietnamese consumers to test the hypotheses.

Findings

The results of this study have proved the predictive power of TRA in exploring consumer behavior in the context of mobile shopping. Also, both promotion and barrier variables have significantly strong impacts on the intention to adopt mobile shopping.

Research limitations/implications

Future studies would benefit from investigating other variables (e.g. specific aspects of trust and risk) and using actual behavior (e.g. online purchases).

Practical implications

Business managers should pay attention to both promotion and barrier factors to understand how and why Vietnamese consumers adopt mobile shopping.

Originality/value

This pioneering study adapts the TRA model with extended promotion and barrier variables to explain mobile shopping in the context of Vietnam.

Details

Journal of Asian Business and Economic Studies, vol. 25 no. 2
Type: Research Article
ISSN: 2515-964X

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Article
Publication date: 17 May 2022

Ho Xuan Thuy, Nguyen Vinh Khuong, Le Huu Tuan Anh and Pham Nhat Quyen

This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating…

1193

Abstract

Purpose

This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating role of state-ownership between CG and CSR disclosure.

Design/methodology/approach

To examine the relationship between CG and CSR disclosure, this study used the feasible general least squares and generalized method of moments method on a sample of 165 non-financial quoted companies over the 2015–2018 period, which account for about three-fourths of the Vietnamese stock exchange.

Findings

The findings suggest that enterprises with smaller board size consisting mainly of independent directors have a higher CSR disclosure level. Moreover, when the chief executive officer is concurrently the chairman of the board, the level of CSR disclosure falls. Additionally, the moderating role of state ownership enhances CSR disclosure.

Research limitations/implications

The empirical results of this study form a solid foundation for policymakers and other stakeholders’ decisions in investing or establishing policies.

Originality/value

This study provides empirical evidence on the relationship between CG and CSR disclosure in Vietnam – a developing country with no legal requirement on CSR disclosure. Moreover, this study emphasizes the moderating role of state ownership between CG and CSR disclosure, which clarifies the role of state ownership in establishing CG mechanisms.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 3
Type: Research Article
ISSN: 1985-2517

Keywords

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