Search results

This study aims to explore the relationship between digital transformation, transformational leadership style and artificial intelligence (AI) in accounting in the context of Vietnam as an emerging market. Additionally, it examines the role of transformational leadership style as a moderator in the nexus between digital transformation and AI in accounting.

Data was collected through e-survey questionnaires distributed to Vietnamese manufacturing firms following comprehensive screening to ensure representativeness of the entire population. A final sample of 510 responses was analyzed.

Using partial least squares structural equation modeling, our findings reveal that digital transformation and a transformational leadership style positively influence AI in accounting. Furthermore, transformational leadership style demonstrates a significant moderating effect on the relationship between digital transformation and AI in accounting.

This study discusses the benefits of incorporating AI in accounting for managerial decision-making. It underscores the critical importance of digital transformation in contemporary accounting practices, particularly with regards to AI in accounting. Consequently, managers are encouraged to embrace digital transformation, leveraging national policies, to enhance their firm's utilization of AI in accounting. Moreover, managers should focus on developing their transformational leadership style to maximize the aforementioned outcomes.

This study contributes to the literature on AI in accounting by highlighting the positive effects of digital transformation and a transformational leadership style. Additionally, our findings underscore the effectiveness of a transformational leadership style and its moderating influence. Finally, this study presents a pioneering empirical investigation that integrates transformational leadership style with AI in accounting within developing economies, specifically Vietnam.

This study aims to investigate the moderating role of e-trustmarks in the relationship between electronic word of mouth (eWoM), security, quality of information, and purchase behaviour of consumers on B2C e-commerce websites. The research was conducted in the context of emerging countries.

The research utilised partial least squares path modelling (PLS-SEM) to assess the model and its hypothesised relationships, drawing on data from a survey of 1993 consumers engaged in e-commerce websites with e-trustmarks. The study incorporated SOR theory, asymmetric information theory, and signalling theory.

E-trustmarks moderate the positive impact of eWoM, security, and quality of information on online trust. A moderating effect of e-trustmarks was also found, such that the positive association between purchase intention and purchase behaviour was stronger when e-trustmarks were higher.

This study was conducted solely in Vietnam and focused only on a set of input variables without addressing specific industries or market segments. The research did not use demographic data, such as the age and income of the surveyors, to identify variations in the impact of variables on different target groups, indicating potential areas for future research.

Emerging countries should implement targeted policies regarding e-trustmarks and encourage businesses to adopt them to reduce information asymmetry in the online environment.

This study contributes to asymmetric theory and signalling theory by offering critical insights into how online businesses can make use of influence mechanisms in the model to ease asymmetric information. Integrating signalling theory and moderating e-trustmarks into the SOR model advances research on consumer behaviour in emerging countries’ e-commerce markets with asymmetric information.

The purpose of this paper is to review both international and domestic (i.e. Vietnamese language) journal articles and graduate theses and dissertations on educational leadership in Vietnam. The review addresses two specific goals: first, to describe and critically assess the nature of the formal knowledge base on principal leadership in Vietnam, second, to synthesize findings from the existing literature on principal leadership in Vietnam.

The paper employed a method for conducting systematic reviews of research. The authors conducted a detailed, exhaustive search for international and “local” papers from Vietnam, yielding 120 research sources. Information from these papers was extracted and evaluated prior to analysis. Data analysis included both quantitative description of the “review database” as well as critical synthesis of substantive findings.

The review supports and extends an earlier review which found that the practice of educational leadership in Vietnam remains largely “invisible” to the international community of scholars. The review also yielded a highly critical assessment of research perspectives and methods used in the “local” Vietnamese studies which comprised the bulk of the authors’ database. Synthesis of substantive findings highlighted the manner by which organizational, political, and socio-cultural forces in the Vietnamese context shapes the practice of school leadership.

First, qualitative studies are recommended that seek to describe, in-depth, the enactment of leadership in the Vietnamese context. Second, broad-scale surveys of characteristics, attitudes, and beliefs of school leaders across Vietnam are warranted. Third, the authors encourage graduate students and scholars studying school leadership in Vietnam to undertake a new generation of theory-informed studies that connect with the global literature.

Due to the relatively weak nature of the existing knowledge base, the authors were unable to identify specific implications for leadership practice. However, practical implications are identified for developing the research capacity needed to improve research quality in Vietnam’s universities.

This review is the first systematic review of educational leadership and management conducted of the Vietnamese literature. Moreover, the authors suggest that the review is original in its comprehensive coverage of both the local and international literature on educational leadership in Vietnam.

This study examined psychometric properties of the ten-item Connor–Davidson resilience scale (CD-RISC-10) among university undergraduate students in Vietnam.

The study followed a cross-sectional design using a sample of 414 students from multiple universities in Southern Vietnam. Three bilingual experts back-translated the provided scale to verify its content. Factor analyses were used to explore and confirm the scale structure, and item response theory (IRT) model for polytomous responses was selected to further examine individual items and the entire scale.

Factor analyses confirmed a single-dimensional structure of the CD-RISC-10. IRT analysis demonstrated that individual items and the entire scale reliably measured resilience. However, probabilities to endorse the lowest category were particularly low for most of the items, suggesting a potential to modify the number of the response categories. The overall results indicated that the CD-RISC-10 in Vietnamese was a reliable and accurate tool to measure a range of university students' resilience levels.

Convenience sampling method, the use of self-reported survey and the inclusion of only university students were limitations of the study. However, using IRT to thoroughly examine the CD-RISC-10 was an important contribution to the work of validating research instruments.

The CD-RISC-10 could be a valid, reliable and convenient assessment tool for school psychologists and psychiatrists to use in trainings, counseling services or resilience intervention programs.

While many studies have investigated psychometric properties of the CD-RISC-10 in other languages, none has been conducted in Vietnamese.