Thi Phuong Linh Nguyen, Nhat Minh Tran, Thi Thanh Hoa Phan, Trong Nghia Vu, Manh Linh Tran and Thi Dao Nguyen
The purpose of this paper is to investigate the factors affecting Vietnamese consumers' intention and behavior towards “bringing your own shopping bags” (BYOB) instead of using…
Abstract
Purpose
The purpose of this paper is to investigate the factors affecting Vietnamese consumers' intention and behavior towards “bringing your own shopping bags” (BYOB) instead of using plastic bags based on the theory of interpersonal behavior (TIB).
Design/methodology/approach
We used a combination of in-depth interview and large-scale survey methods with the official research sample of 536 Vietnamese consumers to explore the relationship among factors in the research model including: attitude, affect, social factor, facilitating conditions, intention and behavior towards BYOB instead of using plastic bags. The collected data went through quantitative analysis steps including Cronbach's Alpha reliability test, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM) for scales and hypotheses testing.
Findings
The results show that intention towards BYOB has a positive effect on consumers' behavior towards BYOB. Facilitating conditions have a stronger and more positive influence than attitude and affect intention towards BYOB. Meanwhile, the hypothesis about the relationship between social factors and intention towards BYOB was rejected by this study.
Research limitations/implications
The main limitation of this paper is that the findings of the present study are limited to elements of the TIB.
Practical implications
Based on the results of the study, we made some suggestions for state management agencies and retailers to promote intention and behavior towards BYOB instead of using plastic bags.
Originality/value
This study applies the TIB to understand the relationship between factors such as attitude, affect, social factors and facilitating conditions on intention and behavior towards BYOB instead of using plastic bags.
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Huy Viet Hoang, Son Tung Ha, Manh Linh Tran and Thi Thu Trang Nguyen
This study examines the effect of audit quality on earnings management to beat earnings targets among Chinese listed firms, taking into account the firms’ corporate social…
Abstract
Purpose
This study examines the effect of audit quality on earnings management to beat earnings targets among Chinese listed firms, taking into account the firms’ corporate social responsibility (CSR) practice.
Design/methodology/approach
The sample consists of all A-shares listed in the Chinese stock market from 2001 to 2019, except firms in the financial industry. Probit estimator is employed to observe the effect of audit quality, proxied by a binary variable indicating whether a firm is audited by a Big 4 audit firm, on the behavior of earnings management to beat earnings targets. Industry and year fixed effects are incorporated into the models to control for differences among industries and time periods.
Findings
The result of this study reveals that audit quality disciplines earnings management to beat earnings targets in Chinese firms. This result holds across different specification and endogeneity tests. The authors further find that auditors seem to be more tolerant to earnings-managed firms that actively disclose CSR activities. However, this moderating effect of CSR disclosure only exists among firms that manage earnings less aggressively.
Practical implications
The findings of this study suggest that market participants should be mindful of the earnings management phenomenon and make their investment decisions after carefully dissecting and confirming the truthfulness of firms’ financial reporting. Regulators should raise the requirement on the capacity of auditing services to ensure the quality of the audit outcome.
Originality/value
This study is the first to investigate the effect of audit quality on earnings management to beat earnings targets in Chinese firms. Moreover, this study pioneers in observing the moderating effect of CSR disclosure on the relationship between audit quality and earnings management.
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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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The purpose of this paper is to trace the way in which a popular ritual became one of Vietnam’s most important festivals, elevated as a celebration of national heroism and charts…
Abstract
Purpose
The purpose of this paper is to trace the way in which a popular ritual became one of Vietnam’s most important festivals, elevated as a celebration of national heroism and charts its gradual transformation in modern society.
Design/methodology/approach
This research focuses on the combination of a fertility rite and narratives of St Gióng based on nationalism or heroism created a special festival reflecting many traditional cultural characteristics of Vietnam and the Việt people and the transformation of St Gióng from a mythological to a national symbol of heroism in anti-invader history was recorded in texts.
Findings
The paper casts light on the mythologization and historicization of St Gióng in Vietnam’s particular historical context by decoding the Gióng symbol as a core element of the folktales and myths about St Gióng to understand the formation and development of St Gióng in the cultural history of Vietnam.
Research limitations/implications
The paper is not exploring the Gióng symbol within a larger cultural context of nationalism and ethnosymbolic approach in a comparison of national symbolism and heroism.
Practical implications
The paper includes implications for advised scholars to conduct further exploration of the symbol and myth of not only St Gióng in Vietnam but also Kubera in India and Vaisravana in China to connect Kubera, Vaisravana and St Gióng under the connection of literal myth and heroic symbol.
Social implications
The paper shows how processes of historicizing myth and mythologizing history are important features of Vietnamese socio-historical research.
Originality/value
The paper shows how a fertility rite became a historical festival and the figure of St Gióng became a symbol of patriotic heroism.
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Le-Nguyen Duc Chinh and Martin Hayden
Vietnam is firmly committed to attaining the Sustainable Development Goals articulated in the United Nations 2030 Sustainable Development Agenda. Goal 4 concerns quality…
Abstract
Vietnam is firmly committed to attaining the Sustainable Development Goals articulated in the United Nations 2030 Sustainable Development Agenda. Goal 4 concerns quality education, and target 4.3 refers to ensuring access by all men and women to quality and affordable technical, vocational and tertiary education, including university education. In 2017, the Prime Minister issued a directive that included five actions to be taken by Vietnam’s Ministry of Education and Training to achieve target 4.3 in the context of the higher education sector. This chapter provides an opportunity to review some challenges the Ministry faces in implementing the five actions specified.
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Nguyen Thi Ngoc Ha, Eva Dakich and Susan Grieshaber
This article explores factors influencing the participation of industry professionals in Work-Integrated Learning (WIL) in three Vietnamese public universities. The impact of the…
Abstract
Purpose
This article explores factors influencing the participation of industry professionals in Work-Integrated Learning (WIL) in three Vietnamese public universities. The impact of the unique socio-cultural background of Vietnam on WIL is also addressed.
Design/methodology/approach
A qualitative approach that included three focus groups and 15 individual in-depth interviews was applied. In total, 30 key university and industry WIL stakeholders were involved. Thematic analysis was employed to identify enablers and inhibitors to the participation of industry professionals in WIL in Vietnamese universities.
Findings
Industry professionals faced more challenges than support when involved in WIL in three Vietnamese public universities. Four enablers of their participation in WIL stemmed from industry and nine inhibitors emerged from a variety of sources. The overwhelming number of inhibiting factors indicated difficulties associated with implementing WIL.
Originality/value
The rationale behind limited industry involvement in Vietnamese universities has not been explored previously. A holistic understanding of all key WIL stakeholders’ perceptions of factors influencing industry participation in a non-Western tertiary context may provide leads for higher education policy in Vietnam and add to the international literature.
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Padmi Nagirikandalage, Ben Binsardi, Kaouther Kooli and Anh Ngoc Pham
The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.
Abstract
Purpose
The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.
Design/methodology/approach
Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature.
Findings
The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.
Research limitations/implications
The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings.
Practical implications
MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country's competitiveness during transition.
Originality/value
This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.
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Vinh The Nguyen, Sununta Siengthai, Fredric Swierczek and Umesh Kumar Bamel
This paper aims to analyze the relationship between organizational culture (measured by mission, involvement, consistency, adaptability and well-being), employee organizational…
Abstract
Purpose
This paper aims to analyze the relationship between organizational culture (measured by mission, involvement, consistency, adaptability and well-being), employee organizational commitment and employee innovation in the Vietnamese IT industry.
Design/methodology/approach
This is a quantitative research using perceptual scale questionnaire survey developed based on the literature review and in-depth expert interviews. A total of 319 IT professionals working in Vietnam participated in the survey. The data were analyzed using multiple regression analysis.
Findings
The results suggest that overall organizational culture and organizational commitment are positively and significantly related to employee innovation. A closer look reveals that out of the organizational culture’s five dimensions, mission, adaptability and well-being are found specifically and significantly related to employee innovation.
Research limitations/implications
The study used a cross-sectional survey where case studies of longitudinal study may add more insight. Further, the Denison organizational culture survey instrument might be subjective. Finally, there may be also some moderating or mediating effects that are not taken into account in this study.
Practical implications
The enhancement of adaptability, well-being, mission and commitment can increase employee innovation in the IT industry.
Originality/value
This paper contributes to the literature and practice by demonstrating the relationship between corporate culture and organizational commitment on employee innovation in a developing country (i.e. Vietnam).