Chau Thi Ngoc Pham, Hung Ngoc Phan, Thao Thanh Hoang, Tien Thi Thuy Dao and Huong Mai Bui
The health and environmental hazards associated with synthetic dyes have led to a revival of natural dyes that are non-toxic, environmentally benign and coupled with various…
Abstract
Purpose
The health and environmental hazards associated with synthetic dyes have led to a revival of natural dyes that are non-toxic, environmentally benign and coupled with various functions. The study aims to investigate and develop the potentiality of a popular herb called Chromolaena odorata (C. odorata) as a sustainable and stable dyestuff in textiles.
Design/methodology/approach
Natural colorant extracted from C. odorata leaves is used to dye the worsted fabric, which is one of the premier end-use of wool in fashion, via the padding method associated with pre-, simultaneous and post-mordanting with chitosan, tannic acid and copper sulfate pentahydrate. The effects of extraction, dyeing and mordanting processes on fabric’s color strength K/S and color difference ΔECMC are investigated via International Commission on Illumination’s L*a*b* color space, Fourier transform infrared spectroscopy, scanning electron microscope, color fastness to washing, rubbing, perspiration and light.
Findings
The results obtained indicate extraction with ethanol 90% with a solid/liquid ratio of 1:5 within 1 h, and coloration with a liquor ratio of 1:5 (pH 5) within 2 h under padding pressure of 0.3 MPa are the most effective for coloring worsted fabric.
Practical implications
The C. odorata’s application as a highly effective dyestuff possessing good colorimetric effectiveness has expanded this herb's economic potential, contributing partly to economic growth and adding value to wool in global supply chain.
Originality/value
C. odorata dyestuff has prevailed over other natural colorants because of its impressive color fastness against washing, rubbing, perspiration and especially color stability for pH change.
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Doan Ngoc Phi Anh, Duc‐Tho Nguyen and Lokman Mia
This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period…
Abstract
Purpose
This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period when the economy was in transition toward a more market‐oriented system.
Design/methodology/approach
Questionnaire responses were obtained from the head or vice‐head of the accounting department in 181 enterprises, and follow‐up interviews conducted with 20 of the respondents. The responses were analysed with simple statistical tests and ANOVA.
Findings
Two of the key findings are in line with results reported previously for other countries: adoption rates for “traditional” Western MAPs are higher than for “contemporary” ones; and state‐owned enterprises tend to exhibit lower adoption rates than other enterprises. A third key finding represents new insight, but it may be applicable to only Vietnam (and possibly a limited number of other transition economies). This third finding arises from our identification of a group of Western MAPs which closely resemble the type of accounting and planning activities routinely undertaken under the former central planning (CP) system. These CP‐compatible MAPs are adopted far more widely (even at present) than are other MAPs. Overall, the findings are broadly consistent with the diffusion of innovation theory.
Originality/value
This study examines the Western MAP adoption experiences of a developing economy in transition, one which has received relatively little attention in the MA literature to date.
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Mohammad Osman Gani, Muhammad Sabbir Rahman, Surajit Bag and Md. Papul Mia
The aim of this study is to comprehend the behavioural intention of females' perception toward smart healthcare technology. The study also examines the moderation effect of social…
Abstract
Purpose
The aim of this study is to comprehend the behavioural intention of females' perception toward smart healthcare technology. The study also examines the moderation effect of social influences between perceived smart healthcare technology and perceived usefulness among female users.
Design/methodology/approach
To test the model, this study collected data from female respondents (n = 913) responses. The data were analyzed by structural equation modeling (SEM) using Smart-PLS 3.2. To complement the findings from structural equation modeling, the study also conducted a post-hoc test via experimental research design. The authors also applied a t-test and PROCESS macro analysis to re-confirm the relationship mentioned above.
Findings
The findings revealed that perceived ease of use significantly mediates the relationship between females' perceived smart healthcare technology and intention to use. The findings also show that social influence moderates between smart healthcare technology and the perceived usefulness relationship.
Research limitations/implications
Social influence is one of the major issues while adopting smart healthcare technology because the respondents perceived that they are accustomed to the technologies related to smart health once their surroundings and social environment influence them.
Originality/value
The current study is a pioneer in the context of a developing country and unique in that it makes two contributions: it extends previous research on smart health technology adoption in the healthcare business by considering females, and it gives a broad knowledge of the female healthcare consumers from emerging nations which can be useful for developing technology-driven healthcare services strategies.
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Phung Anh Thu and Pham Quang Huy
The research aims to provide empirical evidence on the relationship between financial statement comparability (FSC) and cost of equity (COE) in an emerging market.
Abstract
Purpose
The research aims to provide empirical evidence on the relationship between financial statement comparability (FSC) and cost of equity (COE) in an emerging market.
Design/methodology/approach
Specifically, this study examines the relationship between FSC and COE of Vietnamese listed firms. The research uses the System Generalized Method of Moments regression techniques for a panel data set of 454 companies for the period 2015–2022.
Findings
The authors find that firms with high comparability of financial statements have lower COE. To confirm the research findings, the authors conduct the robustness test by using different proxies for the cost of equity. Consistent results are found.
Originality/value
The study contributes to the overall understanding of the relationship between FSC and COE, and suggests policy implications for relevant stakeholders such as managers, regulatory bodies and investors. Especially, regarding policymakers, this study could provide more insight into how the accounting convergence process impacts the effectiveness of a firm’s capital allocation.
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Surajit Bag and Jan Harm Christiaan Pretorius
The digital revolution has brought many challenges and opportunities for the manufacturing firms. The impact of Industry 4.0 technology adoption on sustainable manufacturing and…
Abstract
Purpose
The digital revolution has brought many challenges and opportunities for the manufacturing firms. The impact of Industry 4.0 technology adoption on sustainable manufacturing and circular economy has been under-researched. This paper aims to review the latest articles in the area of Industry 4.0, sustainable manufacturing and circular economy and further developed a research framework showing key paths.
Design/methodology/approach
Qualitative research is performed in two stages. In the first stage, a review of the extant literature is performed to identify the barriers, drivers, challenges and opportunities. In the second stage, a research framework is proposed to integrate Industry 4.0 technology (big data analytics powered artificial intelligence) adoption, sustainable manufacturing and circular economy capabilities.
Findings
This research extends the knowledge base by providing a detailed review of Industry 4.0, sustainable manufacturing, and circular economy and proposes a research framework by integrating these three contemporary concepts in the context of supply chain management. Through an exploration of this integrative research framework, the authors propose a future research agenda and seven research propositions.
Research limitations/implications
It is important to understand the interplay between institutional pressures, tangible resources and human skills for Industry 4.0 technology (big data analytics powered artificial intelligence) adoption. Industry 4.0 technology (big data analytics powered artificial intelligence) adoption can positively influence sustainable manufacturing and circular economy capabilities. Managers must also put more attention to sustainable manufacturing to develop circular economic capabilities.
Social implications
Factory workers and the local communities generally suffer from various adverse effects resulting from the traditional manufacturing process. The quality of the environment is deteriorating to such an extent that people even staying miles away from the factory are also affected due to environmental pollution that is generated from factory operations. Hence, sustainable manufacturing is the only choice left to manufacturers that can help in the transition to a circular economy. The research framework can help firms to enhance circular economy capabilities.
Originality/value
This review paper contains the most updated work on Industry 4.0, sustainable manufacturing and circular economy. It also proposes a research framework to integrate these three concepts.