Nguyen Phuong Thao, Thi Kinh Kieu, Gabriele Schruefer, Ngoc-Anh Nguyen, Yen Thi Hoang Nguyen, Nguyen Vien Thong, Ngo Thi Hai Yen, Tran Thai Ha, Doan Thi Thanh Phuong, Tuong Duy Hai, Nguyen Dieu Cuc and Nguyen Van Hanh
This study aims to investigate specific professional competencies of teachers to implement education for sustainable development (ESD) in the contexts of Vietnam.
Abstract
Purpose
This study aims to investigate specific professional competencies of teachers to implement education for sustainable development (ESD) in the contexts of Vietnam.
Design/methodology/approach
The authors carried out a Delphi study with eight ESD experts in Vietnam to collect their expertise viewpoints regarding teachers’ ESD professional competencies.
Findings
In total, 13 competencies related to three dimensions (content knowledge/cognitive, pedagogical and pedagogical content knowledge, motivation and volition) were highlighted by ESD experts.
Research limitations/implications
The proposed teachers’ competencies were based on the ideas of a small group of experts, and the results need to be tested, refined and confirmed by further work. Besides, in this study, we have not defined the levels of achievement for each competency as well as developed assessment tools.
Practical implications
The specific professional competencies for teachers can be considered as a foundation for developing educational offers focusing on promoting the specific teachers’ professional competencies in basic ESD training.
Originality/value
Studies on educators’ professional competencies for ESD mostly were conducted in western countries. However, competencies do not exist independently; instead, they should be considered in specific contexts of teaching, school, culture and society. This research is among one of the first studies that contextualizes teachers’ competencies in a non-western context.
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Cuong Le-Van, Ngoc-Anh Nguyen, Ngoc-Minh Nguyen and Phu Nguyen-Van
The authors estimated the hidden overhead (capital diversion or wasteful use of capital) of Vietnam state-owned enterprises (SOEs).
Abstract
Purpose
The authors estimated the hidden overhead (capital diversion or wasteful use of capital) of Vietnam state-owned enterprises (SOEs).
Design/methodology/approach
The authors used a panel data set of 10,200 Vietnam SOEs observed over the period 2010–2018. The authors modeled and estimated the hidden overhead by using a stochastic production frontier. The hidden overhead parameter is modelled as the technical inefficiency in the production function.
Findings
Vietnam SOEs are very capital intensive. The hidden overhead (or the wasteful use of capital) is very high with an average rate of 69%.
Research limitations/implications
Alternative estimation methods should be used to account for endogeneity in production inputs. Lack of comparison with the Vietnam private firms.
Originality/value
The paper proposes an original way to quantify hidden overhead (or capital diversion) in the Vietnam SOEs. The finding (a capital diversion rate of 69% on average) is astonishing. It calls for an urgent and profound reform of the Vietnam SOEs.
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Mai-Huong Vo, Ngoc-Anh Nguyen, Estelle Dauchy and Nuong Nguyen
This study aims to estimate the pass-through rate of the increases in the excise tax and TCF tax on tobacco in Vietnam. This study seeks to shed light on how the tax burden is…
Abstract
Purpose
This study aims to estimate the pass-through rate of the increases in the excise tax and TCF tax on tobacco in Vietnam. This study seeks to shed light on how the tax burden is split between consumers and producers and inform policy discussions in the country. Using panel micro-level data collected from three waves of a nationwide retailer's survey, this study provides an evidence-based pass-through estimation for tobacco tax in Vietnam and contributes to the understanding of tax policy on smoking and smoking-related issues.
Design/methodology/approach
Following increases in the excise tax and TCF tax on tobacco in 2019, the differential effect of the tax hike on the “treatment group” (domestic cigarettes) versus the “control group” (illicit cigarettes) using a difference-in-difference (DID) analysis has been studied. The study utilized unique longitudinal retailers’ data on cigarettes prices in Vietnam from 2018 to 2019 to estimate the tax pass-through rate for some of the most popular factory-made cigarette brands.
Findings
This study found evidence of an over-shifting of cigarette taxes on smokers. Specifically, it discovered that the tax increase is absorbed more by low-priced brand smokers compared to premium brand users due to (1) the limited increase in prices under a pure ad valorem system and (2) the way the Vietnamese currency is denominated. Additionally, there is evidence of cushioning to mitigate price shock on consumers as the real prices increase gradually over the period of one year after the tax change.
Originality/value
To the best of the authors’ knowledge, this study is the first to collect and analyze a unique panel micro-level data from three waves of a nationwide retailers’ survey, which captures the changes in marketing and pricing strategies of the tobacco industry in Vietnam before and after an increase in excise tax in 2019. The results of this study could be used as a reference for future policymakers in considering increasing taxes on tobacco.
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Binh Tran-Nam, Cuong Le-Van and Ngoc-Anh Nguyen
This paper aims to provide rigor and clarity to the current coronavirus disease 2019 (COVID-19) policy debate in Vietnam. It is intended to serve a three-fold purpose. First, it…
Abstract
Purpose
This paper aims to provide rigor and clarity to the current coronavirus disease 2019 (COVID-19) policy debate in Vietnam. It is intended to serve a three-fold purpose. First, it critically examines the framing of policy objectives and the utilization of policy instruments for controlling COVID-19 in Vietnam. Second, it goes beyond policy design to consider the coordination and implementation of COVID-19 policies in Vietnam. Third, it discusses policy measures needed for post-COVID sustainable and inclusive growth, especially the sharing of the public costs of COVID-19 policies.
Design/methodology/approach
The paper employs a positivist research framework that emphasizes the causal relationships between the variables under study. The method of analysis is mixed, combining both qualitative and quantitative techniques. In particular, a simple, theoretical model is constructed to evaluate the welfare effects of alternative vaccine strategies. No primary data were collected.
Findings
The Vietnamese government’s dual goals of containing the pandemic and maintaining economic growth, while being reasonable, need clarification and updating. It is argued that in the longer term, there is no trade-off between saving lives and protecting the economy. The downward revision of the projected growth rate and commitment to a coherent and transparent vaccination strategy is the best way to move forward in Vietnam. The choice of vaccine rollout order involves a consideration of ethics. It is suggested that it is appropriate to vaccinate elderly people and people with underlying medical conditions first. Complementary policy measures to stimulate aggregate demand and supply need to be expanded but also more targeted. Effective coordination and implementation of COVID-19 policies remain a serious challenge for Vietnam. Finally, inclusive growth and sustainable development should take account of human capital development and distributive justice.
Social implications
The paper proposes a number of policy measures which have social impact. These include the government's formal commitment to a vaccine first strategy and a relief package of essential goods to poor and disadvantaged households.
Originality/value
The paper contributes positively to the current COVID-19 policy formulation by providing rigor and clarity to the framing of policy objectives and the utilization of policy instruments. While vaccination has been adopted as a national policy instrument, its design and implementation can be much improved. The paper recommends an appropriate vaccine strategy for Vietnam. It also draws attention to other dimensions of successful policies, namely, communication, coordination, implementation and distributive justice.
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Hoa Dinh Vu, Anh Thi Ngoc Nguyen, Nga Thi Phuong Nguyen and Duy Ba Tran
This paper presents the impact of the COVID-19 pandemic on Vietnam's tourism industry to propose appropriate recovery strategies in the future.
Abstract
Purpose
This paper presents the impact of the COVID-19 pandemic on Vietnam's tourism industry to propose appropriate recovery strategies in the future.
Design/methodology/approach
This study uses a combination of research methods. Data were collected from the Ministry of Culture, Sports and Tourism, General Statistics Office, Vietnam National Administration of Tourism and Ministry of Health. Non-parametric statistical methods were applied to analyze the differences between epidemic and non-epidemic periods and find correlations between the number of infections and data related to the performance of the tourism industry. In-depth interviews with 20 people linked to tourism activities were conducted to analyze the impacts and propose strategies for future recovery.
Findings
The results demonstrate the severe impact of the pandemic on Vietnam's tourism industry based on a decrease in the number of visitors, business activities, revenue and employment rate. Therefore, to recover tourism – Vietnam's key economic sector in the future – developing reasonable strategies to build a safe tourism environment, building a sustainable tourist market, diversifying and improving tourism high-quality tourism products, marketing, human resources, digital transformation and sustainable tourism are necessary, along with the development trend of the industry after COVID-19.
Originality/value
This paper synchronously and systematically presents the effects of COVID-19 on Vietnam's tourism industry based on official data. Strategies are proposed to handle these effects on a reliable scientific basis. This study can be considered a valuable reference for researchers and managers of tourism in developing countries, such as Vietnam.
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Binh Tran-Nam, Cuong Le-Van, Van Pham-Hoang and Thai-Ha Le
Nguyen Vinh Khuong, Doan Thi Ngoc Anh, Pham Minh Nhu, Tai Vu Tran Trong, Nguyen Thi Kieu Trang and Dang Hoang Kha Thy
This study aims to examine the relationship between key audit matters (KAMs) and the restatement of financial statements, assessing their impact on the financial statement…
Abstract
Purpose
This study aims to examine the relationship between key audit matters (KAMs) and the restatement of financial statements, assessing their impact on the financial statement restatement process.
Design/methodology/approach
This study aims to examine the economic context of Vietnam by analyzing data from 170 listed enterprises on the Vietnam stock exchange from 2010–2021. Feasible generalized least squares and robustness regression are conducted to give results and conclusions.
Findings
The results show that the KAMs disclosure in the financial statements has not really significantly affected the quality of an audit, so the KAMs disclosure does not have too much impact on the restatement of financial statements. However, this study found that the number of disclosed KAMs would partly reflect the shortcoming that exists in companies' financial statements.
Practical implications
The authenticity of financial statements is crucial for companies to meet auditor requirements, particularly KAMs. Restatements can influence business decisions and provide more accurate financial information to stakeholders. Thus, studying the impact of KAMs on restatement is essential for improving the veracity and reliability of financial statements.
Originality/value
This study clarifies the important role of KAMs in financial statements to recommend investors to be more careful in considering KAMs disclosed by auditors in audit reports. In addition, this study helps to add an overview of KAMs in emerging markets like Vietnam, as well as helps stakeholders to improve the legal system on Accounting – Auditing in Vietnam.
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Dinh Toan Nguyen, Thi Thu Mai Le, Thi Quynh Mai Nguyen, Nhat Linh Pham, Thi Ngoc Anh Ngo, Thuy Binh Chu and Mai Huong Dinh
This research aims to investigate the relationship between value orientations, attitude, behavioral intention and usage behavior of electric ride hailing service in Vietnam…
Abstract
Purpose
This research aims to investigate the relationship between value orientations, attitude, behavioral intention and usage behavior of electric ride hailing service in Vietnam through the moderating role of social influences.
Design/methodology/approach
In total, 552 valid questionnaires were collected using the survey questionnaire to analyze the effects of value orientations on attitude toward electric ride hailing and behavioral intention. Besides, this study investigates the mediating effect of attitude toward electric ride hailing and behavioral intention in the relationship with the behavior usage of electric ride hailing service as well as the moderating effect of social influence.
Findings
Three types of value orientations stimulate attitude toward electric ride hailing service and behavioral intention. In addition, attitude toward electric ride hailing service and behavioral intention play the mediating role in the effect of value orientations on behavior usage. Specifically, social influence plays a negative moderating role in the linkage between attitude towards and behavioral intention of electric ride hailing service and between intention and the behavior usage.
Originality/value
While numerous studies have investigated the influence of customers’ value orientations on multiple green purchase behaviors, this study offers new insights into the moderating role of social influence in the linkages between attitude, behavioral intention and usage behavior of electric ride hailing service.
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V. Dao Truong, X. Dam Dong, Stephen Graham Saunders, Quynh Pham, Hanh Nguyen and Ngoc Anh Tran
This paper aims to examine how social marketing intervention programmes to measure, evaluate and document social marketing impact.
Abstract
Purpose
This paper aims to examine how social marketing intervention programmes to measure, evaluate and document social marketing impact.
Design/methodology/approach
A systematic review of 49 nutritional behaviour intervention programmes (2006–2020) was conducted. To examine the social marketing impact of the programmes, a logic model of social impact was used. The model comprises inputs (the resources used for an intervention programme), outputs (the direct products resulting from the use of resources), outcomes (short- to medium-term programme effects) and impacts (long-term programme effects on the individual, community or societal levels).
Findings
Most intervention programmes set the goal of encouraging their target audience to increase fruit and vegetable intake, choose healthy food items, drink less sugary beverages or consume low-fat diaries, while few others sought policy or systems change. Multiple criteria were used for impact evaluation (e.g. exposure and reach, changes in knowledge, awareness, attitudes, behaviours and body mass index). (Quasi) experiments were the most popular method used for impact measurement, followed by the pre-post model of impact. Positive changes were found in 33 programmes, often reported in terms of short-term outputs or outcomes. Long-term impact particularly on the broader societal level was not indicated.
Originality/value
This research offers a systematic review of how social marketing impact is measured, evaluated and documented. It also provides some guidance for social marketers on how to shift from a reductionist, behavioural outcome-focussed approach towards an “expansionist” impact approach that explicitly considers social marketing impacts on the quality of life of individuals, communities and societies.