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In this research, the aim is to argue that “trust” is very important in all stages of technology management for human resource management efficiency and effectiveness to improve organizational performance. Therefore the purpose of this paper is to propose the concept and model of “HRIS‐trust” for human resource information system (HRIS) suppliers, who will approach HRIS potential customers.

This is an exploratory study; hence, based on the relevant literature review and the authors' own analysis, six propositions were proposed for HRIS‐Trust model.

HRIS‐Trust is one of the pivotal determinants to help managers make decisions to apply HRIS in the organization in order to achieve sustainable human resource management (HRM) performance. Accordingly, to achieve an effective level of HRIS deployment, HRIS‐suppliers and their customers need to have a clear understanding and definition of appropriate terminology of HRIS‐trust for operational management systems.

As yet this model is untested. Clearly, further research is necessary to test the propositions of the authors' model.

In this paper, it is argued that HRIS‐trust is very important in relation to HRIS deployment. Therefore, HRIS suppliers need to have an understanding about the factors influencing trust in HRIS, especially how to increase customer trust in their HRIS products.

Although many previous studies have demonstrated how an organization can initiate and implement human resource information system (HRIS) efficiently and effectively, very few have investigated factors influencing the trust in HRIS. Hence, this research is one of the first exploratory studies to explore such an issue. In addition, a definition and a model of HRIS‐Trust was proposed.

This paper aims to examine the management status quo of archaeological heritage in Vietnam seen in the case of Vuon Chuoi, a complex of Bronze Age sites located in Central Hanoi, which has been believed to be Hanoi’s first human settlement. Like other archaeological sites located in urban areas, this site has been under threat of destruction caused by land encroachment pressure. Although researchers have long waged a campaign for preservation, the dissensus among key stakeholders and the dispute over responsibility have left this site at the heart of an interminable polemic over legislation.

This research utilises a qualitative approach, and the primary data were collected throughout multiple field trips in 2019 and 2020. Several open-ended interviews were conducted with various state and nonstate actors involved in the Vuon Chuoi Complex’s management process. The discussion was also supported by analysing related legal documents retrieved from national archives and official online directories.

This paper dissects the current legislative and administrative framework applied in governing heritage in general and archaeological sites in Vietnam, in particular. The results indicate that existing flaws in Vietnam’s legal system are detectable, and the unsystematic organisation has led to deferment of the decision-making processes. Also, there is an apparent difference found in the attitude of the bodies in charge toward the treatment of listed and unlisted sites.

This research outlines that in the wake of urbanisation and industrialisation in Vietnam, a consensus among key stakeholders and an inclusive legal system are required to help preserve archaeological sites in urgent need of attention. Although several Vietnamese laws and regulations have been put into practice, they have shown critical barriers and gaps in conserving Vietnamese cultural heritage.

This chapter provides information on the development of Vietnamese education under the influence of global forces based on the analysis of relevant education research and policies using Wolhuter’s frameworks. In the process of coming up with ways to develop education in the face of different influences of globalization, besides having reactions with patterns commonly found in countries around the world, Vietnam also has responses that reflect its own political, sociocultural and economic characteristics. The state still plays a controlling role in education at all levels and many culture-related features that have existed throughout the country’s history have hardly changed, namely aspects related to teachers, learners and teaching and learning methods. To sustain its education in the globalized era, Vietnam must make more efforts in various aspects such as the link between education and employment, the logic of education objectives, the feasibility and appropriateness of curricula, quality of education, especially of higher education and equality in education for underprivileged groups.

The purpose of this study is to explore the relationship among financial development (FD), economic growth, urbanization and human capital (HC) in Vietnam.

This study uses various wavelet tools, including wavelet coherence, wavelet correlation and scale-by-scale Granger causality test, to re-visit the lead–lag structure among economic growth, FD, urbanization and HC in Vietnam from 1980 to 2017.

The main findings indicate that economic growth and urbanization improve HC at the medium and low frequencies, whereas FD negatively affects HC from 1989 to 2017. Furthermore, the scale-by-scale Granger causality results confirm a uni-directional causality relationship between economic growth to HC at low and high frequencies. In contrast, a bi-directional causality relationship between urbanization and HC is found in the long run.

Policy implications have emerged based on the empirical results from this study. The Vietnamese Government should continue supporting economic integration, implementing investment promotion policies and focussing on foreign direct investment using green technologies.

The impact of FD on HC at different time scales has largely been ignored in Vietnam. This study substantially contributes to the existing literature regarding HC and FD. This analysis is one of the earliest attempts to examine the effects of economic indicators on HC in the time-frequency analysis.

The effects of government expenditure on the shadow economy have been investigated. However, the effect from a moderating factor that affects this relationship has been largely ignored in the existing literature. This paper investigates how fiscal deficit moderates the effects of government expenditure on the shadow economy for 32 Asian countries for the past two decades since 2000.

The authors use various techniques, which allow cross-sectional dependence and slope homogeneity in panel data analysis, to examine this relationship in both the long run and short run. The analysis also considers the marginal effects of government expenditure on the shadow economy at different degrees of fiscal deficits.

Empirical findings from this paper indicate that an increase in government expenditure and fiscal deficit will increase the shadow economy size. Interestingly, the effects of government expenditure on the shadow economy will intensify with a greater degree of the budget deficit. The authors also find that enhancing economic growth to improve income per capita and extending international trade appears to reduce the shadow economy in the Asian countries.

The authors consider that policies targeting reducing shadow economy should follow conventional economic policies on economic growth, unemployment and inflation.

To the best of the authors’ knowledge, this is the first empirical study conducted to examine the moderating role of fiscal deficit in the government expenditure–shadow economy nexus in Asian countries.

This study aims to apply Benford’s law to examine the earnings management of companies listed in emerging ASEAN-5 countries: Indonesia, Malaysia, Philippines, Thailand and Vietnam.

The authors follow Amiram et al. (2015) to measure deviations from Benford’s law of the first digits of numbers reported in financial statements. The authors use the Jones-modified performance-match model (Jones, 1991; Dechow et al., 1995; Kothari et al., 2005) to estimate accrual earnings management. The authors use a sample of 47,389 observations of listed companies in ASEAN-5 countries from 2006 to 2019. The authors also run ordinary least squares (OLS) regressions to test the hypotheses.

The authors find that the first digits of numbers reported in the financial statements of companies in the sample closely conform to Benford’s law. Further evidence shows that the deviation from Benford’s law is positively related to abnormal accruals. The relationship between deviation from Benford’s law and abnormal accruals is more pronounced for the post-international financial reporting standards adoption period. The results survive for some robustness checks.

The authors show that Benford’s law holds for financial statements of companies listed in the emerging ASEAN-5 countries.

Auditors could use Benford’s law as an analytical procedure to assess the risks of material misstatements. Also, other users could apply Benford’s law on audited financial statements to foresee undetected misstatements.

The authors provide original evidence that financial statements of ASEAN-5 countries follow Benford’s law. The evidence supports the usefulness of Benford’s law in developing markets.

The purpose of this study is to examine the implementation of Industry 4.0 (I4.0) through the lens of the dynamic capabilities framework. Contrary to most existing research, this study chooses a cross-national viewpoint, exploring companies operating in two emerging economies.

Semi-structured interviews were conducted with 80 company managers operating in eight industries in Vietnam and Bolivia. The chosen inductive analysis was supported by qualitative content analysis and data structure.

The analysis reveals 13 conceptual dimensions. For instance, sensing opportunities underlines tangible and intangible “direct prospects”, such as enhanced accuracy, speed and cost effectiveness, whereas “operational management pressures” (sensing threats) identify the dilemma of changing individuals’ mindset, recruitment and addressing financial needs. While there is an overall agreement in key dimensions, differences between managers from both countries also arise, including staff’s adaptation and constant upskilling.

Empirically, this study responds to calls for cross-national studies investigating I4.0 initiatives. In doing so, the data gathered from company managers engaged in business in emerging economies afford new perspectives, with practitioner value. Theoretically, the numerous dimensions emerging from the data analysis provide useful conceptual insights to understand managerial aspects in considering and adapting to I4.0 expectations and requirements. These insights are reinforced by the development of a conceptual model that illuminates the initiatives, efforts and challenges of embracing this phenomenon.

The purpose of this study is to gain a more nuanced understanding of the relationship between a national product (coffee) and gastronomy. Moreover, incorporating the resource-based view of the firm framework, the importance of coffee is examined, as is the extent and potential to “marry” coffee and gastronomy into a tourism activity, and the need to develop such potential.

Semi-structured, face-to-face and online interviews were used to gather the viewpoints of 79 chefs and coffee shop owners/managers operating in Vietnam, the world’s second-largest coffee producer and home to a vibrant coffee shop industry.

The selected inductive analysis identified 11 dimensions, including “coffee infrastructure”, “coffee-based innovation”, “coffee-trigger” and “coffee resources”, emerged. These dimensions reveal a strong potential for a coffee and local gastronomy “marriage”. Furthermore, nine of the 11 dimensions provide direct guidance concerning the importance, the potential for “marriage”, coffee tourism development and what is needed to fulfil this potential.

The study affords understanding of Vietnam’s coffee industry, in particular its resources, and how these can be leveraged to combine with the nation’s gastronomy and produce more fulfilling food and beverage experiences.

Gastronomy, hospitality and tourism represent a well-defined partnership that can result in memorable consumer experiences. While the strength of this partnership is recognised, little is known about the potential to “marry” a national product such as coffee and local gastronomy. The study breaks new ground in this area and concludes with various theoretical and practical implications that contribute to more understanding of the coffee–gastronomy relationship.

Recognizing the crucial role of leadership in innovation, this study aims to investigate the role of ambidextrous leadership (opening and closing leadership behaviors) in marketing departments’ innovation ambidexterity (exploratory and exploitative innovations), including the mediating and moderating roles of marketing managers’ psychological capital (PsyCap) and proactive personality, respectively.

A two-wave survey of 198 marketing managers from firms in Vietnam was conducted. Partial least squares structural equation modeling was used in hypotheses testing (net effects), and necessary condition analysis was used to decipher the necessity level of the determinants of innovation ambidexterity.

Opening leadership behavior positively affects exploratory innovation while closing leadership behavior enhances exploitative innovation. The effect of opening leadership behavior on exploratory innovation is mediated and moderated by PsyCap and proactive personality, respectively; the opposite is found for the relationship between closing leadership behavior and exploitative innovation. Finally, PsyCap is a necessary condition for exploratory innovation, whereas PsyCap and closing leadership behavior are necessary conditions for exploitative innovation.

Firms should pay attention to the role of ambidexterity in leadership to enable marketing managers to direct their marketing departments to acquire new knowledge, skills and processes, and reinforce existing ones to foster innovation ambidexterity. They should also consider the necessary role of the factors that help achieve the desired level of target outcomes.

This study identifies two boundary conditions (PsyCap, a mediator; and proactive personality, a moderator) for the relationship between opening leadership behavior and exploratory innovation. To the best of the authors’ knowledge, this study is among the first to decipher the necessity level of the determinants of innovation ambidexterity.

Intellectual capital, corporate governance (CG) and corporate social responsibility (CSR) are generally considered three essential pillars to enhance firms’ performance in the developed world. However, in developing countries such as Vietnam, these pillars have not received sufficient attention from practitioners. In addition, this study aims to investigate the interrelationship between these three essential pillars and their combined effects, in the Vietnamese context.

This study uses data collected from the annual reports of the largest listed banks in Vietnam from 2011 to 2018. Intellectual capital is measured using a modified value-added intellectual coefficient model. CG is proxied by board remuneration. This study measures CSR using the ratio between charitable contributions and profit before tax. In addition, this study uses the generalized method of moments to overcome several econometric problems exhibited in previous empirical studies.

Results indicate that CG and CSR have a positive impact on intellectual capital. Intellectual capital plays a moderating role in the relationship between CG and CSR. Moreover, CG and intellectual capital in the previous year significantly affect CG in the current year.

Based on the findings from this study, policy implications have emerged for bank executives and policymakers in formulating and implementing policy about the balance between intellectual capital accumulation, CG and CSR.

To the best of the authors’ knowledge, this is the first empirical study conducted to examine the interrelationship between intellectual capital, CG and CSR and their combined effects in emerging countries such as Vietnam.