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This paper aims to explore how entrepreneurial culture (EC) and psychological empowerment (PE) support innovative work behaviour (IWB) of employees in organizations. First, it examines the impact of EC on IWB. It also explores the mediating effect of PE to support the EC – IWB relationship. Accordingly, it suggests a mechanism model to explain the relationship between EC and IWB.

This is an empirical research using quantitative methods. Data were collected via both face-to-face and online surveys from 308 employees in Vietnamese enterprises. The partial least squares-based structural equation modelling (PLS-SEM) approach was applied to test hypotheses in the research model.

Significant R-square values were achieved for both EC – PE and PE – IWB relationships, according to the PLS-SEM. The most interesting finding is the full mediating role of PE in the relationship between EC and IWB. Despite the non-significance in the direct impact of EC on IWB, the role of EC in promoting IWB is important in an indirect way through PE. The significant role of PE in facilitating IWB has been proven.

This research is one of the initial attempts to empirically build the roadmap from EC, as a typical type of organizational culture, through the mediating effect of PE to improve IWB. This roadmap provides top managers with a hierarchical view that effectively cascading interventions from the organizational level, such as EC, through a significant mediator as PE at the group level, and then down to IWB as a result at the individual level.

Corrosion of steel in marine environments poses a significant economic and environmental challenge because of its detrimental effects on marine structures and equipment. Traditional chemical inhibitors that mitigate corrosion often introduce harmful substances into the environment. As a result, there is a growing interest in exploring eco-friendly alternatives, such as plant-derived inhibitors, to reduce the environmental impact of corrosion protection strategies. The purpose of this study is to investigate the effectiveness of Phyllanthus urinaria extract as a green anti-corrosion additive for rebar steel in marine conditions.

Phyllanthus urinaria extract was prepared in the ethanol solution with the assistance of a sonicator. The steel’s surface upon addition of the extract was characterized using SEM, EDX and FTIR analysis. The electrochemical corrosion characteristics, including potentiodynamic polarization and electrochemical impedance spectroscopy, were used to evaluate the inhibitory performance of the extract on steel under simulated marine conditions (3.5% NaCl solutions).

The results of this study showed that with Phyllanthus urinaria extract’s content of 0.02% in NaCl solution of 3.5%, the corrosion rate decreased to about 30% compared to the controlled sample. Measurements of the inhibitory mechanism analysis study for all solutions from 0 mg/L to 1.114 mg/L of polyphenol from Phyllanthus urinaria extract showed a significant reduction in rebar corrosion rate, especially with 0.2228 mg/L polyphenol. Reinforcement can increase corrosion inhibition by up to 30% compared to the control sample.

To the best of the authors’ knowledge, this is the first study of using Phyllanthus urinaria extract as green inhibitor for protection of steel from the corrosion in the simulated marine solution. The protective mechanism for steel using Phyllanthus urinaria extract was investigated using the FTIR, SEM, EDX and electrochemical analysis. The results indicated that the polyphenols in the extract showed inhibition that could minimize the corrosion of reinforcement in marine environments.

The paper aims to examine the impact of social capital on the size of the shadow economy in the BIRCS countries over the period 1995–2014.

The authors employ the Bayesian linear regression method to uncover the relationship between social capital and the shadow economy. The method applies a normal distribution for the prior probability distribution while the posterior distribution is determined using the Markov chain Monte Carlo technique.

The results indicate that the unemployment rate and tax burden positively affect the size of the shadow economy. By contrast, corruption control and trade openness are negatively associated with the development of this informal sector. Moreover, the paper's primary finding is that social capital represented by social trust and tax morale can hinder the size of the shadow economy.

This study is limited to the case of the BRICS countries for the period 1995–2014. The determinants of the shadow economy in different groups of countries can be heterogeneous. Moreover, social capital is a multidimensional concept that may consist of various components. This difficulty of measuring the social capital calls for further research on the relationship between other dimensions of social capital and the shadow economy.

Many studies investigate the effect of economic factors on the size of the shadow economy. This paper applies a new approach to discover the issue. Notably, the authors use the Bayesian linear regression method to analyze the relationship between social capital and the shadow economy in the BRICS countries.

This paper, drawing on self-enhancement theory and from employee perspective, aims to develop and validate an integrative theoretical model that centers on the trust–psychological ownership (PO) link to investigate information and communications technology (ICT) employee work outcomes.

A cross-sectional survey with PLS-SEM analysis of 424 employees in ICT industry in Ho Chi Minh City, Vietnam, reports that all of 10 hypotheses are empirically supported.

PO is found to be an important driver of employee flow, job performance and psychological wellbeing. Moreover, it is posited that trust acts a moderator of the relationship between flow experience and job performance, and between job performance and psychological wellbeing.

To the best of the authors’ knowledge, this paper is among the first to affirm that trust in work environment serves as both an enabler for PO and a moderator for the relationship between flow experience–job performance as well as between job performance–psychological wellbeing path. The study also affirms that flow state plays a mediating role in the PO–job performance path, and that job performance acts as a mediator in the flow experience–psychological wellbeing sequence. Finally, new evidence expectedly highlights the positive impact of job performance, a short-term work outcome, on psychological wellbeing, a long-term work outcome.

This study examines the influence of stock liquidity on stock price crash risk and the moderating role of institutional blockholders in Vietnam’s stock market.

Crash risk is measured by the negative coefficient of skewness of firm-specific weekly returns (NCSKEW) and the down-to-up volatility of firm-specific weekly stock returns (DUVOL). Liquidity is measured by adjusted Amihud illiquidity. The two-stage least squares method is used to address endogeneity issues.

Using firm-level data from Vietnam, we find that crash risk increases with stock liquidity. The relationship is stronger in firms owned by institutional blockholders. Moreover, intensive selling by institutional blockholders in the future will positively moderate the relationship between liquidity and crash risk.

Since stock liquidity could exacerbate crash risk through institutional blockholder trading, firm managers should avoid bad news accumulation and practice timely information disclosures. Investors should be mindful of the risk associated with liquidity and blockholder trading.

We contribute to the literature by showing that the activities of blockholders could partly explain the relationship between liquidity and crash risk. High liquidity encourages blockholders to exit upon receiving private bad news.

With the advancement of technology, microlearning has emerged as a promising method to improve the efficacy of teaching and learning. This study aims to investigate the document types, volume, growth trajectory, geographic contribution, coauthor relationships, prominent authors, research groups, influential documents and publication outlets in the microlearning literature.

We adapt the PRISMA guidelines to assess the eligibility of 297 Scopus-indexed documents from 2002 to 2021. Each was manually labeled by educational level. Descriptive statistics and science mapping were conducted to highlight relevant objects and their patterns in the knowledge base.

This study confirms the increasing trend of microlearning publications over the last two decades, with conference papers dominating the microlearning literature (178 documents, 59.86%). Despite global contributions, a concentrated effort from scholars in 15 countries (22.39%) yielded 68.8% of all documents, while the remaining papers were dispersed across 52 other nations (77.61%). Another significant finding is that most documents pertain to three educational level categories: lifelong learning, higher education and all educational levels. In addition, this research highlights six key themes in the microlearning domain, encompassing (1) Design and evaluation of mobile learning, (2) Microlearning adaptation in MOOCs, (3) Language teaching and learning, (4) Workflow of a microlearning system, (5) Microlearning content design, (6) Health competence and health behaviors. Other aspects analyzed in this study include the most prominent authors, research groups, documents and references.

The finding represents all topics at various educational levels to offer a comprehensive view of the knowledge base.

With the focus on the context of small and medium-sized enterprises (SMEs), this study aims to investigate the joint effects of entrepreneurial leadership, entrepreneurial orientation and dynamic capabilities and the mechanisms of how these factors influence firm performance.

A survey from 319 managers in information and communications technology SMEs in Vietnam was conducted, and structural equation modeling was adopted to analyze the collected data.

The results confirm that dynamic capabilities directly influence firm performance and serve as a mediator that connects entrepreneurial leadership and entrepreneurial orientation with firm performance. Additionally, entrepreneurial leadership was found to have a significant positive impact on entrepreneurial orientation.

This research augments the understanding of entrepreneurship and dynamic capabilities literature by examining the joint effects and mechanisms of how entrepreneurial leadership, entrepreneurial orientation and dynamic capabilities interact to enhance SMEs' performance. Furthermore, this study provides empirical evidence of the strategies that SMEs should pursue to attain favorable performance outcomes.

This study aimed two objectives: The first objective was to explore carriers' intentions to use cargo electric vehicles (EVs) and the factors influencing these intentions in last-mile delivery (LMD). The other objective was to provide recommendations for policymakers and manufacturers to promote and customize cargo EVs to meet the requirements of carriers in the LMD sector.

In this study the authors constructed a research framework that adjusted and extended the original technology acceptance model (TAM). The proposed model combines eight psychological factors, including attitude, perceived usefulness, perceived ease of use, perceived risk, public engagement, face consciousness, financial incentive policy and carrier intention, in which four factors, namely attitude, perceived usefulness, perceived ease of use and intention, were obtained from the original TAM and the four remaining factors, namely perceived risk, public engagement, face consciousness and financial incentive policy, were added.

The results showed that psychological factors such as attitude, perceived ease of use, perceived risk, public engagement and face consciousness might affect carriers' intentions to use electric cargo vehicles in LMD service in Vietnamese cities. These results agree with the previous studies and confirm that attitude, perceived ease of use, perceived risk, public engagement and face consciousness might be important for shaping intention to use electric cargo vehicles in emerging markets.

This study has several limitations, first, the data were collected in Vietnam, a country with weak academic contributions. Therefore, these findings might not be generalizable to other areas. The authors expect to apply the same research framework to other countries to explore the similarities and differences across the countries. Second, the authors conducted the surveys in three cities; except for Hanoi, the other two cities are not really large markets in the LMD service sector. Third, the authors ignored the relationship between the demographic characteristics and electric cargo vehicles. Further studies should address this gap.

Based on the findings, manufacturers should ensure the high-quality performance of electric cargo vehicles in terms of extending driving range and shortening recharging time. Policymakers should develop the roadmaps for electric cargo vehicles, starting from switching from conventional cargo motorcycles to electric motorcycles. In addition, developing public charging infrastructure should be prioritized, which is the fundamental basis for operating electric cargo vehicles. Finally, manufacturers should research and develop a product that would improve the reputation of carriers because carriers with higher face consciousness are more likely to pursue brand-name and high-priced products in order to enhance their reputation.

This study contributes to the literature in two aspects: First, the authors investigated intentions to use electric cargo vehicles in LMD service, which is rare from other studies, and they further identified the psychological determinants of carriers' intentions. Second, the findings increase the knowledge of carriers' intentions and suggest implications for policymakers and manufacturers to promote the adoption of electric cargo vehicles in last-mile deliver service.

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.

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.

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.

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.

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.

The purpose of this study is to examine a mechanism through which subjective financial literacy can exert negative effects on the retirement saving intention and behaviors, which has not been well understood in prior research. Particularly, the authors draw on the relevant risk literature to introduce financial risk tolerance and risk perception as important mediators that transfer subjective financial literacy into reduced retirement saving intention which in turn affects the saving behaviors.

The authors test the model with a sample of 347 adults using factor analysis and structural equation modeling.

Consistent with the notions about the negative side of subjective financial literacy, the authors find supporting evidence for the proposed indirect effects of financial literacy on retirement saving intention via risk tolerance and risk perception. In addition, the authors observe that an individual's retirement saving intention strongly predicts their retirement saving behaviors.

The study offers insights into the mechanisms that subjective financial knowledge might also inhibit individual's responsible financial behaviors (e.g. retirement saving).