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Article
Publication date: 21 February 2022

Hai Thanh Pham, Tho Pham, Huy Truong Quang and Chau Ngoc Dang

This study aims to examine the impact of transformational leadership on green innovation and green learning in construction supply chains.

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Abstract

Purpose

This study aims to examine the impact of transformational leadership on green innovation and green learning in construction supply chains.

Design/methodology/approach

A theoretical framework of research hypotheses between transformational leadership, green learning and green innovation is developed. Using a survey questionnaire, data are collected from construction firms in Vietnam. Structural equation modeling is used to test the research hypotheses.

Findings

The results indicate that transformational leadership promotes both green learning and green innovation (i.e. green product innovation and green process innovation) while green learning positively affects green process innovation. Furthermore, it is found that green learning mediates the linkage between transformational leadership and green process innovation.

Research limitations/implications

This study contributes to the development of leadership research in construction by showing the significance of leadership at the supply chain level.

Originality/value

Leadership is regarded as a key factor for most organizations' success and competitive advantages. In construction, leadership has been widely studied at the project and organizational levels while its important role is also explored at the supply chain level. Nevertheless, in terms of construction supply chains, there has been still very limited evidence about the effects of transformational leadership. Thus, this study fills the gap in knowledge by empirically examining the relationships between transformational leadership, green learning and green innovation.

Details

Engineering, Construction and Architectural Management, vol. 30 no. 5
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 23 September 2024

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.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 4 April 2024

Phung Anh Thu and Pham Quang Huy

This paper aims to explore the moderating role of state ownership variables on the relationship between market concentration (MC) and financial statement comparability (FSC) in…

Abstract

Purpose

This paper aims to explore the moderating role of state ownership variables on the relationship between market concentration (MC) and financial statement comparability (FSC) in Vietnam.

Design/methodology/approach

This study uses data from the financial statements of 475 nonfinancial listed companies for the period from 2010 to 2019. This study uses both the system generalized method of moments and fuzzy-set qualitative comparative analysis (fsQCA) to consider the correlation and causal–effect relationships of the variables in the model.

Findings

The results show that MC has a positive relationship with FSC, and MC tends to exert a stronger impact on FSC for firms with higher state ownership. In addition, this study suggests that some combinations help improve FSC. This study has important implications for investors, managers and especially state-owned organizations when market power becomes fierce.

Originality/value

This study contributes to the literature on the comparability of financial statements in the context of developing countries that have not fully adopted International Financial Reporting Standards. Furthermore, this study applies the fsQCA method to complement the linear regression method.

Details

Pacific Accounting Review, vol. 36 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Open Access
Article
Publication date: 14 July 2022

Quang Huy Pham and Kien Phuc Vu

This study aims to dispense a concrete and coherent picture on the role of digitalization of accounting information (DOAI) among the small and medium-sized enterprises (SMEs…

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Abstract

Purpose

This study aims to dispense a concrete and coherent picture on the role of digitalization of accounting information (DOAI) among the small and medium-sized enterprises (SMEs) through a statistically reliable and parsimonious paradigm for procuring the impact of DOAI on sustainable innovation ecosystem (SIE) and public value (PV) generation. With this cue, the geographical scope of this tentative manuscript was framed in SMEs of developing countries.

Design/methodology/approach

A three-pronged methodology was disposed in this research, namely, literature review, expert interviews and self-administered survey. Qualitative data was procured from a series of semi-structured in-depth interviews. The quantitative data was drawn on a self-administered survey in which the closed-ended questionnaires were conveniently circulated to a cross-sectional sample of 583 respondents. The data captured from quantitative approach was processed and analyzed via covariance-based structural equation modeling with AMOS 26.0.

Findings

The outcomes analysis highlighted that there were significant positive associations between the hypothesized constructs regarding significance and effect size. These interlinks were also partially mediated through the mediation of quality of information on financial reports and SIE.

Research limitations/implications

This research was bounded by geographical provenance emphasis on one country and relative smallness of the data set procured through anonymous survey-based approach drawn from a convenient sample of digitally savvy respondents working in one sub-sector resulted in the reduction in the robustness and generalizability of the observations. Nevertheless, these above-mentioned limitations could thus offer the starting points for novel avenues creation for the future research.

Practical implications

The practitioners would definitely have valuable benefits from in-depth insights on the obtained findings. Concretely, as lifting the degree of understandings on the magnitude of long-term cooperation and superior coordination within the SIE would enable practitioners to enlarge their business viewpoints to better cope with the challenges of complicated business settings, facilitating them to co-create PV for all their key stakeholders through giving priority to implementing DOAI.

Social implications

Society could benefit from this study if policymakers and the influencers of government focus on innovative features and assure the possible environment for innovation deployment through embarking on introducing policies that would facilitate the digitalization as well as stimulate and incentivize establishing the SIE for PV generation. It would be good for both the SMEs and society when SMEs could thrive in community settings as well as this togetherness.

Originality/value

Unpacking the potential of DOAI has been considered as the promising research avenues that are outlined not only to redress the shortfall in the research stream in relation to the digitalization among SMEs but also provide the right directions for sustainable development among SMEs.

Details

Asia Pacific Journal of Innovation and Entrepreneurship, vol. 16 no. 1
Type: Research Article
ISSN: 2071-1395

Keywords

Article
Publication date: 7 February 2025

An Thi Binh Duong, Thang Duc Ta, Dung Quang Truong, Thinh Gia Hoang, Hiep Pham, Thu-Hang Hoang and Huy Truong Quang

This study analyses the direct and indirect impacts of risks on the service-oriented construction supply chain and its resilience during disruptions.

Abstract

Purpose

This study analyses the direct and indirect impacts of risks on the service-oriented construction supply chain and its resilience during disruptions.

Design/methodology/approach

We utilised the service-dominant logic, contingency and information processing theories to identify service-oriented construction supply chain characteristics and risk behaviours during turbulent times.

Findings

Our analysis of 285 construction companies with a strong service orientation revealed that the proposed risk model explains a 33.6% variance in supplier performance, 46.4% operational performance, 47.1% customer satisfaction and 46.5% financial performance. Our findings highlight the importance of effectively monitoring risks in service-oriented construction supply chains and examining complex networks in which risk variables impact construction supply chain performance.

Research limitations/implications

This study examines the influence mechanisms between risks and actors’ performance in construction supply chains, taking a service-oriented perspective.

Originality/value

Previous studies emphasise the risks that construction companies encounter from disruptions, such as maintaining operations and enhancing performance. Nevertheless, the research still needs to establish the transmission mechanism of the simultaneous impact (direct and indirect) of all forms of risk on supply chain performance.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Abstract

Purpose

This paper aims to identify and assess global risks in the supply chain performance.

Design/methodology/approach

First, global risks are identified and classified according to three criteria: content, probability and context. A set of supply chain performance indicators are then defined by the theory of resource-based view and balanced scorecard. Structural equation modeling is adopted to access risks in the global supply chain.

Findings

This article contributes to the supply chain risk management literature by providing a detailed operationalization of global supply chain risk constructs, e.g. natural disasters, war and terrorism, fire accidents, economic and political instability, social and cultural grievances, decease. Empirical results reveal that the supply chain is predominantly regarded as being vulnerable as the proposed model of risks can explain up to 12.6% variance of supplier performance, 25.2% innovation and learning, 23% internal business, 40.6% customer service and 32.4% finance.

Research limitations/implications

These risks are relevant contextual variables in strategic supply chain decisions. Supply chain managers should keep in mind acceptable cost/benefit tradeoffs in their firms' mitigation efforts associated with major contingency risks. This research advocates the allocation of scarce resources to adopt the supply chain strategies of avoidance, speculative and postponement.

Originality/value

The application of the strategic content/process/context to explain global supply chain performance is an interesting approach. Moreover, globalization trends and the COVID-19 perspectives are considered to be the main reasons for increasing such complex factors. Data on validating research models collected during the COVID-19 pandemic reflect the topicality of this study.

Details

International Journal of Quality & Reliability Management, vol. 40 no. 4
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 29 December 2023

An Thi Binh Duong, Uyen My Diep, Paulo Sampaio, Maria Carvalho, Hai Thanh Pham, Thu-Hang Hoang, Dung Quang Truong and Huy Quang Truong

This research aims to specialise in the investigation of risk management for service-oriented manufacturing supply chains via two stages, highlighting its differences from…

Abstract

Purpose

This research aims to specialise in the investigation of risk management for service-oriented manufacturing supply chains via two stages, highlighting its differences from manufacturing. The research article is commenced by executing an encyclopedic review of earlier research to ascertain the distinctive traits of service-oriented manufacturing supply chains and identify prevalent risks. Secondly, an empirical study in the construction field, amongst the industry hardest struck in the mist of the COVID-19 epidemic, is conducted to thoroughly inspect the resonant effect of these risks on service-oriented manufacturing supply chain performance.

Design/methodology/approach

In this study, to validate the resonant effect mechanism, a thorough assessment is undertaken by juxtaposing theoretical model to a newly constructed comparative model that encompasses the single effects of risks on supply chain performance.

Findings

63% variance of service-oriented manufacturing supply chain performance was showcased by the resonant effect model, compared with 46.3% in the comparative model. Moreover, each risk exerts a more glaringly significant impact on supply chain performance, asserting the mechanism of the resonant influence. Another noteworthy result involves the demand risk possessing a low effect on supply chain performance, thus emphasising the superiority of service-oriented manufacturing supply chains.

Research limitations/implications

Future research endeavours should hinge on the optimal “resonant” model explosion, thereby foreseeing and alleviating worst-case scenarios to guarantee the robustness and resilience of supply chain networks.

Practical implications

Indubitably, reducing the intensity of the resonant effect revolves around lowering the coefficient of “a,” thereby restricting/eliminating the link among risks. Therefore, the suggested resonant impact model might thus serve as “a road map”. In light of the aforementioned considerations, it is advisable that supply chain executives employ supply chain management tactics namely avoidance, prediction, and postponement, but only after meticulous consideration the costs and benefits of adopting such strategies.

Originality/value

The service-oriented manufacturing supply chain features and advantages have been analysed and explained throughout the article. The data gathered during the COVID-19 pandemic is a captivating and topical point of this paper.

Details

Journal of Enterprise Information Management, vol. 37 no. 1
Type: Research Article
ISSN: 1741-0398

Keywords

Open Access
Article
Publication date: 10 April 2023

An Thi Binh Duong, Tho Pham, Huy Truong Quang, Thinh Gia Hoang, Scott McDonald, Thu-Hang Hoang and Hai Thanh Pham

The present study is performed to identify the propagation mechanism of the ripple effect as well as examine the simultaneous impact of risks on supply chain (SC) performance.

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Abstract

Purpose

The present study is performed to identify the propagation mechanism of the ripple effect as well as examine the simultaneous impact of risks on supply chain (SC) performance.

Design/methodology/approach

A theoretical framework with many hypotheses regarding the relationships between SC risk types and performance is established. The data are collected from a large-scale survey supported by a project of the Japanese government to promote sustainable socioeconomic development for the Association of Southeast Asian Nations (ASEAN) region, with the participation of 207 firms. Structural equation modeling (SEM) is used to test the hypotheses of the theoretical framework.

Findings

It is indicated that human-made risk causes operational risk, while natural risk causes both supply risk and operational risk. Furthermore, the impacts of human-made risk and natural risk on performance are amplified through operational risk.

Research limitations/implications

This study is one of the first attempts that identifies the propagation mechanism of the ripple effect and examines the simultaneous impact of risks on performance in construction SCs.

Originality/value

Although many studies on risk management in construction SCs have been carried out, they mainly focus on risk identification or quantification of risk impact. It is observed that research on the ripple effect of disruptions has been very scarce.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 13
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 7 July 2023

An Thi Binh Duong, Thu-Hang Hoang, Tram Thi Bich Nguyen, Mohammadreza Akbari, Thinh Gia Hoang and Huy Quang Truong

Proactive risk assessment suggests that risk assessment should emphasize the consequences that it might cause and the opportunities it might create for firms. Hence, this study…

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Abstract

Purpose

Proactive risk assessment suggests that risk assessment should emphasize the consequences that it might cause and the opportunities it might create for firms. Hence, this study aims to validate risk impact on supply chain performance in the context of the Vietnamese construction sector. Also, a complex network, in which multiple risk factors mutually affect, impede or promote each other, is developed to assist managers in tackling unpredictable risks proactively. In particular, the authors investigate whether certain risks could be considered either challenges or opportunities for businesses in turbulent times to improve SC performance.

Design/methodology/approach

The construction industry is the focal study context as it is one of the most essential industries in charge of providing accommodations, infrastructures and employment for society. 289 valid responses used in this research are from a large-scale survey result, supported by a Japanese government project promoting sustainable socio-economic development in Vietnam.

Findings

From the study findings, the authors find that external risk brings opportunities for supply chain performance. Meanwhile, demand risk, when it occurs, can reduce the danger level of operational risk, which is an interesting finding of this research. It is evident that when multiple risk factors mutually affect, impede or promote each other, it provides a more meaningful examination of mutually interconnected supply chain risks.

Originality/value

Practitioners should perceive risks as an opportunity than a threat. This study contributes to preventing risks and guaranteeing an effective and efficient supply chain by tackling unpredictable risks in a disruptive period. Moreover, data on validating research models collected during the Covid-19 pandemic and Ukraine and Russia conflicts reflect the topicality of this study.

Details

Journal of Enterprise Information Management, vol. 36 no. 5
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 13 June 2022

Loan Thi Cam Bui, Maria Carvalho, Hai Thanh Pham, Tram Thi Bich Nguyen, An Thi Binh Duong and Huy Truong Quang

The research objective is rooted in the principle of providing new insights and a collective perspective regarded as Supply Chain Quality Management 4.0 (SCQM4.0), an integration…

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Abstract

Purpose

The research objective is rooted in the principle of providing new insights and a collective perspective regarded as Supply Chain Quality Management 4.0 (SCQM4.0), an integration of all three concepts – Industrie 4.0, quality management and supply chain management.

Design/methodology/approach

A thorough review of historical developments and existing integration trends among Industrie 4.0, quality and supply chain approaches along with future research directions outlined in the main literature, was conducted. This work establishes a knowledge base on research topics, issues of integration and synergies with a concentration on the potential for deeper integration with supply chain operations.

Findings

This article not only introduced the term SCQM4.0 and proposed a definition for it, but also contributed a novel conceptual SCQM4.0 framework and evolutionary perspective through the SCQM4.0 maturation model. Stemming from the gaps, opportunities and benefits identified in the literature, the conceptual SCQM4.0 framework builds on the high potential of the SCQM4.0 constructs to achieve successful governance and implementation. Under the SCQM4.0 maturity framework, it provides a clear evolutionary path underpinned by the SCQM4.0 constructs.

Research limitations/implications

In the effort toward a successful SCQM4.0 implementation, the proposed SCQM4.0 maturity frameworks will be a “road map” for businesses to develop fully and actively in supply chain operations, bringing quality products and services for the company. Industry practitioners are encouraged to perform gap analysis and direct the implementation of the strategy to establish an excellent SCQM4.0.

Originality/value

This is one of the pioneering studies integrating all three concepts (Industrie 4.0, quality management and supply chain management), connecting the link and discovering more synergies to support the future development of more holistic management models. SCQM4.0 is expected to expand on the strengths, synergies and established relationships between technologies 4.0, quality and supply chain, contributing toward a pioneering and quality supply chain.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

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