Huu Cuong Nguyen, Phan Minh Hoa Nguyen, Bich Hiep Tran, Thi Thien Nga Nguyen, Le Thanh Thuy Hoang and Thi Thu Hien Do
This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.
Abstract
Purpose
This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.
Design/methodology/approach
Drawing on a sample of 200 listed firms in Vietnam in 2017, the authors constructed a disclosure index based on the content of the International Integrated Reporting Committee (IIRC) Framework. Using this index, the study measures the extent to which Vietnamese listed firms’ annual reports include the content elements required by the integrated reporting (IR) Framework. The study performs ordinary least square regression to investigate the influencing factors.
Findings
The study documents that, on average, Vietnamese listed firms disclose about 43% of the information required by the IIRC Framework. The disclosure levels are positively associated with manufacturing firms, board independence, foreign ownership, government ownership, audit quality and firm size.
Originality/value
Integrated reports have been widely adopted in many countries, but it is still a new issue in Vietnam. This is the first paper providing some insights into the inclusion of the content elements required by the IR Framework by listed firms in Vietnam. It also contributes to the disclosure literature by providing empirical evidence on the factors influencing these disclosure levels. Deriving from the findings, the authors offer recommendations for policymakers on the issue of regulating and implementing IR in Vietnam.
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Huu Minh Nguyen, Thi Hong Tran and Thi Thanh Loan Tran
“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s…
Abstract
“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s participation and achievements in scientific research is considered a great and important resource for industrialization and modernization. Even so, are there gender differences in scientific achievement in the social science research institutes in Vietnam? What factors influence the scientific achievement of female social researchers? The answers will be based on data from a 2017 survey with a sample of 756 researchers, of which 77.6% were female. The survey was conducted by the Vietnam Academy of Social Sciences, a leading, ministry-level national center for the social sciences in Vietnam. This chapter analyzed the scientific achievements of researchers through their position as principal investigators of research projects and their publications, and factors that may impact this. Bivariate and multivariate analyses of factors that may affect the scientific achievement of researchers found that gender differences in academic achievement in the social sciences in Vietnam was still prevalent. Female researchers’ scientific achievements were lower than those of their male counterparts. The contribution to science of Vietnamese female researchers was limited by many different factors; the most important were the academic rank of the researchers and gender stereotype that considered housework the responsibility of women.
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Thi Phuong Linh Nguyen, Nhat Minh Tran, Thi Thanh Hoa Phan, Trong Nghia Vu, Manh Linh Tran and Thi Dao Nguyen
The purpose of this paper is to investigate the factors affecting Vietnamese consumers' intention and behavior towards “bringing your own shopping bags” (BYOB) instead of using…
Abstract
Purpose
The purpose of this paper is to investigate the factors affecting Vietnamese consumers' intention and behavior towards “bringing your own shopping bags” (BYOB) instead of using plastic bags based on the theory of interpersonal behavior (TIB).
Design/methodology/approach
We used a combination of in-depth interview and large-scale survey methods with the official research sample of 536 Vietnamese consumers to explore the relationship among factors in the research model including: attitude, affect, social factor, facilitating conditions, intention and behavior towards BYOB instead of using plastic bags. The collected data went through quantitative analysis steps including Cronbach's Alpha reliability test, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM) for scales and hypotheses testing.
Findings
The results show that intention towards BYOB has a positive effect on consumers' behavior towards BYOB. Facilitating conditions have a stronger and more positive influence than attitude and affect intention towards BYOB. Meanwhile, the hypothesis about the relationship between social factors and intention towards BYOB was rejected by this study.
Research limitations/implications
The main limitation of this paper is that the findings of the present study are limited to elements of the TIB.
Practical implications
Based on the results of the study, we made some suggestions for state management agencies and retailers to promote intention and behavior towards BYOB instead of using plastic bags.
Originality/value
This study applies the TIB to understand the relationship between factors such as attitude, affect, social factors and facilitating conditions on intention and behavior towards BYOB instead of using plastic bags.
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Thu Trang Thi Ngo, Hong Quan Nguyen, Timothy Gorman, Quang Ngo Xuan, Phuong Lan Thi Ngo and Ann Vanreusel
Drought and salinity intrusion aggravated by climate change threaten agricultural livelihoods in Viet Nan's Mekong Delta. In response, authorities have built water management…
Abstract
Purpose
Drought and salinity intrusion aggravated by climate change threaten agricultural livelihoods in Viet Nan's Mekong Delta. In response, authorities have built water management infrastructure for irrigation and salinity protection. This study assessed the impact of one such project, the Ba Lai dam in Ben Tre province, on the livelihoods of aquaculture farmers.
Design/methodology/approach
This study uses the Sustainable Livelihoods Framework to assess the impact of the Ba Lai dam on the livelihood capitals of 18 farming households in four communes, located both upstream and downstream of the dam.
Findings
The authors find that, apart from some positive effects, the dam has also brought negative environmental consequences, such as increased water pollution. The authors also find that farmers have responded to the changes by adapting their livelihood practices.
Research limitations/implications
The samples were relatively small, encompassing four communes in Ben Tre province. On the other hand, this case study is instructive to the many ongoing infrastructure projects in the Vietnamese Mekong Delta.
Social implications
The project have caused an increase in water-related social conflict.
Originality/value
The case of the Ba Lai dam provides a cautionary example for infrastructure-based water management plans, both in Viet Nam and more broadly. The study suggests the need to strengthen community participation and prioritize impacts of farmers' capital assets when constructing water management infrastructure for climate change adaptation.
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Victor L. kane, Mohammadreza Akbari, Long Le Hoang Nguyen and Trung Quang Nguyen
The qualitative (focus group) portion of this study aims to examine the perceptions and opinions of corporate and nongovernmental organization (NGO) executives in Vietnam about…
Abstract
Purpose
The qualitative (focus group) portion of this study aims to examine the perceptions and opinions of corporate and nongovernmental organization (NGO) executives in Vietnam about corporate social responsibility (CSR) programs, issues and priorities in Vietnam, the role of various external stakeholders in supporting CSR practices and how corporates and NGOs can work together to support each other’s CSR agendas. The quantitative (survey) portion of this study aims to examine how Vietnamese companies across different sectors prioritize CSR issues and goals, budget for CSR, report on CSR and centrally (or decentrally) manage CSR programs.
Design/methodology/approach
This is a qualitative and quantitative research study of executives in NGO, multinational and domestic-only firms operating in Vietnam. Qualitative (focus group) data were collected from 20 participants in three focus groups. Quantitative data were collected through an online survey of respondents from 186 companies throughout Vietnam.
Findings
The focus group findings support the research literature that CSR agenda and priorities amongst Vietnamese domestic companies are strongly influenced by long-standing norms, values and religious beliefs embedded in the Vietnamese culture that support their role in charitable giving and improving the welfare and well-being of Vietnamese citizens. The findings also indicate that CSR and sustainability programs are more fully funded and developed by multinational subsidiaries in Vietnam who have more capital and human resources to support their initiatives. The survey findings indicate that enhanced reputation, attracting new customers, securing more sustainable supply chains, developing innovative or new products/services and improving risk management are the top five business goals amongst the 186 companies surveyed.
Research limitations/implications
While the qualitative research uncovered important trends and issues in CSR amongst NGO and corporate participants, the focus was limited to the defined geographic areas of two main urban hubs.
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This chapter clarifies the “dark tourism” in Vietnam; a case study of Hoa Lo Prison Relic. Development orientation of “dark tourism” in Vietnam contributes to healing the wounds…
Abstract
This chapter clarifies the “dark tourism” in Vietnam; a case study of Hoa Lo Prison Relic. Development orientation of “dark tourism” in Vietnam contributes to healing the wounds of war. The author mainly uses a system approach, method of analysis and synthesis, and method of comparison. “Dark tourism” in Vietnam has not really developed as a specific type of tourism like ecotourism or meetings, incentives, conferences, and exhibitions (MICE) tourism. At Hoa Lo Prison historical site, “dark tourism” has been effectively exploited: (1) in the first 6 months of 2023, Hoa Lo Prison welcomes nearly 295 thousand visitors, charging fees of 7 billion VND, the situation of “sold out” takes place regularly; (2) many unique tourism products, one of the successful and widespread tourism products must be mentioned the “night tour” experience; (3) many creative forms of sightseeing with automatic explanation system so that visitors can experience 35 historical stories in their own way; and (4) always create the best conditions for visitors’ sightseeing experience. To promote dark tourism in Vietnam, it is necessary to execute some schemes: (i) enhance the sense of responsibility for peaceful tourism in the operation of monuments; (ii) stakeholders coordinate the organization of the tour program and tourist routes with appropriate contents and forms for each target group, especially foreign tourists; (iii) there is cooperation between national and international experts in organizing the “dark tourism” program aimed at peace, preventing the risk of war and conflict, and overcoming the consequences of war; and (iv) application of scientific and technological achievements in “dark tourism” activities.
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Ky Nam Nguyen, Quang Anh Phan and Ngoc Minh Nguyen
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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To Thi Nhat Minh and Phan Dinh Nguyen
This paper examines the effect of intellectual capital (IC) and market capitalization (MC) on corporate investment decisions (ID) through the mediating and moderating effects of…
Abstract
Purpose
This paper examines the effect of intellectual capital (IC) and market capitalization (MC) on corporate investment decisions (ID) through the mediating and moderating effects of knowledge/information sharing (KS) and the Covid-19 pandemic.
Design/methodology/approach
With the use of SPSS 26 and SmartPLS version 3.0, the partial least square structural equation modelling (PLS-SEM) technique is employed with 1,036 observations to examine the effects.
Findings
Our findings show that IC and social interactions (SI) have a positive effect on KS. KS affects positively both MC and ID. KS has the mediating and moderating effects while the Covid-19 has the moderating impact on ID.
Practical implications
This research suggests that company leaders should understand the important role of IC and MC in enhancing ID through KS. They should pay attention to MC to enhance their investment and SI among employees, partners, consumers and authorities should be encouraged.
Originality/value
This research contributes to the existing literature by employing the perceptual scale to examine the effect of IC and MC, the mediating and moderating effects of KS, and analyze the moderating role of the Covid-19 on ID. It also expands the current models by including the Covid-19 and MC to clarify the ID determinants. New measurements of MC and the Covid-19 constructed are also another contribution.
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Lan Anh Nguyen, Michael Kend and Hoa Luong
The purpose of this exploratory study is to investigate the perceptions of key stakeholders in Vietnam on the impact on audit quality and independence after major reforms to audit.
Abstract
Purpose
The purpose of this exploratory study is to investigate the perceptions of key stakeholders in Vietnam on the impact on audit quality and independence after major reforms to audit.
Design/methodology/approach
Using new institutional sociology, this study seeks to explain how Vietnamese external auditors and accountants have responded to audit reforms and provides perceptions on how audit quality and independence may have been impacted. This study draws on semi-structured interviews conducted with 33 highly experienced participants, representing various stakeholder groups in Vietnam.
Findings
The findings indicate that after almost a decade since the full implementation of the Law of Independent Audit (2011) in Vietnam, the audit and assurance market in Vietnam is characterised by low quality audits, a lack of compliance with standards and auditor independence concerns, specifically amongst the smaller audit practitioners. Participants indicated that competition for new audit clients or retaining existing clients is a priority over improving audit quality and independence.
Originality/value
By examining a combination of different factors relating to audit quality and independence, the authors further demonstrate the impact of these factors in Vietnam, helping audit professionals and regulators to have a better and more meaningful understanding of that state of the audit profession. This study also considers audit concerns or issues arising because of the COVID-19 pandemic in Vietnam.
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Hieu Thanh Nguyen, Thinh Gia Hoang, Loan Quynh Thi Nguyen, Hoa Phan Le and Hoanh Xuan Vu Mai
This paper aims to explore green technology (GT) transfer through the perceptions of both business managers and technology specialists, who have been identified as the foremost…
Abstract
Purpose
This paper aims to explore green technology (GT) transfer through the perceptions of both business managers and technology specialists, who have been identified as the foremost practitioners of this practice.
Design/methodology/approach
A total of 22 semi-structured interviews were conducted with business leaders and technology scientists. The interviewees were asked to share their views on the motivations for importing GT; their familiarity with, knowledge of and understanding of GT transfer and the current GT performance in their organization; the key strengths of GT transfer and its limitations; the barriers to the use of GT; and their usefulness. The theoretical framework of actors’ resistance to institutional demands of Oliver (1991) is used as a theoretical lens to investigate the perceptions of the interviewees.
Findings
This study suggests that despite some benefits of the adoption of GT, such as increasing competitive advantage and improving green operations, there are huge concerns over the use and importation of GT. More specifically, almost all the technicians were concerned about the technical risks resulting from the lack of operational tests, the old technologies and the lack of knowledge transfer. Meanwhile, the paucity of specific regulations, guidance and environmental standards has been reported by business managers as one of the primary constraints for this movement.
Research limitations/implications
This research contributes to the emerging literature on GT transfers in the developing world. It proves that the lack of communication and the scarcity of a true champion for GT efforts have reduced the efficiency of GT transfer.
Practical implications
By shedding light on the intricate nature of the relationships arising from GT adoption in organizations, this paper aims to support business leaders and standard setters in making a decision regarding the implementation and promotion of GT transfer, especially in the context of developing countries.
Originality/value
To the best of the authors’ knowledge, this is one of the first studies to explore eco-friendly technology transfers in a developing country from the micro-level perspective of both business and technology practitioners of GT-recipient organizations.