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Article
Publication date: 8 January 2025

Hung Quang Bui, Quyen Thi Bao Phan and Ha Thanh Nguyen

This study aims to examine the factors affecting accounting students’ adoption of artificial intelligence (AI) in Vietnam.

402

Abstract

Purpose

This study aims to examine the factors affecting accounting students’ adoption of artificial intelligence (AI) in Vietnam.

Design/methodology/approach

This study employs an empirical analysis based on hand-collected data from 275 accounting students in Ho Chi Minh City, Vietnam. The study model was performed using the partial least squares structural equation modelling methodology, facilitated by SmartPLS 4.0.

Findings

The study results show that perceived usefulness, perceived ease of use (PEOU), AI literacy, social influence (SI), facilitating conditions and technology readiness are positively associated with AI adoption by accounting students. The findings suggest the important role of SI in shaping the relationship between PEOU and AI adoption.

Research limitations/implications

This study is limited to universities in Ho Chi Minh City, Vietnam, with a small sample size, which may reduce the generalisability of findings to other cities in Vietnam or other countries due to different regulations. Future research could examine comparative and cross-country analyses within similar institutional settings.

Practical implications

The study findings suggest that universities should consider offering more AI-related subjects to improve students’ AI proficiency and capacity.

Originality/value

This study examines the determinants of AI adoption by accounting students in Vietnam, addressing a previously unexplored area in the literature.

Details

Journal of Asian Business and Economic Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2515-964X

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Book part
Publication date: 1 September 2022

Thiện Nguyễn Hoàng

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

Abstract

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.

Details

World Education Patterns in the Global South: The Ebb of Global Forces and the Flow of Contextual Imperatives
Type: Book
ISBN: 978-1-80382-681-3

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Book part
Publication date: 23 October 2020

Linh Hoang Nguyen and Hoa Phuong Nguyen

Vietnam is an emerging economy in the South East Asia region. Its Generation Z is gradually taking the lead in the country. But rather than breaking away from the previous…

Abstract

Vietnam is an emerging economy in the South East Asia region. Its Generation Z is gradually taking the lead in the country. But rather than breaking away from the previous generations, this generation also shows a strong preference towards local values and solid commitment to social issues. Thus, traditional culture elements are increasingly integrated in every aspect of Generation Z’s life, such as advertising and fashion. Instead of hanging out at coffee places, they go for bubble tea. They still appreciate the traditional values but integrate them within a modern context. Brands chase after these young people by adapting their values into their products and services. In the work place, the Vietnamese Generation Z is less confident. They are partially lost in career development with poor career counselling in the education system. They desire new experience and new learning opportunities. Generation Z, who were born beginning in 1995, emerges in Vietnam as a fresh and promising force.

Details

The New Generation Z in Asia: Dynamics, Differences, Digitalisation
Type: Book
ISBN: 978-1-80043-221-5

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Article
Publication date: 10 May 2022

Hai Thanh Doan, Diep Thi Phuong Doan and Sang Minh Luu

To motivate investments in housing projects, the state may allow private entities to mobilize capital through selling off-plan buildings and use proceeds to complete the project…

97

Abstract

Purpose

To motivate investments in housing projects, the state may allow private entities to mobilize capital through selling off-plan buildings and use proceeds to complete the project. The state senses the risks for consumers in these projects: frauds certainly occur. To safeguard consumers’ interests, the Vietnamese Government requires developers to obtain a bank's refund guarantee to sell off-plan. This paper aims to point out how consumers are marginalized due to the mechanism (mechanisms) dedicated to protecting them.

Design/methodology/approach

The authors review the legal regulations in Vietnam, contracts in transactions on which they have given legal consultation (the authors leave the information anonymous for privacy issues), and real disputes exposed by newspapers re: off-plan sales.

Findings

This paper argues that the measure fails for two reasons. First, there are many weaknesses allowing banks to avoid this mechanism. Second, banks lend to developers, and as such, play the role of a secured creditor. In these situations, there is a conflict of interest between the bank's roles and between the bank and consumers. Moreover, Vietnamese law, by endowing banks the privilege of seizing and obtaining possession of collaterals, may put aside consumers' interests.

Originality/value

Bank's refund guarantee’ is a recent initiative of the Vietnamese Government, offered to safeguard consumers’ interests in off-plan sales. Issues arising thereupon have not yet been fully exposed, especially, in conjunction with a broad view of the Vietnamese legal system. The analysis and critiques offered by this study may have policy implications for other jurisdictions as well.

Details

Journal of Property, Planning and Environmental Law, vol. 14 no. 1
Type: Research Article
ISSN: 2514-9407

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Article
Publication date: 8 July 2020

Saori Kashihara

This study aims to redefine the urban heritage value of trade streets in Hanoi's Ancient Quarter (AQ) and propose an expanded notion of the “historicity” found through intangible…

134

Abstract

Purpose

This study aims to redefine the urban heritage value of trade streets in Hanoi's Ancient Quarter (AQ) and propose an expanded notion of the “historicity” found through intangible cultural heritage (ICH).

Design/methodology/approach

A longitudinal analysis was conducted to examine the historical transitions of trade streets, thereby providing an alternative value perspective for considering the area's conservation management. The trade streets were specifically analysed from the pre-colonial era to 2017 using past survey data concerning the distribution and concentration of trade types, statistical documents from the colonial era and recent fieldwork data from investigations into 79 trade streets, thus identifying seven patterns of change.

Findings

Individual trade streets contribute to the unique identities of their respective streets while collectively providing experiential value through the overall variety and density of trade types. Further, the value of modernised trade streets can be found in their support of the area's systemic and experiential values.

Practical implications

Current management approaches should shift to include non-traditional trade streets that have experienced gradual changes or retained specific businesses for long periods of time.

Originality/value

This was the first study to conduct a longitudinal analysis of AQ trading with partial support from statistical data. It explored an expanded way of interpreting historicity from the viewpoint of dynamic ICH along the two axes of pace and intensity by tracing changes in commercial activities over time.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 11 no. 1
Type: Research Article
ISSN: 2044-1266

Keywords

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