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Article
Publication date: 12 July 2021

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.

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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.

Details

Meditari Accountancy Research, vol. 30 no. 6
Type: Research Article
ISSN: 2049-372X

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Publication date: 26 November 2024

Le-Nguyen Duc Chinh and Martin Hayden

Vietnam is firmly committed to attaining the Sustainable Development Goals articulated in the United Nations 2030 Sustainable Development Agenda. Goal 4 concerns quality…

Abstract

Vietnam is firmly committed to attaining the Sustainable Development Goals articulated in the United Nations 2030 Sustainable Development Agenda. Goal 4 concerns quality education, and target 4.3 refers to ensuring access by all men and women to quality and affordable technical, vocational and tertiary education, including university education. In 2017, the Prime Minister issued a directive that included five actions to be taken by Vietnam’s Ministry of Education and Training to achieve target 4.3 in the context of the higher education sector. This chapter provides an opportunity to review some challenges the Ministry faces in implementing the five actions specified.

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Article
Publication date: 11 August 2022

Anh Thi Phuong Le, Puvaneswaran Kunasekaran, Neethiahnanthan Ari Ravagan, Hung Ngoc Le, Tuan Thanh Nguyen and Thang Vu Luong

One Commune One Product (OCOP) program, a rural economic development program in Vietnam, aims to empower local communities for sustainable social and economic welfare development…

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Abstract

Purpose

One Commune One Product (OCOP) program, a rural economic development program in Vietnam, aims to empower local communities for sustainable social and economic welfare development, protect the environment and preserve tradition. This study aims to employ this program associated with tourism to support small family businesses in rural areas cost-effectively.

Design/methodology/approach

This study used the geographic location mapping method to design tourist routes that connect tourism resources with OCOP producers. A stakeholder approach was employed to identify suggested practical works that need to be implemented while developing this tourism initiative.

Findings

Four rural districts of Bac Giang Province, a northern province in Vietnam known as the place of various indigenous people live and traditional craft villages. Many cultural and historical tourist sites have been chosen as sample areas for this study. By using Google map, based on the Bac Giang Tourist Map and a list of recognized OCOP products in Bac Giang Province, main tourist sites (16 locations) and small family businesses (known as cooperatives and households) that have OCOP products (17 places) in the four districts have been identified. Four notable tourist routes have been formed to propose four thematic tours (two 1-day tours and two 2 days-1 night homestay tours). Suggestions for related stakeholders to ensure the sustainability of this initiative are provided.

Research limitations/implications

This study is supposed to be a model of promoting small family businesses through OCOP programs and tourism activities in a sustainable way in Vietnam. The outcome of this study is in line with the stakeholder theory emphasizing the systematic connection of various stakeholders such as employees, suppliers, local communities, government agencies and others towards complex business sustainability. The results of the study cannot conclude the small family businesses in Vietnam because it adopts geographic location mapping alone. Moreover, this study focused on OCOP programs only. Future research can use other methods of primary data collection, especially from tourists' perspectives. Data triangulation can be done to explore and verify the tourist routes that have been formed according to the four thematic tours proposed. Future research could also compare hotels managed by family businesses with non-family businesses.

Originality/value

This study is supposed to be a model of promoting small family businesses through OCOP programs and tourism activities in a sustainable way in Vietnam.

Details

Journal of Family Business Management, vol. 12 no. 3
Type: Research Article
ISSN: 2043-6238

Keywords

Abstract

Details

Tourism Innovation in the Digital Era
Type: Book
ISBN: 978-1-83797-166-4

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Article
Publication date: 3 May 2016

Nga Thi Tuyet Phan and Terry Locke

The purpose of this paper is to explore the influence of culture on the sense of self-efficacy in teaching English as a Foreign Language of a group of university teachers in…

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Abstract

Purpose

The purpose of this paper is to explore the influence of culture on the sense of self-efficacy in teaching English as a Foreign Language of a group of university teachers in Vietnam. Research exploring the relationship between culture and self-efficacy is extremely rare despite the acknowledged importance of culture in the formation of self-efficacy beliefs.

Design/methodology/approach

This study took the form of qualitative research with diverse, data collection instruments: individual interviews, focus group discussions, observations and journaling.

Findings

Findings indicate that certain features of the Vietnamese cultural context impacted on the way the study teachers constructed their sense of self-efficacy. Specifically, under the influence of a Vietnamese sense of belonging, the study teachers tended to rely more on efficacy-building information from other people rather than from themselves. The perception of inequality in power may have heightened negative emotional arousal, thus contributing to a negative sense of self-efficacy among the teachers. The Vietnamese concept of face and the high status of teachers in the social hierarchy in part mediated teachers’ sense of self-efficacy.

Social implications

The perceived burden of performing both parenting and teaching roles and responsibilities may have diminished the self-efficacy in teaching of female teachers.

Originality/value

The contribution and implications of the study are discussed.

Details

English Teaching: Practice & Critique, vol. 15 no. 1
Type: Research Article
ISSN: 1175-8708

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Article
Publication date: 26 December 2023

Tony Wall, Nga Ngo, Chúc Nguyễn Hữu, Phạm Ngọc Lan and Sarah Knight

Digital transformation continues to rapidly progress in higher education globally, spanning all aspects of higher education operations, values and culture. Despite expanding…

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Abstract

Purpose

Digital transformation continues to rapidly progress in higher education globally, spanning all aspects of higher education operations, values and culture. Despite expanding literature, guidance remains focussed on emergency application during pandemic lockdowns and/or on single organisational case studies. Digital transformation frameworks that move beyond these foci are heavily criticised for being commercially contextualised (outside of higher education) and are often too narrowly conceptualised. The purpose of this paper is to review the most common framework currently used in the UK, which takes a strategic and organisational perspective on digital transformation.

Design/methodology/approach

This is a technical review article that summarises key guidance for organisational digital capability and then reflects on its application in the UK (a developed economy and higher education system) and in Vietnam (one of the fastest-growing economies with a developing higher education committed to digital transformation) as an initial attempt to explore its applicability beyond the UK context. Vietnam has been chosen as a reference context, given its significant current digital transformation policy reform at the national level and as a collaboration partner with the UK in its digital transformation.

Findings

The guidance highlights six core areas to consider for digital capability: information and communication technology (ICT) infrastructure, content and information, research and innovation, communication, learning, teaching and assessment and organisational digital culture. Although the framework is normative, findings suggest it is sufficiently open-ended to enable its users to determine practical steps to drive digital transformation. However, complementary tools are suggested to deal with the rapidly developing digital transformation policy context of Vietnam.

Originality/value

This is the first time a review has been conducted from the perspective of different countries, with a view to supporting leaders, managers and policymakers in the UK, Vietnam and other Association of South Eastern Nations (ASEAN) networks in their own digital transformation transitions.

Details

Higher Education, Skills and Work-Based Learning, vol. 14 no. 3
Type: Research Article
ISSN: 2042-3896

Keywords

Available. Open Access. Open Access
Article
Publication date: 17 July 2019

Nozomi Kawarazuka and Gordon Prain

This paper aims to explore ethnic minority women’s gendered perceptions and processes of agricultural innovation in the Northern uplands of Vietnam. The key research question asks…

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Abstract

Purpose

This paper aims to explore ethnic minority women’s gendered perceptions and processes of agricultural innovation in the Northern uplands of Vietnam. The key research question asks how women develop innovations and learn new agricultural practices within patriarchal family structures.

Design/methodology/approach

In-depth interviews including life histories were conducted with 17 female and 10 male farmers from different socio-economic groups; participant observation and key informant interviews were also carried out.

Findings

Women’s innovation processes are deeply embedded in their positions as wives and daughters-in-law. Their innovation tends to be incremental, small-scale and less technological, and they use innovation networks of women rather than those of the formal agricultural institutions, including bringing innovation knowledge from their birth family to the patrilocal household. Unlike men’s perceived innovation, women’s innovation is strongly linked to small-scale entrepreneurship, and it is a powerful approach in the sense that it strengthens the position of women in their families while improving the household economy.

Research limitations/implications

Identifying socially constructed innovation processes helps policymakers to rethink the introduction of ready-made innovation packages, both in terms of content and delivery, and to facilitate innovation for women, as well as men, in marginalized positions.

Social implications

Understanding the gendered processes of innovation instead of measuring gender gaps in innovation outcomes sheds light on women’s interests and preferences, which can inform policies for supporting women’s innovation and thereby lead to social change, including gender equity.

Originality/value

This paper contributes to the understanding of gendered innovation processes and entrepreneurship associated with agriculture in rural areas in non-Western ethnic-minority contexts, which is an area that past and current research on entrepreneurship has relatively ignored.

Details

International Journal of Gender and Entrepreneurship, vol. 11 no. 3
Type: Research Article
ISSN: 1756-6266

Keywords

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Book part
Publication date: 21 April 2010

Shari L. Dworkin

Purpose – The purpose of this chapter is to use the particulars of a single case study (Vietnam) to underscore common pitfalls that several governments have made during the…

Abstract

Purpose – The purpose of this chapter is to use the particulars of a single case study (Vietnam) to underscore common pitfalls that several governments have made during the emerging and concentrated stages in their policy responses to the HIV/AIDS epidemic and to underscore much needed actions in the HIV/AIDS prevention realm.

Methods – Literature syntheses, policy reports, interviews with in-country stakeholders, and a case study approach are used to explore key issues regarding common government missteps at the concentrated epidemic phase.

Findings – These include coverage of the history of social ills in the country and how these intersect with – first, myths about the spread of HIV within a given region; second, inadequate intervention with high-risk groups and lack of consideration of the ways in which high-risk groups interact with the general population (neglect of bridge populations); and third, poor emphasis on women and young women, who are disproportionately affected by key epidemic transitions, particularly the transition from emerging to the concentrated epidemic phase.

Contribution to the field – Documenting policy lessons in emerging and concentrated epidemics is urgent and can assist within and across nations to help control the spread of HIV/AIDS.

Details

Understanding Emerging Epidemics: Social and Political Approaches
Type: Book
ISBN: 978-1-84855-080-3

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