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The purpose of this study was to evaluate how higher tax on tobacco would influence output and employment in Vietnam.

The authors used micro-simulation techniques proposed by Walbeeck (2010). Both national data (from Input–Output Table) and household data (Vietnam Household Living Standard Survey) were utilized.

The results showed that any increase in the excise tax for tobacco would have positive net impacts on both national output and employment. The tobacco industry would not be significantly affected due to its small contribution to national economy and employment. More importantly, money released from reduced tobacco consumption would be reallocated to other goods and services, and thus outputs and jobs in nontobacco sectors would increase.

The key limitation of this study was due to unavailability of updated data, especially Input–Output Table as well as household living standard survey.

This study concluded that government should increase tax on cigarette along with a well-planned roadmap to avoid unexpected consequences on income and employment of laborers in this sector.

This study replicated a popular approach in order to verify an important government policy (i.e. effect of tax on tobacco on output and employment) under Vietnamese context.

This study investigates the impact of the European Union-Vietnam Free Trade Agreement (EVFTA) on Vietnam’s labor market and employment outcomes, considering the potential distributional consequences across various groups of workers and regions.

A comprehensive quantitative framework is employed, combining the gravity model of trade to estimate the EVFTA’s effects on trade flows, the CISAF_M1 model to simulate sectoral employment impacts and econometric models to analyze the effects on wages and decent work. The analysis draws upon a rich dataset spanning the period before and after the EVFTA’s implementation.

The EVFTA has significantly boosted Vietnam’s exports to the EU, leading to substantial job creation in labor-intensive sectors such as textiles, apparel and footwear. The agreement has also contributed to wage growth and improved access to social insurance for workers in export-oriented industries. However, the impact on other aspects of job quality is less clear. The distributional analysis reveals that the EVFTA’s employment effects have been relatively balanced across gender but have favored younger and less skilled workers as well as those in rural areas.

This study provides a comprehensive and nuanced assessment of the EVFTA’s impact on Vietnam’s labor market, addressing a gap in the literature on the employment effects of new-generation free trade agreements in developing countries. The findings highlight the importance of considering distributional aspects when evaluating the socioeconomic implications of trade liberalization and offer valuable insights for policymakers aiming to promote inclusive growth in the context of deepening international economic integration.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-03-2024-0236

The effects of government expenditure on the shadow economy have been investigated. However, the effect from a moderating factor that affects this relationship has been largely ignored in the existing literature. This paper investigates how fiscal deficit moderates the effects of government expenditure on the shadow economy for 32 Asian countries for the past two decades since 2000.

The authors use various techniques, which allow cross-sectional dependence and slope homogeneity in panel data analysis, to examine this relationship in both the long run and short run. The analysis also considers the marginal effects of government expenditure on the shadow economy at different degrees of fiscal deficits.

Empirical findings from this paper indicate that an increase in government expenditure and fiscal deficit will increase the shadow economy size. Interestingly, the effects of government expenditure on the shadow economy will intensify with a greater degree of the budget deficit. The authors also find that enhancing economic growth to improve income per capita and extending international trade appears to reduce the shadow economy in the Asian countries.

The authors consider that policies targeting reducing shadow economy should follow conventional economic policies on economic growth, unemployment and inflation.

To the best of the authors’ knowledge, this is the first empirical study conducted to examine the moderating role of fiscal deficit in the government expenditure–shadow economy nexus in Asian countries.

This research aims to investigate the relationship between value orientations, attitude, behavioral intention and usage behavior of electric ride hailing service in Vietnam through the moderating role of social influences.

In total, 552 valid questionnaires were collected using the survey questionnaire to analyze the effects of value orientations on attitude toward electric ride hailing and behavioral intention. Besides, this study investigates the mediating effect of attitude toward electric ride hailing and behavioral intention in the relationship with the behavior usage of electric ride hailing service as well as the moderating effect of social influence.

Three types of value orientations stimulate attitude toward electric ride hailing service and behavioral intention. In addition, attitude toward electric ride hailing service and behavioral intention play the mediating role in the effect of value orientations on behavior usage. Specifically, social influence plays a negative moderating role in the linkage between attitude towards and behavioral intention of electric ride hailing service and between intention and the behavior usage.

While numerous studies have investigated the influence of customers’ value orientations on multiple green purchase behaviors, this study offers new insights into the moderating role of social influence in the linkages between attitude, behavioral intention and usage behavior of electric ride hailing service.

Drawing on scholarships of workplace romance, LGBT at work and sexual fluidity, this present research aims to investigate the effect of female sexually fluid romantic relationships at work on their work and life.

The authors used qualitative approach and interviewed 30 female workers who experienced sexual fluidity at work.

From interviews with 30 female employees in Vietnam who experience fluidity in their romance, the authors find out positive and negatives effects on their psychology at work (affective/behavioral/cognitive change and mental health), work outcome (job attitudes and performance/productivity) and relations with coworkers.

This research discovers common and distinct features in the workplace romance of female sexually fluid employees. The research finding supports queer perspective which is exerting more salient impacts on our contemporary society and workplace.

This chapter focuses on the potential of urban agriculture to support progress in SDG targets 2.1, 2.2, 2.3, and 2.4 in Ho Chi Minh City (HCMC), Vietnam. The chapter integrates findings from the British Council-funded project, ‘Urban Resilience from Agriculture through Highly Automated Vertical Farming in the UK and Vietnam’, undertaken in collaboration with Middlesex University, Van Lang University, and local agricultural stakeholders in HCMC. Food security in the city faces multiple challenges ranging from significant in-migration, decreasing area of cultivated land, the impact of the Covid-19 pandemic that continues to depress the economy and disrupt food supply chains, and climate change impacts affecting the environment and people throughout the city. HCMC accommodates a substantial agricultural sector, which is evolving from traditional to modern production practices. City’s leaders established numerous policies that emphasise green, circular economies, climate change resilience, and low carbon emissions fuelling demand for agricultural solutions that integrate traditional and modern technologies that can be embedded in the local topography, soil types, architectural space, and native culture. Findings from greenhouse trials, community awareness surveys, and stakeholder-led workshops point to a range of high-technology-supported agriculture models that, if applied flexibly throughout the varying context of the urban area, have good scope to help Ho Chi Minh City and meet its growing need for food as well as its sustainability aspirations.

Electronic bidding (e-bidding) offers a promising approach to promoting sustainable construction practices, yet research on its benefits and barriers remains underresearched. This study addresses this gap by investigating stakeholder perceptions to examine prominent benefits and barriers to implementing e-bidding for sustainable construction practices in Vietnam.

Data from 104 construction professionals in Vietnam were analyzed through various statistical methods such as reliability testing, ANOVA analysis, Tukey’s post hoc analysis and ranking by mean scores.

The ANOVA and Tukey’s post hoc tests revealed significant differences in how owners, authorities, and contractors perceive the benefits and barriers of e-bidding. The findings highlighted several key benefits, including enhanced storage and retrieval of information, support for digital transformation in construction and facilitation of new contractor entrance. In addition, the analysis underscored critical barriers, such as security and data privacy concerns, incompatible tools and a lack of support and expertise on national bidding platforms.

This study contributes to the body of knowledge by examining key stakeholders’ perceived benefits and barriers associated with e-bidding implementation in the context of sustainable construction practices. Practically, this study proposed specific actionable recommendations for stakeholders in Vietnam, which can ultimately contribute to more sustainable construction practices and enhance the efficiency and effectiveness of e-bidding processes.

This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period when the economy was in transition toward a more market‐oriented system.

Questionnaire responses were obtained from the head or vice‐head of the accounting department in 181 enterprises, and follow‐up interviews conducted with 20 of the respondents. The responses were analysed with simple statistical tests and ANOVA.

Two of the key findings are in line with results reported previously for other countries: adoption rates for “traditional” Western MAPs are higher than for “contemporary” ones; and state‐owned enterprises tend to exhibit lower adoption rates than other enterprises. A third key finding represents new insight, but it may be applicable to only Vietnam (and possibly a limited number of other transition economies). This third finding arises from our identification of a group of Western MAPs which closely resemble the type of accounting and planning activities routinely undertaken under the former central planning (CP) system. These CP‐compatible MAPs are adopted far more widely (even at present) than are other MAPs. Overall, the findings are broadly consistent with the diffusion of innovation theory.

This study examines the Western MAP adoption experiences of a developing economy in transition, one which has received relatively little attention in the MA literature to date.

“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.