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Article
Publication date: 8 February 2021

Yen Thi Tran, Nguyen Phong Nguyen and Trang Cam Hoang

By drawing on the institutional theory and contingency theory, this study aims to examine the effects of leadership and accounting capacity on the quality of financial reporting…

1537

Abstract

Purpose

By drawing on the institutional theory and contingency theory, this study aims to examine the effects of leadership and accounting capacity on the quality of financial reporting and accountability of public organisations in Vietnam. Furthermore, this paper is to determine the impact of financial reporting quality on accountability.

Design/methodology/approach

The research model and hypotheses have been tested by partial least squares structural equation modeling, with 177 survey samples obtained from accountants and managers working in the public sector in Vietnam.

Findings

The research results indicate that leadership and accounting capacity have a positive effect on financial reporting quality; leadership and accounting capacity positively influence accountability; and the quality of financial reporting has a positive impact on accountability.

Research limitations/implications

The research results provide empirical evidence of the direct impact of leadership and accounting capacity on financial reporting quality and accountability of public organisations in a developing country. Moreover, the current work also provides important evidence for the impact of financial reporting quality on accountability.

Practical implications

Public sector organisations must realise that leadership and accounting capacity play a vital role in the accounting reform process. Public institutions likewise need to pay attention to develop accounting capacity and promote leadership. Moreover, the results respond to the continuing call for increased citizen trust in public organisations.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine the chain from leadership, accounting capacity, financial reporting quality and accountability in the context of public sector organisations in an Asian transition market.

Details

Journal of Asia Business Studies, vol. 15 no. 3
Type: Research Article
ISSN: 1558-7894

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Article
Publication date: 14 December 2021

Yen Thi Tran, Nguyen Phong Nguyen and Trang Cam Hoang

Drawing on new public management (NPM) theory and institutional theory, this research examined the direct and indirect effects of an innovation-oriented culture on organisational…

619

Abstract

Purpose

Drawing on new public management (NPM) theory and institutional theory, this research examined the direct and indirect effects of an innovation-oriented culture on organisational performance as measured based on financial reporting quality and accountability. The investigation involved public organisations in Vietnam, which is a transition market.

Design/methodology/approach

A survey was administered to accountants and finance managers working in the public sector, and 248 valid questionnaires were subjected to analysis. The research model and hypotheses were tested via partial least squares-structural equation modelling.

Findings

Results indicated that an innovation-oriented culture favourably affects the performance of public sector organisations. The quality of financial reporting and accountability mediate the relationship between the aforementioned culture and performance.

Originality/value

This study is the first to examine the chain of activities that spans innovation, financial reporting quality, accountability and organisational performance in the context of public sector organisations in an Asian transition market.

Details

Journal of Accounting in Emerging Economies, vol. 12 no. 4
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 31 March 2022

Malik Muneer Abu Afifa, Hien Vo Van and Trang Le Hoang Van

The purpose of this study is to use an extended Unified Theory of Acceptance and Use of Technology (UTAUT) model to investigate the intention to use blockchain from the…

2333

Abstract

Purpose

The purpose of this study is to use an extended Unified Theory of Acceptance and Use of Technology (UTAUT) model to investigate the intention to use blockchain from the accountant's point of view. The proposed model is expected to provide the necessary incentives for accountants to adopt blockchain. The authors build external constructs based on discussions of blockchain properties for accounting such as accounting information quality, job relevance and trust. In addition, the study also considers computer self-efficacy and compatibility as factors related to practitioners’ blockchain acceptance.

Design/methodology/approach

By using the developed online-questionnaire, the data is collected from the responses of 317 accountants working in listed enterprises in Vietnam. The main analyzes are performed by Smart partial least squares structural equation modeling technique to present both direct and indirect effects on the intention to use blockchain.

Findings

Experimental results provide many interesting and valuable things. First, performance and effort expectancy have a positive influence on intention to use blockchain, while social influence has a lower influence. Second, trust has a direct and positive effect on effort and performance expectancy, as well as intention to use blockchain. Quite surprisingly, accounting information quality has a positive effect on performance expectancy, while job relevance has a negative effect. Fourth, computer self-efficacy and compatibility have a positive effect on effort expectancy. It is more interesting that the intention to use blockchain has nothing to do with compatibility. The results of this study also show that performance and effort expectancy play a mediating role in the indirect effects of trust, computer self-efficacy and compatibility on intention to use blockchain.

Research limitations/implications

The study shows that accountants in Vietnam have a high intention to use blockchain. This implies that the Vietnamese Government and the professional association should design training programs or open training sessions on blockchain. Accountants can clearly understand the importance of blockchain in their work as well as the positive effect of blockchain on performance. They are consulted on how to use blockchain. They also perceive that using blockchain is not too difficult, and the acceptance of this technology will be higher. Additionally, universities should put triple-entry accounting into their teaching, so accounting students can improve their skills and knowledge relevant to blockchain to meet their career needs in the future.

Originality/value

The study proposes an extended UTAUT model with external constructs built on blockchain's effects on accounting. The model makes more sense in promoting the use of blockchain in accounting.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 24 January 2023

Trang Hoang, John Bell, Pham Hung Hiep and Chad W. Autry

This paper explores how firms develop and mature sustainable supply chains (SSCs) in developing nations (DNs). The primitive resources, infrastructures and understanding of SSCs…

583

Abstract

Purpose

This paper explores how firms develop and mature sustainable supply chains (SSCs) in developing nations (DNs). The primitive resources, infrastructures and understanding of SSCs in DNs often hinder both the ability of SSCs to mature and their effectiveness in delivering environmental, social and economic goals. The purpose of this paper is to address these issues.

Design/methodology/approach

Through the supply chain life cycle (SCLC) lens, the authors analyzed an embedded case study of a Vietnamese end-to-end food supply chain (using 32 semi-structured interviews and archival data) and interviewed senior leadership of three other food companies in early 2019. A post hoc study including five reinterviews in the same Vietnamese case company's supply chain also further validated the study in 2021.

Findings

The authors’ analyses reveal that changes in DN stakeholders' behaviors can quickly move firms' SSCs along the SCLC closer toward a mature stage, in which firms and their network stakeholders can create more sustainable value. They also identify strategies for firms to consider when developing their SSCs to activate these behavioral changes.

Originality/value

While many authors discuss SSCs' benefits for the environment and society, few assess how firms can design and operate SSCs effectively given the limited resources, infrastructures and SSC knowledge in DNs. This paper offers a compelling framework focusing on engaging various DNs' stakeholders to understand the life cycle of SSCs in less developed countries, in order to accelerate DNs' firms through early development toward a more SSC.

Details

The International Journal of Logistics Management, vol. 35 no. 1
Type: Research Article
ISSN: 0957-4093

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Article
Publication date: 21 July 2023

Trang T. Hoang, John E. Bell and Thomas J. Goldsby

This paper aims to present an emergent framework that proposes the strategic importance of supply chain (SC) traceability beyond the traditional role in supporting product safety…

839

Abstract

Purpose

This paper aims to present an emergent framework that proposes the strategic importance of supply chain (SC) traceability beyond the traditional role in supporting product safety, recalls and sustainability initiatives.

Design/methodology/approach

A grounded theory (GT) approach with 22 in-depth interviews with managers from 10 countries/territories and 3 different echelons of the food SC is employed to arrive at the strategic traceability framework and framework's propositions.

Findings

The framework suggests that traceability can sometimes help expose and modify firms' core and non-core SC capabilities and provide an opportunity to align them better with SC strategies. This alignment may require a complementary execution of human coordination and the adoption of technological traceability components.

Practical implications

The research suggests that firms may be able to extract greater value from the firms' traceability investments. While traceability continues to serve the key purposes of preventing and mitigating the risks of recalls, this can sometimes illuminate sustained business growth opportunities.

Originality/value

The study extends traceability beyond a means to meet the requirements of product safety, recalls and sustainability. Rather, this study establishes traceability's role in exposing and aligning firms' capabilities for business gain and not merely recall risk mitigation. This reframing of the premise for traceability can invigorate both research and practice on the subject of traceability.

Details

International Journal of Physical Distribution & Logistics Management, vol. 53 no. 9
Type: Research Article
ISSN: 0960-0035

Keywords

Available. Open Access. Open Access
Article
Publication date: 19 October 2023

Bình Nghiêm-Phú, Trang Thị-Thu Hoàng, Hương Thu Kiều and Hương Lan Vũ

Research about tourism impacts is abundant. However, existing studies often investigate tourism impacts from residents’ and tourists’ perspectives. The study targeting students is…

1992

Abstract

Purpose

Research about tourism impacts is abundant. However, existing studies often investigate tourism impacts from residents’ and tourists’ perspectives. The study targeting students is absent. The students’ perception and evaluation of tourism impact must be investigated independently to have more insights into improving the current education curriculum, which covertly addresses the impacts. Therefore, this study aims to examine university students’ perception of tourism impacts as young tourists to provide implications for better teaching of such content in the future.

Design/methodology/approach

Vietnam was chosen as the context, and a mixed method was employed. First, free elicitation with 118 university students was carried out to identify the students’ perceived impacts (109 items, four categories). Second, structured surveys using the previously generated content with 243 and 224 university students were implemented to identify the latent structures of the impacts (3-4 factors per impact category).

Findings

Tourism impacts can be dually perceived. In other words, they can come in positive or negative forms or are directed toward the destinations or the residents. However, being positive or negative, or affecting the place or the people, tourism impacts have some general and universal elements concerning the economic, sociocultural and environmental ones. In addition, they have some specific and contextual aspects, such as cross-border marriages, child labor and economic autonomy loss.

Originality/value

Tourism impacts seen from the perspective of university students are relatable and valuable for tourism education. Educators in Vietnam should consider revising the current curriculum to address all the tourism impacts overtly.

Details

Southeast Asia: A Multidisciplinary Journal, vol. 24 no. 2
Type: Research Article
ISSN: 1819-5091

Keywords

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Article
Publication date: 8 January 2021

Le Hong Trang, Tran Duong Huy and Anh Ngoc Le

Pricing on the online booking systems is a difficult task for the host, the systems usually set the prices that are lower than the general premises and quality, and that only…

348

Abstract

Purpose

Pricing on the online booking systems is a difficult task for the host, the systems usually set the prices that are lower than the general premises and quality, and that only gives benefits to the system by easily attracting the customer to use the service. The setting price of the new accommodation is often based on location, the number of beds, type of house and so on. The main problem is to predict the most reasonable price for the host. This paper aims to study the use of machine learning and sentiment analysis for predicting the price of online booking systems.

Design/methodology/approach

In particular, an empirical study is performed first for some well-known classification models for the problems. The authors then propose to apply k-means, a clustering technique, together with Gradient Boost and XGBoost models to improve the prediction performance. Experiments are conducted and tested for real Airbnb data sets collected in London City.

Findings

Experimental results are given and compared to show that the authors’ method outperforms to an updated method.

Originality/value

The authors use k-means and sampling together with Gradient Boost and XGBoost models to improve the prediction performance.

Details

International Journal of Web Information Systems, vol. 17 no. 1
Type: Research Article
ISSN: 1744-0084

Keywords

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Article
Publication date: 30 March 2021

Nuri Gökhan Torlak, Ahmet Demir and Taylan Budur

The study uses VIseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR)-structural equation modeling (SEM) to construct benchmarks for service providers and evaluate a…

406

Abstract

Purpose

The study uses VIseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR)-structural equation modeling (SEM) to construct benchmarks for service providers and evaluate a multimethodology practice in the Internet industry.

Design/methodology/approach

The data were collected using a survey based on an email/interview with 444 Internet users participating. SEM obtained coefficient values by way of customer expectations for Internet service providers. The authors normalized coefficients and integrated them into the VIKOR method for ranking competitors in the Internet industry.

Findings

VIKOR-SEM revealed that network and information quality and security/privacy significantly positively impact customer trust while network and information quality and customer trust significantly positively affect Internet users' value perceptions. Customer services do not affect customer trust, while security/privacy and customer services have no significant influence on customer value perceptions. Though customer services and Internet users' trust and value perceptions directly, significantly and positively affect their commitments, the quality of network and information and security/privacy indirectly, significantly and positively influence customer commitments.

Research limitations/implications

The study was in the Internet industry of Iraq. The results cannot be accurate for the other countries and the service sectors. The researchers/managers can adopt the model in other service sectors to test the multimethodology.

Originality/value

VIKOR-SEM evaluated the changes in customer expectations and service providers in the Internet industry.

Details

Benchmarking: An International Journal, vol. 28 no. 10
Type: Research Article
ISSN: 1463-5771

Keywords

Available. Content available
Book part
Publication date: 19 July 2022

Free Access. Free Access

Abstract

Details

Annual Review of Comparative and International Education 2021
Type: Book
ISBN: 978-1-80262-522-6

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Article
Publication date: 17 September 2024

Long Cuu Hoang and Ha Duy Nguyen

This study aims to examine the determinants of Generation Z's intention to support sustainable development in tourism, with a focus on Nha Trang, Vietnam (a coastal city with…

315

Abstract

Purpose

This study aims to examine the determinants of Generation Z's intention to support sustainable development in tourism, with a focus on Nha Trang, Vietnam (a coastal city with famous tourism activities).

Design/methodology/approach

The study was conducted with an aid of SPSS 20.0 and SmartPLS 4.0 softwares to analyze the data collected from 394 valid respondents in Ho Chi Minh City through a cross-sectional method with a self-administered survey.

Findings

Empirical evidence revealed that sustainable tourism attitude, sustainable tourism belief and perceived sustainable destination image positively influenced Generation Z's support intentions toward sustainable tourism. In addition, perceived sustainable destination image also indirectly impacted intention to support sustainable tourism through the sustainable tourism attitude and/or belief (both single and sequential mediations).

Originality/value

This is among pioneering studies to figure out that knowledge negatively moderated the relationship between sustainable tourism attitude and intention to support sustainable tourism.

Details

Journal of Global Responsibility, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2041-2568

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