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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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

The team voice (TV) concept has been largely understudied, with different definitions and understandings among prior research creating confusion for readers and future researchers. This study proposes a unified definition and connotation of TV that captures TV's collective meaning and highlights TV's vital role in Eastern contexts.

This study applied the constructivist grounded theory (CGT) methodology to collect and analyze qualitative data from Vietnam software companies. A total of 32 software development managers and employees were interviewed regarding TV behavior of the managers and employees.

The findings emphasize that TV should not be understood as team members' average or aggregate voice. Rather, TV should be understood as the shared voice of team members toward higher management, other teams or individuals in the organization in an attempt to challenge/change the status quo [team collective voice (TCV)]. The findings also reveal the characteristics of TCV (purpose, voicing and consensus mechanisms), TCV's different types and important roles in the context of an Eastern country operating under weak institutions.

This exploratory study was able to clarify different connotations of employee voice at the team level, which helps raise awareness among scholars on the collective nature of TV and guides successive researchers away from inconsistent understandings of the term. The study also reveals certain institutional conditions that foster this type of voice and suggests the employee voice concept should not be examined independently from the concept's institutional context. The proposed typology contributes comprehensively to this conceptual work of TCV as the topology reveals the concept's multidimensionality and aids future research on measurement construction.

Vietnam is experiencing high rates of young adult migration from rural hometowns to urban cities in search of new economic and social opportunities. However, limited internal migration research has examined the well-being of this population once they are in the urban destinations, as well as their interactions with the new lifestyles in the cities. Thus, the purpose of this paper is to explore the social transition of young Vietnamese migrants into city life.

In-depth interviews were conducted among ten female and six male temporary unmarried migrants, between ages of 18 and 25 years, currently living in Ha Noi through purposive sampling.

Despite a higher income in the city, young migrants often suffer from physical and mental health strains that decrease their overall well-being, caused by the factors such as barriers to assimilation to new lifestyles, continued attachment to origin hometowns, financial pressures, and poor living conditions. Important aspects in pre-migration expectations and actual experiences influenced the psychosocial well-being of these young migrants as they transitioned into adulthood during their migration process. Migration to the city and assimilation into city life also changed young migrants’ views on lifestyles and behaviors often considered misconducts in their rural hometowns, such as premarital sex. Female migrants faced higher stigmatization compared to male migrants, often described by fellow migrants as becoming “loose” in the new city.

The study findings highlight the important gender-specific implications for health services and programs to improve young migrants’ well-being in the city.

This paper aims to enrich our understanding of whether mandatory IR adoption lures firm into misreporting or forces them to reduce it.

The empirical analysis is carried out based on the sample containing all publicly listed firms in South Africa. Many different rigorous econometric techniques are adopted to thoroughly evaluate whether corporate misreporting practices increase or decrease following the mandatory adoption of IR.

The empirical results reveal that mandatory IR disclosure results in a decline in the misreporting practices of firms. The authors further find that as firms increasingly comply with the IR guidelines, especially with the “Content Elements” and “Guiding Principles,” their misreporting levels decrease.

This study has implications for a wide range of stakeholders, especially for regulatory authorities, international policymakers and regulators, as well as users of integrated reports of listed firms on the Johannesburg Stock Exchange (JSE).

Regulatory authorities should be aware of misreporting determinants to set adequate and fitting corporate reporting standards that restrict the opportunistic behaviour of managers and amend IR guidelines to make them more comprehensible for integrated report preparers, therefore improves the implementation of IR.

This study sheds light on the current state and consequences of IR adoption in South Africa before and after the mandatory IR disclosure requirement, thus, international policymakers and regulators can refer to the critical aspects in our findings when considering whether to support IR mandatory adoption in their markets.

This paper sheds light on the emerging debate over the usefulness of IR and the necessity of mandatorily adopting this new reporting framework. In addition, by showing that the mandatory adoption of IR significantly reduces corporate misreporting practices, we also contribute to the literature on corporate misreporting behaviour.

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.

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.

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.

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.

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.

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).

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.

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).

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

This study aims to examine the relationship between key audit matters (KAMs) and the restatement of financial statements, assessing their impact on the financial statement restatement process.

This study aims to examine the economic context of Vietnam by analyzing data from 170 listed enterprises on the Vietnam stock exchange from 2010–2021. Feasible generalized least squares and robustness regression are conducted to give results and conclusions.

The results show that the KAMs disclosure in the financial statements has not really significantly affected the quality of an audit, so the KAMs disclosure does not have too much impact on the restatement of financial statements. However, this study found that the number of disclosed KAMs would partly reflect the shortcoming that exists in companies' financial statements.

The authenticity of financial statements is crucial for companies to meet auditor requirements, particularly KAMs. Restatements can influence business decisions and provide more accurate financial information to stakeholders. Thus, studying the impact of KAMs on restatement is essential for improving the veracity and reliability of financial statements.

This study clarifies the important role of KAMs in financial statements to recommend investors to be more careful in considering KAMs disclosed by auditors in audit reports. In addition, this study helps to add an overview of KAMs in emerging markets like Vietnam, as well as helps stakeholders to improve the legal system on Accounting – Auditing in Vietnam.

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.

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.

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.

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.