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Based on the contingency theory and resource-based view, this study develops and tests a moderated mediation model explaining the performance implications of the interaction between the accountants’ participation in strategic decision-making (APAR) and accounting capacity (ACAP) in promoting the use of management accounting systems (MAS) toward enhancing firm performance.

Using partial least squares structural equation modeling, the authors tested the proposed model and its hypotheses with survey data from 340 large Vietnamese firms.

The results indicate that (1) MAS act as the full mediator in the positive relationship between APAR and firm performance, and (2) ACAP positively moderates the effect of APAR on the use of MAS.

This study bridges the gap between accounting and strategic management literature by elucidating the mechanism by which the involvement of accountants in strategic issues improves the use of MAS toward enhancing firm performance and increases the current understanding of ACAP as a boundary condition for this mechanism.

In recent years, climate for innovation has attracted wide attention from industry and academia. It is perceived as a critical component of innovation performance in the built environment sector, especially in architectural design firms (ADFs). This study attempts to assess the degree of climate for innovation in the Vietnamese ADFs under the organizational climate theory.

A list of 13 innovation climate variables was found by reviewing previous studies and discussions with industry practitioners. These variables were then categorized into three principal factors (personal commitment, tolerance of difference, and support for creativity), forming the inputs of the fuzzy synthetic evaluation (FSE) analysis.

The results showed that the overall level of innovation in the climate is moderate, implying that it is still necessary for more improvements to the Vietnamese ADFs. The fuzzy analysis revealed that support for creativity was the most critical factor, followed by tolerance of difference and personal commitment.

The proposed climate for innovation model is practical and reliable for architectural professionals and can be applied to assess other research areas. Few studies have emphasized the innovation climate in the construction sector, so this research may broaden the knowledge and literature on the industry, especially for the ADFs.

This study aims to investigate the influence of external factors identified by the Political, Economic, Social, Technological, Environmental and Legal (PESTEL) framework on corporate social responsibility (CSR) performance in Vietnamese construction firms.

The snowball sampling method was employed to gather 182 validated responses. Employing Partial Least Squares Structural Equation Modeling (PLS-SEM), the research analyzed how these factors correlate with CSR practices under institutional theory.

Results indicated that social, economic, environmental, legal and technological factors positively impacted CSR performance. Among these, social factors had the most significant effect, followed sequentially by economic, environmental, legal and technological influences. Intriguingly, political factors demonstrated no significant association with CSR performance.

The strong impact of social factors confirms that societal norms and cultural values are critical in shaping corporate behavior in Vietnam. Firms can leverage this insight by intensifying their community engagement and social investment. Additionally, the negligible role of political factors in shaping CSR suggests that firms might not need to focus heavily on political engagement in Vietnam. However, firms should remain aware of legal changes as legal factors influence CSR outcomes.

Despite CSR’s growing importance, there remains a notable research gap regarding how external macro-environmental factors influence CSR performance, particularly within the construction industry. The findings emphasize the importance of aligning business strategies with socioeconomic and environmental aspects.

This study explores the impacts of COVID-19's strictest lockdown on Vietnamese citizens' living habits, wellbeing and work-from-home effectiveness.

The study uses a survey questionnaire to gather relevant data from Vietnamese adults during the most recent, strictest lockdown in their cities/provinces since July 2021. The study employs ordinal regression and mediation models to examine the effects of the strict lockdown difficulties on the changes in living habits, wellbeing and work effectiveness of Vietnamese respondents.

The empirical result demonstrates that the strictest lockdown adversely affected the living habits of Vietnamese citizens, thus impacting people's wellbeing. Work-from-home lockdown difficulties led to unexpected health issues that bring produce lower working effectiveness.

This is the first study to investigate the changes in citizens' living habits, health and working conditions in adherence to Vietnam's strictest COVID-19 lockdown. This is also the first study to examine the impacts of lockdown difficulties on human wellbeing with the mediating effect of changes in living habits, and the influence of work-from-home lockdown difficulties on work effectiveness, with the mediating effect of lower wellbeing based on the literature. Our study suggests solutions to improve Vietnamese people's health and working productivity during and after a strict lockdown.

This study explored students' perspectives on designing and implementing the new clinical interprofessional education (IPE) module for chronic disease management at the primary care level in the Vietnamese context.

Students from seven different university-level healthcare programmes participated in a cross-sectional survey Course Experience Questionnaire-based study. Additionally, two open-ended questions were presented to gather qualitative data, mapping student perspectives. Statistical analyses and thematic analyses were performed.

The results show that students agree with quality statements about IPE design features, such as good teaching, clear goals and standards, appropriate workload, appropriate assessment and a blended learning approach. Answers to the open-ended comments pointed out the strengths of the IPE module in providing opportunities for interprofessional learning, improving interprofessional collaboration competencies, real-life interprofessional collaboration practice and continuous feedback from tutors. Students also reported weaknesses in the IPE module, including a lack of feedback on the care plan and logistics of the IPE module.

Students positively recognise key design features of the IPE module, combining classroom activities with standardised patient simulations, clinical practice and home visits. Chronic disease management at the primary care level is a suitable context for training students to work interprofessionally. The strengths and weaknesses identified by students could help in the redesign and future implementation of the IPE module in the Vietnamese context. They could inspire practices in Southeast Asian medical education and beyond.

This research aims to identify the climate for innovation variables and to propose an innovative tool to quantitatively assess the degree of climate for innovation of construction firms.

14 climate-for-innovation variables were identified from a literature review and discussion with experienced practitioners. After that, a questionnaire survey was developed to collect data. Factor analysis was used to analyze data gathered from 157 completed responses. Then, fuzzy synthetic evaluation (FSE) was employed to assess the degree of climate for innovation in Vietnamese construction firms.

Climate-for-innovation variables were categorized into four factors by factor analysis. The FSE analysis shows leadership is the most critical category of four factors, followed by working culture, organization and employee commitment. The calculation also illustrates that the climate for innovation in Vietnamese construction firms is at a moderate level.

This research is one of the first integrated climate for innovation of construction firms in a comprehensive formulation. The formulation provides the decision-makers with a reliable tool to evaluate the degree of climate for innovation, thus having appropriate strategies to develop sustainable innovation performance within their organizations.

The purpose of this research is to investigate the status of sustainable development and corporate social responsibility in fashion enterprises in Vietnam.

This paper is qualitative in nature and utilized a multiple case study approach (questionnaires and face-to-face interviews) to achieve the objectives of the research. NVivo was used to analyze the data.

Findings showed that by collaborating with the local artisans to create the unique clothing lines, the fashion brands try to blend and upscale the traditional indigenous clothing styles with modern design concepts to promote the diversity of Vietnamese ethnic culture. The findings also suggest that both the small and medium-sized enterprises (SMEs) and large enterprises (LEs) should maintain their corporate social responsibility (CSR) concepts to comply with the legal obligations such as salary and welfare benefits for employees, work safety, gender equality and promotions. Further, the CSR activities should address the social issues with their target stakeholders, particularly with the local communities.

This study sought to provide a snapshot on the current sustainable practices followed in Vietnamese fashion enterprises.

This paper aims to investigate logistics operators’ acceptance of robots by adopting an integrated perspective of trust and technology acceptance.

A survey instrument was developed for data collection, targeting employees from Vietnam’s manufacturing or logistics sectors. A total of 401 valid responses were collected; the data were analysed using structural equation modelling.

Dispositional and situational trust positively influenced perceived usefulness and ease of use. Furthermore, dispositional and situational trust, perceived ease of use, and perceived usefulness collectively influenced trust in logistics robots. In addition, we found that trust in logistics robots positively affected operators’ acceptance intentions. Thus, the integrated perspectives of trust and technology acceptance were supported.

By focusing on the interaction between operators and logistics robots, this paper’s findings extend the technology acceptance model (TAM) and enrich the theory of trust.

The study has significant implications for factories integrating logistics robots into production processes by elucidating the relationship between operators and logistics robots.

Previous research has repeatedly identified trust considerations as a critical factor influencing individuals’ automated technology usage. However, the micro-level trust formation process has received limited attention. This study explains the relationship between perspectives on trust and technology acceptance.

Focusing on the growth of artificial intelligence (AI) in education, this research reveals that AI can create and improve English language assessments for learners in order to optimize and enhance test questions as a bilateral tool in the traditional way for English Language Teaching (ELT) is possible.

The research adopted a qualitative methodology by conducting semi-structured interviews with a varied range of language institutes’ lecturers, revealing new beneficial effects of AI on test time, content and human variables.

Several interviewees agreed that AI should be used in ELT exam creations because of its overt advantages in making test items automatically, adaptive testing, enhanced feedback mechanisms and quality assurance and innovative formats. Simultaneously, some disadvantages are recorded, including complexity and nuance of language, technical limitations, ethical and bias concerns and human oversight and validation.

The study was also limited by the time frame of the research, which may not have fully captured the complex dynamics between the different actors, such as using AI in preparing questions for reading tasks such as automatic creation of pre-reading questions as well as possible answers.

For future studies, as AI-generated material is becoming more ubiquitous, from music to artwork, it presents crucial legal problems regarding who owns the rights to the work or construct ELT exams. It has also become the next problem that the writers should concentrate on.

The purpose of this study is to explore the influence of transformational leadership (TL) on a firm's radical and incremental innovation. It also deepens the understanding of appropriate mechanisms and conditions to improve specific aspects of innovation by examining the mediating role of knowledge management capability (KMC) and moderating mechanism of collaborative culture.

This study utilized structural equation modeling (SEM) and cross-sectional design to test hypotheses in the proposed research model using survey data collected from 365 participants in 86 manufacturing and service firms.

The findings indicate that TL induces greater effect on radical innovation compared to its effect on incremental innovation. The mediating role of KMC between TL and aspects of innovation capability is also supported. Especially, the influences of KMC on specific aspects of innovation capability are different and depend on the degree of collaborative culture in an organization.

Future research should examine the mediating mechanisms of knowledge acquisition, knowledge sharing and knowledge application to provide deeper insight into specific roles of knowledge management's constituents in linking TL and innovation capability.

The paper significantly contributes to increasing the understanding of the link between TL and specific aspects of innovation capability by highlighting the important role of KMC and positive effects of collaborative climate in an organization.

The paper is unique in the attempts to provide a prospective solution for firms to pursue and improve innovation based on the meaningful insights into the mediating role of KMC and moderating effect of collaborative culture in the relationship between TL and specific dimensions of innovation capability.