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Article
Publication date: 25 July 2023

Nghi Huu Phan, Van Do Bui and Loan Thi Quynh Nguyen

This study investigates the impact of economic policy uncertainty (EPU) on the inflows of foreign direct investment (FDI), specifically focusing on two components of FDI…

508

Abstract

Purpose

This study investigates the impact of economic policy uncertainty (EPU) on the inflows of foreign direct investment (FDI), specifically focusing on two components of FDI: greenfield investment and cross-border mergers and acquisitions (M&As). The objective is to analyze how EPU influences these two types of FDI differently. It further investigates how this impact varies during the Covid-19 pandemic.

Design/methodology/approach

Data were collected from various sources such as the United Nations Conference on Trade and Development (UNCTAD), Policy uncertainty index and the World Bank database to create a sample covering 213 countries from 2003 to 2020. The research objective was accomplished by utilizing the panel ordinary least squares (OLS) with fixed effects estimator.

Findings

The results demonstrate that countries that experience more EPU observe a decrease in FDI inflows. The authors also observe that FDI inflows have reduced due to the Covid-19 pandemic. Furthermore, the findings show that the impact of EPU is different between two components of FDI during the Covid-19 period. Specifically, the authors find that when uncertainty is trigged by the health crisis, there is an increase in FDI inflows in the form of cross-border M&As only. One possible reason is that cross-border M&As investors may take advantage of institutional quality (such as corruption) as an “efficient grease” to quickly expedite the entry process, which ultimately leads to a rise in cross-border M&As investment.

Originality/value

Overall, the study attempts to demonstrate empirical evidence about how EPU affects FDI inflows with an up-to-date dataset. In addition, the authors illustrate the significance of breaking down total FDI inflows into two sub-categories when examining the relationship between EPU and FDI. Third, the authors prove that the influence of EPU on FDI inflows differ significantly among different types of FDI components.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-02-2023-0114

Details

International Journal of Social Economics, vol. 51 no. 2
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 18 January 2018

Nhu Ngoc K. Pham, Mai Do, Van H. Bui and Giang T. Nguyen

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…

466

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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

Details

International Journal of Migration, Health and Social Care, vol. 14 no. 1
Type: Research Article
ISSN: 1747-9894

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Article
Publication date: 28 January 2025

Hien Vo Van, Malik Abu Afifa, Nha Nguyen and Duong Van Bui

Cloud accounting has emerged as a compelling area of research, experiencing significant growth in recent years. Therefore, this paper seeks to analyze the dispersed academic…

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Abstract

Purpose

Cloud accounting has emerged as a compelling area of research, experiencing significant growth in recent years. Therefore, this paper seeks to analyze the dispersed academic literature on cloud accounting research. Through this review, this study aims to gain insights into various aspects including research methodologies, frameworks, geographical dispersion, trends, pivotal factors and causal relationships pertinent to cloud accounting.

Design/methodology/approach

To offer a comprehensive and objective overview of cloud accounting research, this study adopts a systematic literature review approach. Seventy-five papers published between 2013 and 2023 were selected from the Scopus database, Springer Link, Emerald Insight and IEEE Xplore, following specific criteria outlined in the PRISMA process.

Findings

Analysis reveals that cloud accounting research is organized into four primary themes: understanding the benefits and challenges of cloud accounting; identifying factors influencing cloud accounting adoption; exploring factors influenced by cloud accounting implementation; and examining the mediating role of cloud accounting. Besides, the analysis indicates a notable surge in cloud accounting research from 2021 to 2023, with 40 articles published during this period, signaling a growing interest in the topic. Previous studies primarily concentrated on developing countries, with Jordan, Indonesia, Malaysia, India and Nigeria emerging as focal points. The organizational level was predominantly explored, particularly in the context of small- and medium-sized enterprises, indicating a trend toward organizational-level analysis. Notably, a significant portion of cloud accounting studies were not published in prestigious journals indexed under Scopus.

Originality/value

This study provides insights into the publication status of cloud accounting by year, journal and country. Methodological, theoretical and unit of analysis information is also presented. Finally, the study outlines limitations and suggests future research directions.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

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Article
Publication date: 26 July 2024

Dao Truc Thi Vo, Malik Abu Afifa, Duong Van Bui, Hien Vo Van and Nha Nguyen

This paper aims to examine the nexus among cloud-based accounting (CBA), employee job performance (EJP) and operational performance (OPP) in the circumstances of Vietnam, an…

222

Abstract

Purpose

This paper aims to examine the nexus among cloud-based accounting (CBA), employee job performance (EJP) and operational performance (OPP) in the circumstances of Vietnam, an emerging nation. In which the authors examine EJP as a mediator variable inside the research model. Furthermore, the employee digital skills (EDS) factor is examined as a moderating variable for the CBA-EJP nexus and the CBA-OPP nexus, respectively.

Design/methodology/approach

The study’s sample was acquired through extensive screening methods. This study used email surveys to acquire data. The survey was sent to 1,200 chief financial officers of Vietnamese firms. For analysis, the ending pattern of 401 e-surveys was used.

Findings

By using partial least squares structural equation modeling, the results imply that the CBA has a favorable effect on EJP and OPP. Furthermore, EJP favorably mediates the linkage between CBA and OPP, whereas EDS play a significant moderator role in the CBA-EJP nexus and CBA-OPP nexus, respectively.

Practical implications

This study highlights the crucial role of human factors (i.e. EDS and EJP) for the internal modern applying behaviors (i.e. CBA) and firm value (i.e. OPP) of firms in emerging markets. Therefore, managers should scrutinize the performance of human factors in an essential interval to improve modern applied behaviors and make them more powerful, thus improving the OPP of their firms. Substantially, firm managers should focus on employing the EDS, which enhances the CBA-EJP nexus and the CBA-OPP nexus, respectively.

Originality/value

This study enlarges the OPP documentation by detailing the beneficial effects of human factors as well as the CBA. Furthermore, the study recognizes the effectiveness of EDS as a moderator variable in the context of developing economies. Finally, this work has been regarded as earlier empirical research that integrates all of the aforementioned components into a single model in emerging economies, particularly Vietnam.

Details

Meditari Accountancy Research, vol. 32 no. 6
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 31 January 2024

Huthaifa Al-Hazaima, Mary Low and Umesh Sharma

This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for…

348

Abstract

Purpose

This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for sustainable development, one of the important Sustainable Development Goals (SDGs), into Jordan’s university accounting education.

Design/methodology/approach

We used stakeholder salience theory to inform our study. This study adopted a qualitative research method. The study used semi-structured interviews to collect qualitative, open-ended data that explored the salient stakeholders’ thoughts, beliefs and feelings about their roles in influencing the integration of education for sustainable development into the Jordanian accounting curriculum.

Findings

The results indicate that education for sustainable development in accounting is important; however, most Jordanian salient stakeholders indicate their inability to integrate sustainable education into the accounting curriculum due to their lack of power to do so. The findings show that there is currently an inappropriate distribution of power, legitimacy and urgency amongst the salient stakeholders, who indicate that a progressive education solution is required in the critical area of education for sustainable development in accounting. This research indicates that a significant number of salient stakeholders would like the Jordanian government to provide power, legitimacy and urgency to enable accounting educators to become definite stakeholders as this will enable them to integrate sustainable education into the accounting curriculum.

Research limitations/implications

The study is limited to Jordan only. The paper draws attention to the need for an appropriate distribution of power, legitimacy and urgency amongst salient stakeholders in Jordan.

Practical implications

This paper provides evidence that the salient stakeholders in this emerging economy want to make changes in their education system to address climate change concerns, an important SDG, through a better education curriculum for sustainable development in Jordanian universities.

Social implications

Accounting educators should be given the power to make changes in the accounting curriculum, such as integrating education for sustainable development.

Originality/value

There is an inappropriate distribution of power, legitimacy and urgency amongst the Jordanian salient stakeholders and this imbalance hinders the integration of education for sustainable development into the accounting curriculum.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

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Book part
Publication date: 1 September 2022

Thiện Nguyễn Hoàng

This chapter provides information on the development of Vietnamese education under the influence of global forces based on the analysis of relevant education research and policies

Abstract

This chapter provides information on the development of Vietnamese education under the influence of global forces based on the analysis of relevant education research and policies using Wolhuter’s frameworks. In the process of coming up with ways to develop education in the face of different influences of globalization, besides having reactions with patterns commonly found in countries around the world, Vietnam also has responses that reflect its own political, sociocultural and economic characteristics. The state still plays a controlling role in education at all levels and many culture-related features that have existed throughout the country’s history have hardly changed, namely aspects related to teachers, learners and teaching and learning methods. To sustain its education in the globalized era, Vietnam must make more efforts in various aspects such as the link between education and employment, the logic of education objectives, the feasibility and appropriateness of curricula, quality of education, especially of higher education and equality in education for underprivileged groups.

Details

World Education Patterns in the Global South: The Ebb of Global Forces and the Flow of Contextual Imperatives
Type: Book
ISBN: 978-1-80382-681-3

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Available. Open Access. Open Access
Article
Publication date: 28 February 2023

Giacomo Pigatto, Lino Cinquini, Andrea Tenucci and John Dumay

This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when…

2144

Abstract

Purpose

This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when the authors discovered that it experimented with IR alongside other management accounting practices, such as the Balanced Scorecard. As the authors reflected on Alpha’s experiences, the authors had to opportunistically develop a new framework to understand the change that was taking place at Alpha fully. Thus, the authors developed the serendipitous drift framework. This study contributes to addressing the gap between management accounting research that sees change as a planned, ordered process versus research that sees it as an unmanageable drift.

Design/methodology/approach

The authors ground the research on a qualitative methodology based on a single case study. This methodology allows us to focus on understanding what has happened at Alpha to discover new themes and provide theoretical generalisations. The authors developed the framework using middle-range thinking and fleshed it out using empirical findings from the case study. Middle-range thinking implies going back and forth between the theory and the empirical material. Therefore, the authors develop the serendipitous drift framework from prior theories and use it to inform the empirical study. In turn, the empirical material collected in Alpha helps refine and flesh out the serendipitous drift framework. The framework explains how Alpha leveraged serendipity to steer change towards favourable outcomes for them.

Findings

The authors find that the search for change undertaken by Alpha’s managers was non-specific but purposeful. Their dispositions were sagacious enough to recognise the potential value found in management accounting practices, such as IR and the Balanced Scorecard. They chanced upon new and unforeseen practices through trial and error, iteration, internal engagement and networking.

Research limitations/implications

Overall, the results indicate that Alpha’s managers shaped the disorder of management accounting changes, even though it followed unexpected, uncertain and messy paths. Indeed, appropriate informal controls can act as a frame of reference for choosing, adapting and implementing new management accounting practices to shape the disorder. Informal controls can both guide and bound the experimentation process towards desirable outcomes.

Originality/value

The authors contribute to management accounting change theory by developing a framework rooted in serendipity and drifting theories. The framework identifies how searching, sagacity and chance are essential for making positive, unexpected discoveries. Therefore, the authors provide novel insights on how and why IR and other management accounting practices are eventually translated and adopted in the case company. Moreover, the serendipitous drift framework has the potential to help managers frame cultural controls to actively seek opportunities for valuable serendipitous eureka moments through networking and experimentation.

Details

Meditari Accountancy Research, vol. 31 no. 7
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 10 February 2025

Malik Abu Afifa, Nha Minh Nguyen and Duong Van Bui

This study aims to investigate the nexus among environmental, social and governance disclosure quality (ESGDQ), corporate governance (COG) and corporate social responsibility…

40

Abstract

Purpose

This study aims to investigate the nexus among environmental, social and governance disclosure quality (ESGDQ), corporate governance (COG) and corporate social responsibility strategy (CSRS) in the context of ASEAN, a developing market. Furthermore, carbon emission (CAE) has been considered as a moderation component for the CSRS–ESGDQ link.

Design/methodology/approach

With strict selection criteria, five countries in the ASEAN region (ASEAN-5) were selected as the research sample frame, including Vietnam, Thailand, Malaysia, Indonesia and the Philippines. Using the Thomson Reuters Eikon database, the initial sample included 4,735 listed companies in ASEAN-5. After a rigorous screening process, there were a total of 683 companies in the final sample with the 2018–2022 intervals.

Findings

By using maximum likelihood structural equation modeling, the finding indicates that COG and CSRS have a favorable effect on ESGDQ in the ASEAN-5 context. Furthermore, CAE plays an outstanding moderation role in the CSRS–ESGDQ link. The fundamental accounting standards are also identified as having an impact on ESGDQ.

Practical implications

The research points up the dominant role of internal components (i.e. COG, CSRS and CAE) and government factor (i.e. fundamental accounting standards) for the sustainable value (i.e. ESGDQ) of firms in ASEAN-5, a developing market. Thus, firm headers should inspect the performance of these internal components at a crucial interval to enhance their environmental, social and governance (ESG) behaviors and make them more sustainable. Furthermore, governments in ASEAN-5 should pay attention to developing areas that have low CAE and have a favorable influence on national sustainable development goals.

Social implications

The findings of the research provide some social implications by pointing up important factors influencing sustainability practices, and understanding how ESG practices can be improved in developing countries.

Originality/value

The research enlarges ESG documentation by specifying the influences of internal components and government factor, as well as providing actual proof from developing regions. In addition, this study identifies the effectiveness of CAE as well as its moderating role in this context.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

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Book part
Publication date: 10 August 2018

Rachelle C. Sampson and Y. Maggie Zhou

We examine the effect of firm ownership status on three environmentally relevant variables: energy efficiency, toxic emissions, and spending on pollution abatement. Prior research…

Abstract

We examine the effect of firm ownership status on three environmentally relevant variables: energy efficiency, toxic emissions, and spending on pollution abatement. Prior research has demonstrated that public firms invest less than private firms and suggests this difference is due pressure from investors to strongly favor short over long-term earnings. We extend this logic to other firm behavior, examining whether publicly owned facilities invest in energy efficiency and pollution reduction differently than privately owned facilities. Using data from the US Census of Manufactures from 1980 to 2009, information on pollution from the Environmental Protection Agency Toxic Release Inventory (TRI) and pollution abatement spending from the Pollution Abatement Costs and Expenditures survey, we find that facilities switching to public ownership are less energy efficient and spend less on pollution abatement than their privately owned counterparts. However, we also find that facilities switching to public ownership have lower toxic emissions than other facilities. We also examine how different sources of external pressures alter these results and find that increased regulatory scrutiny is correlated with increased energy efficiency, toxic emissions, and abatement spending. More concentrated institutional ownership in public firms is associated with lower energy efficiency as is a greater brand focus. These latter results are broadly consistent with the idea that publicly owned firms respond to pressures from investors with a reduced focus on environmentally relevant variables. However, since facilities switching to public ownership have lower toxic emissions, this suggests that there are two competing pressures in publicly owned facilities: cost pressures, consistent with lowered energy efficiency, and public perceptions, consistent with lower toxic emissions, particularly since TRI data became available. In this sense, the combination of ownership and transparency of information appears to influence how firms prioritize different stakeholders.

Details

Sustainability, Stakeholder Governance, and Corporate Social Responsibility
Type: Book
ISBN: 978-1-78756-316-2

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Article
Publication date: 19 February 2025

Ilse Maria Beuren and Halison Rodrigo de Souza

This study sheds light on a paradox in the field of management accounting, since, on the one hand, the concern with the theoretical anchoring of research in this field has been a…

1

Abstract

Purpose

This study sheds light on a paradox in the field of management accounting, since, on the one hand, the concern with the theoretical anchoring of research in this field has been a constant and, on the other hand, there is a lack of a broad mapping of the theories adopted by these researchers. Thus, this article aims to map the theoretical anchoring of management accounting articles published in journals.

Design/methodology/approach

The analyses of the theoretical anchoring were concentrated on the 20-year time frame (2003–2022) of articles published in journals covered by the Scimago database. The text mining technique guided by quantitative synthesis and interpretation was applied in the analyses.

Findings

The parameterized searches resulted in 290 theories identified in 573 articles in the field of management accounting published in 70 journals. The theoretical anchoring of the articles, identified by the n-grams mapped in the titles, abstracts and keywords, was demonstrated by year, author and journal. Finally, the alignment between theoretical approaches and the categorization of theories adopted in the articles is highlighted.

Research limitations/implications

This research brings implications to the body of management accounting literature by adding knowledge about its theoretical foundations, to contribute to delineating the scope of this academic field.

Originality/value

Management accounting articles with systematic reviews have prioritized thematic and methodological aspects. Thus, by mapping the theoretical anchoring of articles published in journals, this study adds and extends discussions regarding the theories adopted by researchers to substantiate their research in this field.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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