Search results

The purpose of this paper is to evaluate the negative impacts of the Coronavirus Disease-2019 (COVID-19) emergency on small- and medium-sized enterprises’ (SMEs) business continuity (BC) by examining the moderating role of corporate governance principles (CGP) on SMEs’ BC in the context of an emerging market.

Based on an extended literature review on the negative impacts of the COVID-19 emergency, CGP and BC studies, the authors evaluate the impact of these constructs on SMEs’ BC in an emerging market. This paper follows a quantitative approach. The study sample was composed of 334 responses covering directors, managers and owners of enterprises. The Smart PLS SEM version 3.3.2 was used to analyse the data from SMEs of Vietnam in the year 2021.

The findings of this study clarify the areas of the COVID-19 consequences that negatively affect the BC. In addition, this study reveals that CGP moderates the links between COVID-19 outcomes and BC, whereby good CGP can facilitate a business to reduce the adverse effects of COVID-19 on BC. In addition to this, good CGP can help a firm to enhance its capability to respond to fluctuations in the external environment of the business.

To the best of the authors’ knowledge, this is the first research that examines the moderating role of CGP. The originality of this study is that it gives an insight into how SMEs in an emerging economy overcome the adverse effects of the COVID-19 emergency on BC to keep their business going, and moreover, have the ability to move towards sustainability in today’s challenging context. This study provides the theoretical and managerial implications that may be of great interest to the academics, business practitioners and policymakers.

This research adopts the social cognitive career theory (SCCT) and a moderated mediation model to investigate the moderating impacts of entrepreneurial fear of failure (FOF) and gender on the direct and mediation relationships between entrepreneurial education (EE), entrepreneurial self-efficacy (ESE) and entrepreneurial intention (EI).

The authors utilized a three-phase random sampling to compile a dataset from 1,890 graduate students from nine universities and higher education institutions in Vietnam. Cronbach's alpha and confirmatory factor analysis results showed that the key study variables were reliable and valid. Harman's single-factor method and other tests of analysis assumptions ruled out common method bias and other confounding factors. The authors utilized the PROCESS macro to test a hypothesized moderated mediation model that included direct, indirect and conditional indirect effects.

The findings yield that ESE partially and positively mediates the relation between EE and EI. FOF was found to negatively moderate the impacts of EE on ESE and EI, and the direct effect of ESE on EI among females is stronger than among males. More importantly, the mediation influence of FOF on the linkage between EE and EI becomes weaker when the level of FOF is high, yet this mediation relationship among females is higher than among males at all levels of FOF.

The results of this research are valuable for educators, policymakers and practitioners so that they may inspire individuals' entrepreneurial pursuits, especially those of female entrepreneurs.

This study significantly contributes to the entrepreneurship and gender literature by applying the SCCT to elucidate the moderated mediation impacts of FOF, ESE and gender on the relationship between EE and EI.

The purpose of this paper is to adopt the theory of planned behavior to close the entrepreneurial attitude–intention–behavior gap in the entrepreneurship field as well as test the key moderators of the entrepreneurial process, starting from entrepreneurial attitude and intention to behavior to engage in entrepreneurial activities – namely, entrepreneurship education.

The research used a sample of 2,566 students from 16 universities in Vietnam. First, Cronbach’s alpha and confirmatory factor analysis have been used to test the reliability and validity of scales. Then the coefficient paths in the conceptual framework were tested through structural equation modeling, and indirect associations were estimated via the PROCESS bootstrapping approach.

The research illustrated that both attitudes toward entrepreneurship and entrepreneurial intention serve as the central antecedents in the formation of entrepreneurial behavior. Also, when students are more entrepreneurially educated, the linkage between attitude toward entrepreneurship and entrepreneurial behavior was hypothesized to become stronger, yet the relation between entrepreneurial intention and behavior was weakened.

This research suggests useful recommendations for educators and policymakers to encourage university students’ favorable attitudes toward entrepreneurial activities, their intention to engage in them and their subsequent entrepreneurial behavior.

This research is expected to make a significant contribution to the entrepreneurship literature by closing the entrepreneurial attitude–intention–behavior gap as well as enriching our understanding of the influence of entrepreneurship education on the entrepreneurial process. Importantly, this research reveals that entrepreneurial education significantly moderates the effects of attitude toward entrepreneurship and entrepreneurial intention on entrepreneurial behavior.

This paper aims to use the Social Cognitive Career Theory and a serial mediation model to explore how entrepreneurial self-confidence and attitudes mediate the connection between entrepreneurial education and entrepreneurial intention. Additionally, the study seeks to examine how gender impacts these relationships.

To test the formulated hypothesis and the serial mediation effect, a sample of 1,266 master’s students from nine universities/institutions across three primary regions of Vietnam was used. The structural equation modeling technique, with Gaskin (2019)'s plugin and a 5,000-bootstrapping sample, was applied. Also, a multi-group analysis was used to illustrate the differences between male and female students in the relationships between variables.

The research reveals that entrepreneurial education plays a contributive role in increasing entrepreneurial self-efficacy, entrepreneurial attitudes and startup intentions. Entrepreneurial self-efficacy and entrepreneurial attitudes also serve as serial mediators in the entrepreneurial education-intention relation. Moreover, this study demonstrates the significant moderation role of gender in these links.

The outcomes of the current research hold significance for educators, policymakers and practitioners, as they can use these findings to encourage individuals to engage in entrepreneurial activities and to improve the overall entrepreneurial ecosystems.

The current research sheds new light on the entrepreneurship and gender literature by using the Social Cognitive Career Theory to elucidate the serial mediating role of entrepreneurial self-efficacy and entrepreneurial attitudes in the relation between entrepreneurial education and entrepreneurial intentions.

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 study aims to integrate the Social Cognitive Career Theory with the Theory of Planned Behavior to unravel the intricate dynamics of how engaging with ChatGPT affects individuals’ digital entrepreneurial intention, underlying the serial mediation mechanism of the cognitive and reasoned career process.

This research use a cross-sectional design, drawing on a sample of 604 higher education students from six universities in Vietnam. Multiple regression analyses were conducted to test the formulated hypotheses after assessing the reliability and validity of scales through Cronbach’s alpha and confirmatory factor analysis.

The results indicate that ChatGPT adoption significantly increases perceived AI competencies, entrepreneurial opportunity recognition and digital entrepreneurial self-efficacy. Digital entrepreneurial self-efficacy was found to have a positive impact on attitudes toward digital entrepreneurship, which, in turn, fosters digital entrepreneurial intention. ChatGPT adoption thus poses serial indirect impacts on digital entrepreneurial intention through the sequential pathways of enhanced digital entrepreneurial self-efficacy and positive attitudes.

This study’s findings provide valuable recommendations for entrepreneurs, higher education institutions and policymakers.

This research contributes to the entrepreneurship literature by integrating two prominent theoretical frameworks to elucidate how ChatGPT adoption impacts digital entrepreneurial intentions. The serial mediation model expands that understanding of the complex cognitive and reasoned processes involved, providing a novel perspective on the role of AI in entrepreneurship.

The purpose of our study is to examine the direct and mediating effects of attention-deficit hyperactivity disorder (ADHD) symptoms and urgency, lack of premeditation, lack of perseverance and sensation seeking (UPPS) impulsivity traits on entrepreneurial self-efficacy and entrepreneurial intention as well as to test the moderation impact of ADHD symptoms in the link between entrepreneurial self-efficacy and start-up intention.

The stratified random sampling was approached to recruit the data from 2,566 university students in Vietnam. Cronbach’s alpha and confirmatory factor analysis were used to test the reliability and validity of scales. Then, Pearson correlation analysis was utilized to test direct effects, while PROCESS macro was approached to test moderation and mediation impacts.

The study found evidence that ADHD symptoms, sensation seeking, lack of premeditation and lack of perseverance are significantly and directly conducive to the formation of entrepreneurial intention. Yet, ADHD symptoms might weaken the link between entrepreneurial self-efficacy and entrepreneurial intention. Entrepreneurial self-efficacy was also found to partially mediate the link between sensation seeking, lack of premeditation, and lack of perseverance and intention to become an entrepreneur.

The findings provide constructive recommendations for policymakers and educators to nurture and foster university students’ entrepreneurial activities as well as to restrain the negative effects of ADHD symptoms on youths.

Understanding the impacts of psychiatric symptoms, such as ADHD and UPPS impulsivity, on entrepreneurial activities provide useful insights to individuals with ADHD symptoms, the community and the society to restrain the detrimental impacts of psychological disorder symptoms and consider entrepreneurship as a career choice.

The study is expected to have a significant contribution to psychological entrepreneurship literature by broadening our horizons of the links between psychiatric symptoms and entrepreneurial intentions. Especially, this study reveals that ADHD symptoms and UPPS impulsive traits are significantly correlated with intention to become entrepreneurs and the link between entrepreneurial self-efficacy and entrepreneurial intention become weaker when the degree of ADHD symptoms is high.

This study aims to analyze the factors affecting tea-producing farmers' intention to use e-commerce exchanges (ECEs) to sell their products, combining the technology acceptance model (TAM) theory and barrier factors.

The authors use the generalized structural equation modeling (GSEM) to analyze the intermediate model that is built on TAM.

Research results show that perceived usefulness (PU) and perceived ease of use (PEU) significantly influence farmers' intention to use ECEs to sell their products. However, knowledge and information barriers hinder farmers' intention to use such ECEs.

Encouraging farmers to use ECEs is the most helpful solution for agricultural economic development in the context of the Covid-19 pandemic.

From an academic perspective, this is the first study that combines the TAM theory of Davis (1989) and barrier factors to analyze farmers' intention to use ECEs. The findings are valuable references for policymakers to propose strategies for agricultural economic development during the current pandemic. At the same time, the empirical results obtained from this study provide good orientations for agricultural economic development 4.0 in the future.

Based on integrating social exchange theory and input-mediator-output-input model, the current study proposes a model to explore the relationship between benevolent leadership and creative work behavior of Vietnamese university staffs.

A printed questionnaire was developed and directly distributed to 503 Vietnamese university staffs from 1st to 27th October in 2023 using the quota sampling method. After removing 61 missing data and outlier cases, a total of 442 valuable cases were used for further investigation. SPSS 22 and SMARTPLS version 3.2.2 was employed for data analysis.

Our study found the positive relationship between benevolent leadership and creative work behavior through the mediation of innovative climate and fear of failure. The findings also indicated that benevolent leadership fosters an innovative climate and reduces subordinates’ fear of failure, then increases subordinates’ creative work behavior.

The present study explored mechanisms of benevolent leadership effect on creative work behavior of university staff. From that, contributing several practical implications for university leaders and educators in fostering university staff’s creative work behavior. This research contributed to the knowledge domain of leadership and creative work behavior of employees in higher education.

This article aims to draw a conceptual model that integrates the view from the entrepreneurial event model with entrepreneurial education and prior self-employment experience. The model tests the role of entrepreneurial education on the formation of intentions to become an entrepreneur and examines whether prior self-employed experiences moderate the route from entrepreneurial education, entrepreneurial perceived feasibility (PF) and perceived desirability (PD) into the entrepreneurial intention (EI).

The authors operated on a sample of 389 master's students by applying Cronbach's alpha, exploratory factor analysis, confirmatory factor analysis and structural equation modelling to illustrate the links between constructs.

The study found that entrepreneurial education is positively correlated with PF, PD, and intention to enter entrepreneurial activities. PD is determined as a partial mediator in the entrepreneurial education–intention link and full mediator in PF and EI. Moreover, the study revealed that prior self-employed experiences serve as a positive moderator in the path from entrepreneurial education and PD to EI.

The study offers several recommendations based on research findings so as to nurture and promote entrepreneurial activities among master's students.

The current research provides novel insights about the relationship between entrepreneurial education and intentions to become an entrepreneur over and about the central antecedents in the entrepreneurial event model and moderation effects of prior self-employed experiences.