Hoang Nguyen, Van Kiem Pham and Thanh Tu Phan
Based on a sample of 308 enterprises, this paper studies the determinants of export organic supply chain performance. The results indicate seven positive determinants that…
Abstract
Based on a sample of 308 enterprises, this paper studies the determinants of export organic supply chain performance. The results indicate seven positive determinants that influence positively the supply chain performance, including: (i) need-satisfying ability (NSA), (ii) relationship management, (iii) information management, (iv) quality management, (v) coordination and cooperation mechanisms, (vi) operation management, and (vii) marketing strategy of the export organic supply chain. In contrast, the differentiated segmentation strategy and cost strategy have no impact on the export organic supply chain performance.
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Unsustainable logging and illegal logging for domestic and international trade and trafficking continue to lead to deforestation. It is crucial that Sustainable Development Goal…
Abstract
Unsustainable logging and illegal logging for domestic and international trade and trafficking continue to lead to deforestation. It is crucial that Sustainable Development Goal 15 ‘Sustainably manage forests, combat desertification, halt and reverse land degradation, halt biodiversity loss’ is achieved to maintain the livelihoods of people and protect the planet. This is the case in Vietnam as well, where many people, including indigenous groups, rely on the forest for their survival. Drawing on semistructured interviews in Vietnam and a literature review, we investigate how the abuse of forest policies leads to human insecurity. From this, we propose solutions to (1) end unsustainable harvesting and illegal logging (SDG 15.7), (2) integrate the value of forests (culturally and economically) into national and local planning, the development process and poverty elimination strategies (SDG 15.9) and (3) improve the use of forest protection funding provided by international donors.
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This study aims to explore the suitability and challenges of implementing fair value accounting (FVA) in Vietnam, an emerging/transitioning economy. While such implementation…
Abstract
Purpose
This study aims to explore the suitability and challenges of implementing fair value accounting (FVA) in Vietnam, an emerging/transitioning economy. While such implementation would enable convergence with International Financial Reporting Standards, standard setters and auditors have raised practical concerns about its adoption.
Design/methodology/approach
This qualitative study uses semi-structured interviews with regulators and auditors, together with an analysis of two fraud cases that illustrate the business environment in Vietnam. Public, private and capture theories guide the analysis.
Findings
The business and institutional environment in Vietnam creates several impediments to FVA being effectively implemented and transparently applied. Given the major challenges identified regarding the infrastructure necessary for this valuation system, the premature adoption of FVA may become a catalyst for corporate misconduct.
Research limitations/implications
The findings are derived from data aggregated from two fraud cases and interviews, and as such, the results may not be generalisable to other settings. However, these findings may inform future research, particularly after the Ministry of Finance provides further guidance on the use of FVA in Vietnam.
Practical implications
A timely and critical examination of the challenges of implementing FVA in a transitioning economy is provided, and the two fraud cases reveal the complexities of the business environment in Vietnam.
Originality/value
This research gives voice to the tensions that developing countries are confronting as they seek to balance external pressures with internal constraints. The introduction of an assemblage of three theoretical lenses enables insights into contemporary issues associated with applying FVA in such settings.
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This chapter clarifies the “dark tourism” in Vietnam; a case study of Hoa Lo Prison Relic. Development orientation of “dark tourism” in Vietnam contributes to healing the wounds…
Abstract
This chapter clarifies the “dark tourism” in Vietnam; a case study of Hoa Lo Prison Relic. Development orientation of “dark tourism” in Vietnam contributes to healing the wounds of war. The author mainly uses a system approach, method of analysis and synthesis, and method of comparison. “Dark tourism” in Vietnam has not really developed as a specific type of tourism like ecotourism or meetings, incentives, conferences, and exhibitions (MICE) tourism. At Hoa Lo Prison historical site, “dark tourism” has been effectively exploited: (1) in the first 6 months of 2023, Hoa Lo Prison welcomes nearly 295 thousand visitors, charging fees of 7 billion VND, the situation of “sold out” takes place regularly; (2) many unique tourism products, one of the successful and widespread tourism products must be mentioned the “night tour” experience; (3) many creative forms of sightseeing with automatic explanation system so that visitors can experience 35 historical stories in their own way; and (4) always create the best conditions for visitors’ sightseeing experience. To promote dark tourism in Vietnam, it is necessary to execute some schemes: (i) enhance the sense of responsibility for peaceful tourism in the operation of monuments; (ii) stakeholders coordinate the organization of the tour program and tourist routes with appropriate contents and forms for each target group, especially foreign tourists; (iii) there is cooperation between national and international experts in organizing the “dark tourism” program aimed at peace, preventing the risk of war and conflict, and overcoming the consequences of war; and (iv) application of scientific and technological achievements in “dark tourism” activities.
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Diem Nhat Phuong Ngo and Cong Van Nguyen
This study aims to analyse the role of the financial and accounting expertise of the chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy.
Abstract
Purpose
This study aims to analyse the role of the financial and accounting expertise of the chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy.
Design/methodology/approach
This study is based on data collected from a large sample of all non-financial companies listed on Vietnamese stock exchanges during the period 2016–2020 with 2,435 observations. FEM-ROBUST standard errors regression model is used to examine the relationship between the financial, accounting expertise of CEOs and FRQ through earnings management by discretionary accruals.
Findings
The results show that CEOs with financial and accounting expertise have more influence and intervention on earnings management and thus adversely affect FRQ. This behaviour is explained by the fact that CEOs not only have a firm grasp of financial and accounting policies but also know the tricks to interfere with earnings management. Moreover, in the context of emerging economies, CEOs’ awareness and management level are still limited and legal sanctions are not yet strict, so when they have power in their hands, CEOs immediately find ways to build a reputation to enhance the power and earnings for the CEOs themselves.
Research limitations/implications
The limitation of this study is first of all that the research data are not complete and rich because the companies are prohibited from disclosing information and the cooperation relationship is not close. Next is the new research in only one emerging market – Vietnam – so the generalizability is not high.
Originality/value
To the best of the authors’ knowledge, this is the first study to examine the impact of CEOs’ accounting and finance expertise on FRQ in an emerging economy, contributing to the existing literature regarding the scientific debates about CEOs, CEO characteristics, earnings management and FRQ.
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Nam Hoang Vu, Nguyen Thi Khanh Chi and Hai Hong Nguyen
This study explores the effects of gender and participation in agricultural cooperatives on biodiversity conservation farming practices in vegetable production.
Abstract
Purpose
This study explores the effects of gender and participation in agricultural cooperatives on biodiversity conservation farming practices in vegetable production.
Design/methodology/approach
This study used data collected from a survey of 627 vegetable farmers in Viet Nam and employed the Ordered Probit regression model to examine the effects of gender and participation in agricultural cooperatives on biodiversity conservation farming practices.
Findings
We find that female vegetable farmers are more likely to conduct biodiversity conservation farming practices than male farmers. This gender difference is, however, removed when participation in agricultural cooperatives is controlled, suggesting that agricultural cooperatives effectively facilitate biodiversity conservation farming practices.
Research limitations/implications
It is noted that our study is not free from some limitations. First, we conducted our study on vegetable farmers only. The biodiversity conservation practices in vegetable cultivation might be different from other types of farming. Future studies should be conducted with other types of agricultural cultivation. Second, we do not have enough data to explain why female farmers are more likely to adopt biodiversity conservation practices than male farmers. Future studies should capture biological and social aspects of gender differences to address this limitation.
Originality/value
This study contributes to the literature on biodiversity conservation by presenting empirical evidence on the effects of gender and agricultural cooperatives. Participation in agricultural cooperatives is revealed to facilitate the adoption of biodiversity conservation practices. In addition, we find that the education of farmers, the number of years that farmers have been living in the local area and the quality of land and water are positively related to the adoption of biodiversity conservation practices in vegetable production.
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Huong Thi Pham and Louise Starkey
Vietnam is experiencing rapid expansion in the provision of higher education that requires quality assurance appropriate for the Vietnamese-centralised Confucian cultural context…
Abstract
Purpose
Vietnam is experiencing rapid expansion in the provision of higher education that requires quality assurance appropriate for the Vietnamese-centralised Confucian cultural context. This paper aims to examine the concept of quality from the perspectives of academic leaders, quality assurance members and academics at three higher education institutions in Vietnam.
Design/methodology/approach
Based on an interpretative study, semi-structured interviews were used as a major research instrument augmented with document analysis across three case studies. Interviews were conducted with 35 participants from three groups of stakeholders.
Findings
The concept of quality was found to be under-conceptualised in this Vietnamese context. Quality was conceptualised as meeting societal needs across the case studies underpinned by the belief that the purpose of higher education is to prepare graduates for employment.
Research limitations/implications
The study was conducted in similar disciplines at three state-owned universities in Vietnam in 2011. This provides insight within this context and timeframe that may not be generalised. It is suggested to extend this research to other disciplines, the private sector and other groups of stakeholders.
Practical implications
The paper discusses the necessity of revisiting the philosophy of higher education and re-conceptualising quality in Vietnam that informs quality assurance processes that are relevant to the cultural context.
Originality/value
This paper provides a centralised Confucian perspective to the literature on quality assurance in higher education. How quality is perceived by academic leaders, quality assurance members and, in particular, academic staff can be used to inform policy. In a centralised country such as Vietnam, academic leaders and quality assurance members may indicate their “obedient” attitudes to policies, leading to the same view with what is centrally enacted, while the academic staff have a different perception of quality.
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Duong Trong Hue, Linda Brennan, Lukas Parker and Michael Florian
– This paper aims to elucidate perceptions of safe driving and social norms in relation to driving motorbikes in the Vietnamese context.
Abstract
Purpose
This paper aims to elucidate perceptions of safe driving and social norms in relation to driving motorbikes in the Vietnamese context.
Design/methodology/approach
A series of focus groups was undertaken in relation to driving practices from a number of groups: adolescents, families and adult males and females. The discussion centred on how driving behaviours were socialised within the various groups.
Findings
The research highlighted some very interesting social dynamics in relation to how safe driving habits are established and supported within the social context. In particular, the separation of descriptive and injunctive norms and the role such norms play in socialising driving behaviours, safe or otherwise.
Practical implications
The implications for social marketing practice are considerable, especially in the Vietnamese context where injunctive norms are difficult to portray, given the dynamics of the media landscape. Social marketing campaigns will need to have a broader consideration of how to establish descriptive norms, bearing in mind the social milieu in which the behaviours occur.
Originality/value
This research is the first of its kind in the Vietnamese context. While much practice-led innovation is occurring in the region, there is little extant research on the topic of social norms and the socialisation of behaviours within the Southeast Asian region.
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Minh Van Nguyen, Ha Duy Khanh, Chien Thanh Phan and Le Dinh Thuc
Poor mental health is a well-recognized issue in the construction sector. However, there is still little understanding of factors affecting construction employees’ awareness of…
Abstract
Purpose
Poor mental health is a well-recognized issue in the construction sector. However, there is still little understanding of factors affecting construction employees’ awareness of mental health problems (MHP). This study aims to investigate the awareness of MHP among construction employees using the Health Belief Model (HBM). The research explores how various factors, such as perceived susceptibility, perceived severity, perceived benefits, perceived barriers, cues to action and self-efficacy, shape MHP awareness within the construction sector.
Design/methodology/approach
A structured four-step research methodology was employed. First, a literature review and expert validation identified 28 variables relevant to MHP awareness. A questionnaire was then developed and distributed to construction employees in Vietnam, with 238 valid responses collected. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were employed to validate the evaluation model. After that, fuzzy synthetic evaluation (FSE) was used to assess the importance of each dimension of MHP awareness.
Findings
The results indicate that perceived barriers and perceived benefits were the two most significant factors in MHP awareness. The remaining dimensions – perceived susceptibility, perceived severity, cues to action and self-efficacy – were found to have a lesser but notable impact on MHP awareness.
Originality/value
This research comprehensively analyzes MHP awareness among construction employees using the HBM framework. The findings suggested that Vietnamese firms should focus on increasing cues to action and self-efficacy to improve MHP awareness among construction employees. This study also proposed that construction firms should provide more stress-reduction activities and training programs suitable to the Vietnamese context for their employees.
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Hossein Dehdarirad, Javad Ghazimirsaeid and Ammar Jalalimanesh
The purpose of this investigation is to identify, evaluate, integrate and summarize relevant and qualified papers through conducting a systematic literature review (SLR) on the…
Abstract
Purpose
The purpose of this investigation is to identify, evaluate, integrate and summarize relevant and qualified papers through conducting a systematic literature review (SLR) on the application of recommender systems (RSs) to suggest a scholarly publication venue for researcher's paper.
Design/methodology/approach
To identify the relevant papers published up to August 11, 2018, an SLR study on four databases (Scopus, Web of Science, IEEE Xplore and ScienceDirect) was conducted. We pursued the guidelines presented by Kitchenham and Charters (2007) for performing SLRs in software engineering. The papers were analyzed based on data sources, RSs classes, techniques/methods/algorithms, datasets, evaluation methodologies and metrics, as well as future directions.
Findings
A total of 32 papers were identified. The most data sources exploited in these papers were textual (title/abstract/keywords) and co-authorship data. The RS classes in the selected papers were almost equally used. DBLP was the main dataset utilized. Cosine similarity, social network analysis (SNA) and term frequency–inverse document frequency (TF–IDF) algorithm were frequently used. In terms of evaluation methodologies, 24 papers applied only offline evaluations. Furthermore, precision, accuracy and recall metrics were the popular performance metrics. In the reviewed papers, “use more datasets” and “new algorithms” were frequently mentioned in the future work part as well as conclusions.
Originality/value
Given that a review study has not been conducted in this area, this paper can provide an insight into the current status in this area and may also contribute to future research in this field.