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Article
Publication date: 14 December 2021

Yen Thi Tran, Nguyen Phong Nguyen and Trang Cam Hoang

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…

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Accounting in Emerging Economies, vol. 12 no. 4
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 8 February 2021

Yen Thi Tran, Nguyen Phong Nguyen and Trang Cam Hoang

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…

1537

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Details

Journal of Asia Business Studies, vol. 15 no. 3
Type: Research Article
ISSN: 1558-7894

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Article
Publication date: 24 October 2024

Phuong Minh Luong, Ly Thi Tran, Huyen Thanh Nguyen, Yen Thi Hai Tran, Giang Hoang Dang and Toan Van Vu

This article reviews the intercultural adaptability (IA) development models for students in South Korea and China in response to the growing internationalisation of higher…

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Abstract

Purpose

This article reviews the intercultural adaptability (IA) development models for students in South Korea and China in response to the growing internationalisation of higher education. The article provides significant implications for Confucian heritage culture (CHC) countries and others that wish to enhance in higher education.

Design/methodology/approach

This scoping review systematically investigates the literature on different IA development strategies for students in higher education across these two Asian countries.

Findings

South Korea has promoted the self-growth model reflected in internationalised programmes such as English as a Medium of Instruction (EMI), an international learning environment with an increasing number of international students and student exchange programmes. Through these initiatives, domestic students’ identity and intercultural learning dynamics are enriched in an intercultural learning environment. Meanwhile, China has adopted the “Outward-oriented” higher education internationalisation model to attract international students to study in Chinese universities and entice Chinese returnees through its International Talent Training Programmes. In this strategy, international students are exposed to Chinese language and cultural knowledge development programmes, and Chinese students are motivated to learn the English language and cultures through interactions with their international peers.

Originality/value

Student IA development models in CHC countries remain underexplored. This article responds to the need of higher education institutions in Asian countries that wish to access and learn from effective IA models from other CHC countries. The study makes a valuable contribution by putting forward significant recommendations for developing students’ IA in CHC countries.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

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Article
Publication date: 31 August 2022

Nguyen Phuong Thao, Thi Kinh Kieu, Gabriele Schruefer, Ngoc-Anh Nguyen, Yen Thi Hoang Nguyen, Nguyen Vien Thong, Ngo Thi Hai Yen, Tran Thai Ha, Doan Thi Thanh Phuong, Tuong Duy Hai, Nguyen Dieu Cuc and Nguyen Van Hanh

This study aims to investigate specific professional competencies of teachers to implement education for sustainable development (ESD) in the contexts of Vietnam.

697

Abstract

Purpose

This study aims to investigate specific professional competencies of teachers to implement education for sustainable development (ESD) in the contexts of Vietnam.

Design/methodology/approach

The authors carried out a Delphi study with eight ESD experts in Vietnam to collect their expertise viewpoints regarding teachers’ ESD professional competencies.

Findings

In total, 13 competencies related to three dimensions (content knowledge/cognitive, pedagogical and pedagogical content knowledge, motivation and volition) were highlighted by ESD experts.

Research limitations/implications

The proposed teachers’ competencies were based on the ideas of a small group of experts, and the results need to be tested, refined and confirmed by further work. Besides, in this study, we have not defined the levels of achievement for each competency as well as developed assessment tools.

Practical implications

The specific professional competencies for teachers can be considered as a foundation for developing educational offers focusing on promoting the specific teachers’ professional competencies in basic ESD training.

Originality/value

Studies on educators’ professional competencies for ESD mostly were conducted in western countries. However, competencies do not exist independently; instead, they should be considered in specific contexts of teaching, school, culture and society. This research is among one of the first studies that contextualizes teachers’ competencies in a non-western context.

Details

International Journal of Sustainability in Higher Education, vol. 23 no. 7
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 23 October 2024

Cong Doanh Duong, Thanh Hieu Nguyen, Thi Viet Nga Ngo, Quang Yen Tran, Minh Hoa Nguyen and Thi Thu Phuong Pham

This research applies the stimulus-organism-behavior-consequence framework to explore how blockchain-enabled traceability influences trust in organic food producers and retailers…

133

Abstract

Purpose

This research applies the stimulus-organism-behavior-consequence framework to explore how blockchain-enabled traceability influences trust in organic food producers and retailers, which impacts consumers’ purchase behaviors and subsequent outcomes.

Design/methodology/approach

Using a purposive sample of 5,326 Vietnamese consumers, multiple linear and polynomial regression with response surface analysis were employed to examine the hypotheses.

Findings

Blockchain-enabled traceability significantly enhances trust in both producers and retailers, which congruently and incongruently influences organic food purchase behaviors. This behavior also drives consumers’ word-of-mouth and repurchase intentions. Serial mediation analysis confirms blockchain’s impact through trust and purchase behaviors.

Research limitations/implications

Stakeholders should adopt blockchain to boost transparency and trust, which increases consumer engagement. Policymakers can support this transition through regulations and incentives to enhance food security and sustainability.

Originality/value

This study expands on blockchain research by applying the stimulus-organism-behavior-consequence framework in the organic food supply chain, showing how blockchain-enhanced trust synergistically affects consumers’ purchase behaviors, word-of-mouth and repurchase intentions.

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Article
Publication date: 11 September 2020

Phuong Kim Thi Tran, Vien Ky Nguyen and Vinh Trung Tran

This paper aims to examine the relationships between brand equity, customer satisfaction and cultural distance for a tourism destination. The mediating role of customer…

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Abstract

Purpose

This paper aims to examine the relationships between brand equity, customer satisfaction and cultural distance for a tourism destination. The mediating role of customer satisfaction and the moderating effect of cultural distance in these relationships are assessed.

Design/methodology/approach

The direct–indirect–moderating relationships were assessed by applying covariance-based SEM (CB-SEM), mediating and multi-group analysis. A paper survey was used to collect data from 618 tourists (domestic and international tourists) visiting a destination in Vietnam.

Findings

The findings support direct positive links between the dimensions of brand equity and customer satisfaction, except for the effect of destination brand awareness on destination brand loyalty. This work further demonstrates the mediating effect of customer satisfaction on the indirect relationships between the dimensions of brand equity. Cultural distance was found to moderate the connections between the research concepts.

Research limitations/implications

Future research should explore the model’s relationships based on comparisons in different destinations, to better understand the impact of cultural factors.

Originality/value

This study identifies specific factors to increase branding efficiency by developing and testing the relationship between brand equity and customer satisfaction. Using moderating variables through the lens of cultural distance, it proposes a mediated model. This work contributes to practice by informing destination managers on how to improve brand equity and satisfaction based on the cultural characteristics of international and domestic visitors.

Details

Journal of Product & Brand Management, vol. 30 no. 1
Type: Research Article
ISSN: 1061-0421

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Article
Publication date: 26 January 2024

Thi Ngan Pham, Minh Tu Tran Hoang, Yen Ngan Nguyen Tran and Binh An Nguyen Phan

This study aims to comprehensively assess how digital maturity degree (DMD) impacts sustainable supply chain management (SSCM) performance through the mediating role of SSCM…

646

Abstract

Purpose

This study aims to comprehensively assess how digital maturity degree (DMD) impacts sustainable supply chain management (SSCM) performance through the mediating role of SSCM practices in businesses in Vietnam.

Design/methodology/approach

The hypotheses were performed using partial least square-structural equation modeling (PLS-SEM) with data collected from a survey of over 234 managers having responsibility in the supply chain field in Vietnam. Qualitative data were collected through semistructured interviews with 6 experts to deepen understanding of the relationship between DMD and SSCM.

Findings

The results show the mix-results in the relationship between SSCM practices and SSCM performance dimensions while DMD strongly impacts SSCM practices. Also, this study finds the mediating role of SSCM practices on the relationship between DMD and SSCM performance.

Originality/value

This is the first study to investigate the role of DMD on SSCM practices and SSCM performance, using empirical evidence. Moreover, the authors integrate both qualitative and quantitative for understanding complex SSCM phenomena. The present study also helps businesses improve their SSCM performance by leveraging SSCM practices and developing their digital technologies in the long-term view.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 8
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 8 July 2024

Nhi Yen Nguyen, Hao Gia Tran, Dang Thanh Tra, Nhung Tuyet Le and Hien Thi Thuy Nguyen

This study aims to combine two theories, the Theory of Planned Behaviour (TPB) and the Norm Activation Model (NAM), to investigate the relationship between the awareness of…

111

Abstract

Purpose

This study aims to combine two theories, the Theory of Planned Behaviour (TPB) and the Norm Activation Model (NAM), to investigate the relationship between the awareness of reducing single-use plastic waste's environmental cost and the behaviour to limit the use of single-use plastic products (SUPPs) by FPT university students.

Design/methodology/approach

Quantitative research methodologies were employed on a sample of 506 university students. The survey data was then examined using SPSS, SPSS AMOS and SmartPLS software.

Findings

The overarching conclusion of the study is that awareness of reducing single-use plastic waste's environmental cost has a positive impact on FPT university students' behaviour to reduce their use of single-use plastic products. Another intriguing discovery is how socialisation of responsibility affects pro-environmental behaviour through the interplay between personal norms, subjective norms and behavioural intention.

Originality/value

This study on the relationship between SUPP low-consumption awareness and behaviour and mediating factors is a necessary foundation for future studies related to changing the behaviour of students using SUPPs. That will also be a solid foundation for practical plans to change behaviour using SUPPs through communication campaigns to increase awareness.

Details

International Journal of Sustainability in Higher Education, vol. 26 no. 1
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 23 January 2025

Tuan Duong Vu, Phuong Thao Vu, Thi Hoang Ha Tran and Thu Ha Nguyen

This study aims to evaluate the impact of several factors on the continuance participation intention of service providers in the sharing economy business model, i.e. food delivery…

12

Abstract

Purpose

This study aims to evaluate the impact of several factors on the continuance participation intention of service providers in the sharing economy business model, i.e. food delivery application (FDA) service.

Design/methodology/approach

Based on primary data collected from 282 service providers, this study used partial least squares structural equation modeling (PLS-SEM) to validate measurement scales and the proposed model.

Findings

The SEM analysis revealed that service providers’ intention to continue participating was influenced by perceived social benefit, perceived economic benefit and the corporate image of the service enabler. Notably, the relationship between perceived social benefit and continuance participation intention is moderated by the service enabler’s corporate image. Furthermore, this study identified four antecedents that impact on perceived benefit of service providers, namely, market attractiveness, and marketing capabilities of service enabler, delivery quality and customers’ positive affective response. However, the effect of marketing capabilities of the service enabler on perceived economic benefit was found to be irrelevant.

Originality/value

This study enriches the authors’ understanding of the factors that promote service providers’ intention to continue participating in the sharing economy business model, particularly within the context of FDAs. Based on the findings, the study offers both theoretical and practical implications for service enablers, policymakers and technology providers to enhance stakeholder engagement in the sharing economy business model.

Details

Journal of Asia Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1558-7894

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Article
Publication date: 1 February 2000

Yaw A. Debrah and Ian G. Smith

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on…

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Abstract

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

Details

Management Research News, vol. 23 no. 2/3/4
Type: Research Article
ISSN: 0140-9174

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