Proceedings of the International Conference on Emerging Challenges: Business Transformation and Circular Economy (ICECH 2021)

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56 articles
Proceedings Article

Governance, Audit Committee and Strategic Management Accounting in Listed Companies in Vietnam

Huynh LOI, Le Doan Minh DUC, Nguyen Thanh HUNG
Research purpose: Our research purpose is to explore the relationship of three important components: Corporate Governance, Audit Committee, Strategic Management Accounting. Research motivation: Corporate governance includes a system of institutions, policies, and laws in order to effectively organize,...
Proceedings Article

The Mediating Role of Management Accounting Information and Organizational Culture Between Organizational Learning and Performance

Nguyen Bich LIEN, Pham Tra LAM, Luong Duc THUAN
Research purpose This study focuses on the mediating role of management accounting information (MAI) and organizational culture in the relationship between organizational learning (OL) and organizational performance. Research motivation The relationship between OL and organizational performance has...
Proceedings Article

Anti-Corruption Disclosure and Audit Quality on Earnings Management

Alhamdi ZUHRI, Martdian RATNASARI
This study aims at examining the effects of anti-corruption disclosure and audit quality on earnings management. The Audit quality is proxied by the public accountant firm size and auditor specialization. In the analysis, two controls variable are added, namely return on assets and leverage. The sample...
Proceedings Article

Factors Affecting the Application of the PBB Model: Review on the Theoretical Framework

Vo Van NHI, Mai Thi Hoang MINH, Le Thi Cam HONG
The financial concern of managers at all levels is making decision based on the firm’s budgeting information. Indeed, management accounting is the process of identifying, measuring, analyzing, interpreting and communicating information to managers for the pursuit of an organization’s goals. One of the...
Proceedings Article

Stakeholders’ Views on Integrated Reporting - Case Study in Vietnam

Bui Van DUONG, Tran Thi Thanh THANH
This study aims at exploring the stakeholders’ views on integrated reporting (IR), thereby providing an indication of the readiness of Vietnamese businesses to adopt IR. This survey focuses on Vietnamese businesses involved in preparation of the integrated report and other stakeholders. Its findings...
Proceedings Article

Determinants of Capital Resource Productivity in the Enterprise Sector in Vietnam

Dao Thi Bich THUY
Research purpose: This paper seeks to address the question of potential determinants for capital resource productivity in the enterprise sector in Vietnam. Research motivation: Since 2000, the enterprise sector in Vietnam starts to grow rapidly; however, capital resource productivity is on the declining...
Proceedings Article

Foundations for Digital Transformation: The Case of Vietnam

Tran Minh ANH
Research purpose: The purpose of this paper is to analyze the digitalization environment in Vietnam by investigating the foundations for digital transformation, from which enterprises can foresee the opportunities as well as challenges in the process of digital transformation. Research motivation: The...
Proceedings Article

Digital Transformation at Universities: Global Trends and Vietnam’s Chances

Phung The VINH
Research purpose: The study aims at investigating the meanings and impacts of digital transformation on universities from global perpectives and also looking at how Vietnam’s universities can seize the opportunities and overcome the challenges from digital transformation. Research motivation: Digital...
Proceedings Article

Corporate Culture’s Role on Digital Transformation, Lesson Learnt for Vietnam Businesses

Phan Y LAN
Digital transformation is a concept born in the internet booming era, which is gaining popularity in recent years, describing the application of digital technology to all aspects of businesses. If effective, this activity will completely change the way a business operates, increase cooperation efficiency,...
Proceedings Article

Impact of Agency Costs on Business Performance of Vietnam Listed Food and Beverage Companies

Nguyen Thi Vu KHUYEN
Research purpose: The article studies the impact of agency costs on business performance of companies in the food and beverage industry listed on the Vietnamese stock market to identify the role of agency problem and then make some recommendations to control the problems and improve the enterprises’...
Proceedings Article

Factors for Tax Compliance of Businesses, a Case Study on Small and Medium Enterprises in Quang Ninh Province, Vietnam

Nguyen Thi Mai HUONG, Pham Mai PHUONG
Tax is the main income source of the state budget, which is associated with economic growth, and social stability. On the national scale, tax is considered to have several responsibilities: providing state income, promoting economic growth regulating the people’s income, regulate the macroeconomy, promote...
Proceedings Article

Associations of Board Size, Audit Reputation, and Debt with Financial Restatement: Evidence in Vietnam

Nguyễn Thị Kim OANH, Nguyen Van DINH, Nguyen Cam VAN
Research purpose: The purpose of this study is to look into the contributing factors of the post-audit financial restatement of publicly listed companies in Vietnam. It focuses on the size of the company’s board of directors, the audited firm, and the total debt to total assets ratio, as well as whether...
Proceedings Article

Factors Affecting the Capital Structure of Pharmaceutical - Medical Companies Listed on Vietnam’s Stock Exchanges

Nguyen Thi Ha THANH, Ho Linh TRANG
This paper investigates the determinants of the capital structure of pharmaceutical - medical companies listed on the Hanoi Stock Exchange (HNX) and Ho Chi Minh Stock Exchange (HOSE) over the period of 2016 - 2020 by deploying the capital structure theories combining Modigliani and Miller’s capital structure...
Proceedings Article

Risk Information Disclosure of Vietnam Listed Banks

Ngo Thu GIANG, Dang Anh TUAN
Research purpose: Basel Committee (2004) sets the Basel 2 with three pillars as Pillar 1 (Capital Adequacy Requirements) and Pillar 2 (Supervisory review) in order to improve bank efficiency. More specifically, the Pillar 1 with information disclosure requirement to support bank-related parties in financial...
Proceedings Article

Problematic Issues of Personality Assessment in Selection: an Exploration Study in Vietnam

Nguyen Ngoc QUY, Phung The VINH
Research purpose: This study explores the problematic issues with the use of personality tests in the context of Vietnam. Research motivation: Hundreds of primary research and dozens of meta-analyses have been published since the mid-1980s strongly support the use of personality assessment in staffing...
Proceedings Article

Gamification Elements and Their Potential Influence on Employee Motivation - A Literature Review of Models

Le Trung KIEN, Nguyen Danh NGUYEN
Gamification in reality so far has focused mainly on implementing a reward system through gaming elements such as score, badges, and leader boards. However, there are a lot more elements in game design than just a simple reward system, which need a model to compile them for design purposes. Therefore,...
Proceedings Article

Model of Factors Impact on the CRM Performance

Pham Thi Thanh HONG, Hoang Van DONG
Customer Relationship Management (CRM) plays a crucial role toward a company. These days, CRM is considered the strategic approach to the most profitable customers. However, to master such powerful tool to develop strong customer relationships, and in turn, to maximize the potential benefits, the company...
Proceedings Article

Transformational Leadership and Organizational Performance: the Mediating Role of Results-Oriented Culture in Vietnamese Public Organizations

Thao Hong Phuong CHAU, Truc Dinh LE, Yen Thi TRAN
Purpose: The paper explores the mediating role of results-oriented culture in the relationship between transformational leadership and the performance of results-oriented culture in Vietnamese public service organizations. Research motivation: Although there have been studies referring to aspects of...
Proceedings Article

Digital Library Development: a Case Study of Ta Quang Buu Library of Hanoi University of Science and Technology

Tran Thi Bich NGOC, Duong Manh CUONG, Nguyen Thi NGAN, Mai Thi UYEN
Research purpose: The purpose of the article is to introduce some theoretical issues of digital transformation related to the development of digital libraries and propose measures such as evaluating library users, creating digital collections from endogenous and exogenous sources, upgrading digital...
Proceedings Article

The Application of Queueing Theory in the Parking Lot: a Literature Review

Nguyen Thi MAI, Duong Manh CUONG
Waiting lines or queues are common in life, we often encounter a lot of queueing systems to wait for service regarding both crowd-based and random. Indeed, queing system is ubiquitous from customers queueing to pay at the supermarket, customers coming to make transactions at banks or customers waiting...
Proceedings Article

Digital Transformation in Electrical Equipment Manufacturing Enterprises

Nguyen Thi Thanh DAN, Nguyen Quang CHUONG
The study of digital transformation as the key to the implementation of a digital economy is a matter of utmost concern for businesses around the world. This study systematizes the theoretical basis of digital transformation in manufacturing enterprises, and on that basis, analyzes the current situation...
Proceedings Article

Measuring the Impact of Infrastructure Quality on Firm Performance: a Review of Literature, Metrics, and Evidence

Ha Thi Thu TRANG, Pham Thi Thanh HONG
Research purpose: This paper aims to provide a selective overview of recent studies on measuring the impact of infrastructure quality on firm performance. In particular, the paper identifies relevant definitions and metrics that are widely used for research, reviewing the key findings to date for infrastructure...
Proceedings Article

The Impact of Enterprise Risk Management Implementation on Organization Performance by Moderating Role of Information Technology

Tran Anh HOA, Tran Thi Phuong THANH, Pham Tra LAM, Dau Thi Kim THOA
Research purpose: The main purpose of this paper is to examine the path modelling of Enterprise Risk Management (ERM) implementation, Information Technology (IT) structure and organization performance as well as some primary factors which might influence ERM implementation. Research motivation: In the...
Proceedings Article

Optimization of the Transportation Problem in the Covid Pandemic with Time-Window Vehicle Routing Problem

Nguyen Thi Xuan HOA, Vu Hai ANH, Nguyen Quang ANH, Nguyen Dac Viet HA
Logistics is one of the most important factors in any country and it has become a crucial topic due to the significant effect of Covid 19 on the world economics. Since the beginning of time, logistics is a critical link for products circulation throughout the world. When the Covid 19 pandemic came, logistics...
Proceedings Article

Factors Affecting the Earnings Management: The Case of Listed Firms in Vietnam

Hien Thu BUI, Huong Hoang Nguyen LE
Research purpose: This study identifies factors affecting earnings management in the case of listed firms in Vietnam. Six factors, which include the number of management board members, the duality relationship chairman-director, auditor size, financial performance, firm size and financial leverage,...
Proceedings Article

Applying the Circular Economy Model to Urban Waste Management in Singapore and Experiences for Vietnam

Dinh Phuong HOA, Nguyen Huy KHANH
In order to effectively implement the circular economy model, we need to address the core issue of waste management. This is the step to put the waste back into the cycle instead of disposing in the traditional way. As the world economy is rapidly growing, many aspects may pose as challenges, especially...
Proceedings Article

Towards a Carbon Neutral Economy in Vietnam: Modal Shifting in Transportation Sector

Nguyen Hoang LAN, Nguyen Thi Thu THUY, Nguyen Thi Nhu VAN
Transportation is one of the largest energy users and carbon emitters. The carbon intensity differs between sub-sectors such as road, rail, and water. Therefore, modal shifting will have significant effect on carbon emission of the overall sector. In the study, the effect of modal shifting is considered...
Proceedings Article

A Study on Factors Affecting Learners’ Intention to Persist in E-Learning Courses in Vietnam

Pham Thi LIEN, Pham Huong TRA
E-Learning has become a learning model that attracts a large number of users in the world and also in Vietnam. However, there has been no research in Vietnam on the factors affecting the persistent intention to take an online course. The purposes of the study are: Investigating the predictors that affect...
Proceedings Article

An Investigation of the Determinants of SMEs’ Innovation in Hanoi

Dinh Phuong HOA, Tran Thi Thu HAI
Innovation is considered an important premise to create competitiveness and to achieve long-term growth of the company in the ever-changing business environment. Enterprises are constantly improving their innovation and creativity to survive and develop. The issue of innovation is increasingly attracting...
Proceedings Article

Investment Selection Criteria of Foreign Angel Investors in Startups in Vietnam

Dang Thanh DAT
Angel investors play an important role in providing capital for startups in the seed stage and normally function as strategic partners who provide capacity building, management knowledge and mentorship for startups. Along with the formation of the startup ecosystem in Vietnam from 2016 to present, there...
Proceedings Article

Studies on Startup Success in Southeast Asia: a Bibliometrics Analysis with Scopus Dataset Between 2001-2020

TOAN-Vu Le, BINH-Van Tran
The topic of startup success is receiving more and more attention from scholars, although there are still no comprehensive studies on this topic. This study contributes to this research gap by collecting the studies of scholars from the Southeast Asia (SEA) region from the Scopus dataset from 2001-2020....
Proceedings Article

Adoption Model of Mobile Payment Use in Non-Metro Area

S. Rasyidatushshalihah, A. Hidayati
Until 2020, mobile payments in Indonesia, especially m-wallet, are growing, with the frequency of m-Wallet transactions increasing from 18% before COVID-19 to 25% after COVID-19. Supported by the growth in the number of new digital consumers in Indonesia with an increase of 37%, 56% of the number came...
Proceedings Article

Customer Loyalty in Digital Wallet Industry: the Role of Satisfaction, Effort Expectancy, Performance Expectancy, and Habit

S.Kom. Chyntia Sheila Elok, M.M. Aprihatiningrum Hidayati
Due to the high market competition, customer loyalty becomes one of the biggest challenges in the digital wallet industry today. Therefore, it’s important for business players to understand consumer behavior in using digital wallet, not only limited to the adoption or acceptance phase, but also the post-adoption...
Proceedings Article

Awareness and Attitude of Young People in Hanoi City Toward Environmentally Friendly Products: A Case Study of Bio-Plastic Bags

Trinh Thu THUY, Nguyen Thi Bich NGUYET
The awareness and attitude of consumers towards the use of biodegradable plastic bags are important in minimizing environmental pollution caused by plastic bags usage. Awareness of plastic bags’ harmful effects on the environment helps limit the use of plastic bags and reducing environmental pollution...
Proceedings Article

Consumer Behaviour and Attitude Towards the Role of Businesses’ Corporate Social Responsibility in Circular Economy Development: Casestudy of Domestic Tourism in Vietnam

Nguyen Quynh HOA
Tourism literature worldwide has been studying about its negative impacts on tourist destinations and local communities. Besides its contribution to the economic development, many researchers have warned about some unwanted footprints left from the tourists that would give a significant pressure on the...
Proceedings Article

Empirical Analysis of Factors Affecting the Decision on Purchasing Womenswear in Vietnam

Le Ngoc TRAM, Duong Thi Hoai NHUNG
This study investigates factors affecting buyers’ decision when purchasing womenswear in Vietnam. The research model consists of three independent variables, namely social factors, psychological factors, and marketing promotion. The regression analysis is used to examine the relationship between the...
Proceedings Article

The Study of Factors Affecting the Vietnamese Consumer’s Intention to Write Referrals on Facebook

Thi Thanh Mai NGUYEN, Hoang Minh DOAN, Hong Hoa PHAM
Referrals on social networks, especially on Facebook, have a great impact on consumers, businesses and communities. Many fake referrals are now spreading on Facebook causing many damages. Thus, it is important to identify the internal factors of each individual, especially those related to personal awarenesss...
Proceedings Article

Emotions and Video Sharing Behavior on Facebook of Young Generation

Tien Minh DINH, Thi Hue Linh LE, Ngoc Lan Huong NGUYEN
Research purpose: This paper aims at exploring the influence of emotions on the video-sharing behavior on Facebook of the young generation in a developing country. Research motivation: Video is much more attractive than text on the Facebook platform and the young people are likely to watch and share...
Proceedings Article

Loyalty to Digital Celebrity: Roles of Emotional Engagement, Cosmopolitanism, and Self Esteem

My-Trinh BUI, Huong-Linh LE
Fans and celebrities can communicate with one another in a variety of ways through digital social platforms. Therefore, marketers and digital celebrities have seized this opportunity to advertise products and services to consumers and fans. This study explores how behavioral loyalty predicts fans’ purchase...
Proceedings Article

Selecting Third-Party Reverse Logistics Service Providers: A Case of Consumer Packaged Goods Enterprises in Hanoi

Dao Minh ANH, Nguyen The TRUNG
Research purpose: This paper aims to find out the factors that affect to decisions of choosing 3PLRLs of CPG enterprises. Research motivation: Recently, there has been a boosting interest in reverse logistics resulting from many reasons such as (1) the incredible growth of E-commerce due to Covid-19...
Proceedings Article

Agri-Tech Start-Ups: Using TCOP’s to Enhance Growth in the UK and Vietnam

J. Brown CHRISTOPHER, Nguyen Thuc Huong GIANG, Nguyen Thi Thu THUY
Research purpose: The research aims to understand how agritech startups in UK and Vietnam are using temporal Communities of Practice to tackle the challenges of business model changes to enhance their growth, and what their expectations on the benefits of this Communities of Practice in the short-term...
Proceedings Article

Applying a New Public Management Model to Public Sector Management Accounting in Vietnam

Nguyen Phuoc Bao AN, Le VIET, Pham Quang HUY
The crucial strategies will only work effectively when being combined with information from organizations’ management accounting system. The New Public Management Model is considered to be a modern tool for governance reform in the public sector of any country. This is also an approach to improve transparency...
Proceedings Article

Sustainable Digital Ecosystem Establishment Through Strategizing the Business Model in Public Higher Education Institution

Pham Quang HUY, Vu Kien PHUC
With the present digitalization megatrend (Hoe, 2019), digitalization has transformed business processes (Antonucci et al., 2020) and led to the increasing attention of academic and practitioner world (Caliskan et al., 2020). The current research focuses on providing a coherent picture with respect to...
Proceedings Article

Mediating Effecting of Strategic Management Accounting Application in the Relationship Between Network Collaboration and Performance in Vietnam Tourism Sector

Phan Thi Thuy NGA
The study examines the mediating effects of strategic management accounting (SMA) on the relationship between network collaboration and financial and non-financial performance. The model is advanced and tested by using the data collected from 326 tourism businesses in the central of Vietnam by SmartPLS....
Proceedings Article

Circular Economy Policies of Some Asian Countries and Recommendations for Vietnam

Nguyen Thi Phuong DUNG, Trinh Huy HONG
In recent years, facing the challenges of climate change, resource depletion, and environmental degradation, many countries around the world are gradually transitioning from a linear economy to a circular economy. Currently, circular economy is considered the best way to address the tradeoffs between...
Proceedings Article

Impact of ACFTA on Trade Creation and Trade Diversion of Fruit Industry

Linh T.D. HUYNH, Oanh T.K. HOANG
This article examines the trade creation and diversion effects of ASEAN-China free trade agreements (ACFTA) for fruit industry by estimating the gravity trade model for the period between 2002 and 2016. The paper uses the panel-data with Generalized Least Square (GLS) estimate. The estimated results...
Proceedings Article

Using Economic Factors to Forecast the USD/VND Exchange Rate: Case in Vietnam

Nguyen Van DINH, Bui Tran Huy KHANH, Nguyen Thi Thuy LINH
For a long time, forecasting currency exchange rate has been playing an important role for guiding the progress of the economy. There were many theories and fundamental methods to forecast exchange rate being suggested and used. Each of them has their own advantages and limited points in determining...
Proceedings Article

Building a Geo-Demographic Segmentation Model: the Case of Hanoi City, Vietnam

Le Thu HANG, Bui Nguyen Anh TUAN, Van Duc MANH, Nguyen Quynh CHI, Bui Thien BINH, Tran Ngoc DIEP
Location is one of the most crucial factors determining enterprises’ strategies when entering, exploiting or expanding into a new market or a new area. The study illustrates how to create a detailed analytical model of the market segmentation in all districts of Hanoi using K-means clustering and principal...
Proceedings Article

Competitiveness of Vietnamese Offshore Software Outsourcing Companies in the Japanese Market

Tran Hong HANH
Vietnamese IT sector is a young and promising sector. Software outsourcing makes a critical contribution to the IT sector where domestics firms offer outsourcing services as a major part of their business model. Considering assessment criteria from the Porter’s Diamond Model, the author examines Vietnam’s...
Proceedings Article

Evidence of the Covid-19 Pandemic Impact on Firm Performance and Financial Statement Fraudulence of Firms Listed on Stock Markets in Vietnam

Vu Huu DUC, Hoang Trong HIEP, Le Vu Ngoc THANH
Past studies on the topic were conducted in normal economical contexts, which have not been affected by a disastrous pandemic like the Covid-19, which has been freezing the economy, breaking global supply chains and productions. Under the special circumstance, the operating results of many businesses...
Proceedings Article

A Behavioral Finance Study: Effect of Personal Characteristics on Risk Preferences and Investment Decisions of Vietnamese Investors

Tang Thi Thanh THUY, Vo Thi Nhu NGOC
Vietnam’s financial investing market, especially the stock market, overcame the “Year of Covid-19” spectacularly with an exceptionally strong recovery, record-high liquidity, and the enthusiastic participation of new investors, surpassing all expectations. Now that the markets are expanding fast, individual...
Proceedings Article

The Impacts of Climate Change Risks on Financial Performance: Evidence from Listed Manufacturing Firms in Vietnam

Nguyen Thuc Huong GIANG, Thai Minh HANH, Pham Thu HIEN, Nguyen Trong TRINH, Nguyen Thi Khanh HUYEN, Vu Huyen TRANG
Adverse climatic conditions increase greater systematic risk for companies throughout the global economy. Only a few studies directly examine the consequences of climate-related risk on financial performance of publicly-listed firms across the globe especially in Vietnam. The manufacturing industry is...
Proceedings Article

Corporate Sustainability Reporting Performance in Vietnam and Indonesia in Banking Sector: Social Disclosure and Its Relation to Corporate Governance

Nguyen Thi Kim OANH, Nguyen Van DINH, Tran Thi Minh ANH
Purposes: This study attempts to evaluate corporate sustainability reporting performance of banks in Vietnam and Indonesia based on a framework developed by Global Sustainability Standard Board, namely General Reporting Initiatives G4 and its relation to corporate governance. Research motivation: Prior...
Proceedings Article

Impact of International Transfer Projects in Developing Vocational Education & Training in Vietnam

Nguyen Thi PHUONG, Dornberger UTZ
Vietnam has been attracting a lot of foreign investment in different fields as well as exporting numerous goods to the world. Therefore, in order to equip the labor force with good skills to adapt to the international standards, Vietnamese vocational education and training (VET) has been developing the...
Proceedings Article

Laws on Supporting Digital Transformation of Small and Medium Sized Logistics Enterprises in Vietnam*

Nguyen Van LAM
Digital transformation in logistics enterprises is the process of integrating technology into business activities to optimize time, cost and to improve competitiveness. With the central position of the supply chain in logistics activities, the transformation of digital in logistics activities plays a...
Proceedings Article

Impacts of Covid-19 Pandemic on Purchasing Behaviour of Young Students

Le Thai PHONG, Le Thi Thanh HA, Nguyen Thi HANH
This paper aims to analyze young people’s consumption perception as well as the influences of COVID-19 pandemic on young people’s responsible behavior towards purchasing food. The research design involves a study on a sample of 119 students from Hanoi universities together with a development and validation...