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