All of the articles in this proceedings volume have been presented at the ICECH 2023 during 3-4 November in Ninh Binh, Vietnam. These articles have been peer reviewed by the members of the Scientific Committee and approved by the Editor-in-Chief, who affirms that this document is a truthful description...

Research purpose: The primary objective of this exploratory research is to comprehensively examine the factors associated with the implementation of big data and the utilization of big data analysis techniques within audit firms situated in Vietnam. This study aims to shed light on the current...

This research was conducted with the aim of testing and analyzing the effect of Corporate Social Responsibility and ESG Disclosure on Tax Avoidance with Financial Performance as a moderating variable. The data sources for this study are 66 annual reports and sustainability reports from banking companies...

Research purpose: The objective of this study is to explore case studies of performing ESG to provide insight into ESG activities and reports at Vietnamese companies. Research motivation: At present, there are few previous studies on actual ESG activities at Vietnamese...

Research purpose: Many scholars have long been arguing that digital divide is defined as the terms to differentiate between those who have access to digital technology and those who have not. That is also the case for the tourism industry in general and the hotel sector in particular. ...

In this study, we utilize data from the World Values Survey to provide empirical evidence for variations in levels of happiness and financial satisfaction according on gender. While it is generally observed that women tend to report higher levels of happiness than men on a global scale, the distribution...

Research purpose: This study aims to identify the impact of financial and non-financial compensation towards decision making steps in internship and to identify the type of compensation that are considered most interesting among interns. Research motivation: Previous...

This study considers the spatial impact of public investment on provinces’ economic growth in Vietnam using a spatial econometric model with province-level data. The context of the Vietnamese economy shows that it has reached a lot of success in the period 2010-2020 with an essential role in public investment....

Inflation is a pressing issue that is commonly affiliated with numbers of social and economic consequences. It is gaining increasingly higher attention, especially at the world scale, after the COVID-19 pandemic. The study aims to analyse the current inflation situation all over the world and re-examine...

Research purpose: The paper investigates and synthesizes the concepts, classifications, and factors that influence trust in social commerce. Research motivation: Although social commerce is growing strongly in many forms around the world, we are still limited in identifying...

The university’s culture acts as an internal force to help the university in breakthrough and sustainable development. Very few researches on the organizational culture of higher education institutions in Vietnam. This research aims to identify the overall picture of the organizational culture of higher...

This study presents a financial analysis of a rooftop solar project for industry and considers other benefits including carbon trading possibilities. It suggests exchanging renewable energy certificates that could both bring additional values to the project and be supporting the energy transition process...

This study aims at employing TAM model to assess the moderating role of employee innovativeness on employee digital transformation readiness. This is a widely recognized yet little-researched topic in the range of digital transformation. This analysis is situated in the context of small and medium-sized...

Purpose As an emerging technological and financial asset, non-fungible tokens (NFT) have yet to be completely understood and, owing to bubble-like behavior along with pandemic effects, literature has mostly focused on pricing mechanisms and spillover effects between cryptocurrency and NFTs....

Research Purpose: With the rapid development of finance and the increase in the world’s population owning smartphones, digital financial literacy has become essential in many countries, including Vietnam. This study investigates the impact of digital financial literacy on the use of Mobile Banking in...

The paper investigates banking networks in Vietnam with a focus on default probability. Distance-to-Default (DD) and Conditional Probability of Default (PD) based on Merton model are used to create visualized banking networks. Some specific circumstances of Vietnamese bank network are used to test the...

Research purpose: In this research study, the credit risk of the Vietnamese commercial banking system is assessed by investigating its underlying determinants. From there, propose solutions to support risk management in Vietnam banking sector. Research motivation: ...

Every area of the global economy faces several environmental problems and their consequences on day-to-day operations. Due to the growing threat of global climate change, the concept of green finance receives increasing attention in recent economic literature. Our research indicates that green securities,...

The world’s financial market has recently suffered from many fluctuations due to currency changes and the crisis, especially after the bank collapsed in the United States, cryptocurrencies have become one of the leading choices made by many investors in the world. It is undoubted that the development...

Research purpose: The paper examines the value relevance of carbon emission disclosure in moderating the effect of firm size, profitability, and liquidity on the firm value. Research motivation: The disclosure of carbon emissions becomes an interesting issue that needs...

The objective of this thesis is to examine the factors that affect customers’ decisions in using banking services in the context of digital transformation in the Vietnamese economy. Customers are the main source of revenue for banks, understanding their perception and behavior when using e-banking in...

Research purpose: This study attempts to use artificial neural networks to predict financial distress measured by EBIT lower than interest expenses for two consecutive years of the listed firms in Vietnam, which has no study conducted before. Research motivation: Although research on financial...

Research purpose: This study attempts to examine the effects of performance expectancy, social influence, and perceived risk on the actual use of investment applications in the context of Vietnam. Research motivation: Fintech and its emerging trends have tremendous effects on trade and investment...

Purpose – The purpose of this study is to examine the association between information disclosure and the impact of systematic risk of the biggest listed non-financial companies in two stock exchanges of Vietnam. Design/methodology/approach – The data was gathered from the annual reports of...

Research purpose: This study aims to examine the impact of capital structure and debt characteristics on the default risk of listed real estate firms in Vietnam stock market. Research motivation: The real estate industry in Vietnam has experienced significant growth and transformation over...

Purpose – The purpose of this study is to build up a comprehensive model for house price forecast in Vietnam Housing market. Design/methodology/approach – The data related to house price; macro economic indicators and housing industry were gathered from www.euromonitor.com which is source...

Research purpose: This study adopted the structural equation modeling approach to address a knowledge gap in the distance and e-learning literature on the relationships between online instructor quality, online student readiness, engagement, and satisfaction in live online learning. ...

In an increasingly interconnected world, internationalization has emerged as a potent force influencing educational paradigms, including VET systems. This study explores how international collaborations, partnerships, and knowledge exchange can catalyze the enhancement of VET programs in Vietnam, aligning...

The booming age of education has removed borders for studying intention and student nowadays possess wider range of selection for university level. Therefore, shaping student’s university choice would become an essential step in recruitment process from the perspective of educational facilities. Generally,...

Research purpose: Firms employ various strategies to maintain competitiveness and thrive in a constantly evolving environment. Organizational agility (OA) is often considered a key factor in achieving this. This research aims to explore the impact of dynamic managerial sensing capabilities...

Research purpose: This paper is to (1) determine how resources such as Co-production and Value-in-Use influence the cocreation process and (2) figure out the values that lecturers and students can achieve for Co-creation activities at Vietnam National University, Hanoi. Research...

Research purpose: This study suggests an investigation into how introducing novelty and innovativeness in AI teaching assistants can positively impact student interaction and engagement. This research topic explores the potential benefits of incorporating novel and innovative features into...

The contemporary era has witnessed a substantial surge in the application of artificial intelligence across diverse domains of research. Notably, the integration of machine learning techniques has garnered considerable attention in the realm of forecasting economic phenomena. Of particular interest in...

Research purpose: This article examines pension reform in Viet Nam, a developing country. Viet Nam pension reform is targeted towards encouraging participation. This study examines the views of citizens – those who are affected by pension reform. The questions addressed in the study is why,...

Research purpose: This paper aims to investigate corporate social responsibility (CSR) activities that are being implemented in four-and-five-star hotels in the Vietnamese “northern economic triangle”. Research motivation: Facing the challenges for sustainable development,...

In this paper, we investigate the task of predicting sales in the fashion companies – a very fascinating sector by utilizing advanced machine learning models incorporated with rich features. This can help businesses predict the sales by using data from past transactions and other factors. To this end,...

User experiences result from immersive cultural events in augmented reality (AR) simulated environments. Studies of AR technology that can transform consumer perception and attitudes offer more insights into predicting socio-economic behaviors and performance. The purpose of this paper is to utilize...

Research purpose: The main purpose of the research is to examine the key variables, namely the green marketing mix and brand equity which influence consumer’s purchase intention under the green cosmetics industry in Vietnam. Moreover, the research also evaluated and measured the impact of...

Electronic payments offer secure and convenient fund access, reducing cash and check reliance for merchants and attracting wider customer bases. Non-cash transactions surge, outpacing cash. An electronic money chip securely stores values on a chip or server. This research examines factors driving electronic...

Research purpose: This study aims to examine the influence of sport enjoyment and desire to excel on sport enduring involvement. Consequently, individuals develop sport commitment to continue participating in sports and have the intention to purchase sport products. Research motivation: ...

Research purpose: The main objective of the paper is to identify the key variables that influence Vietnamese consumers’ purchasing intention within e-commerce platforms. Research motivation: Despite a substantial body of research focusing on online consumer behaviour...

Research purpose: The research aims to explore the motivations that drive couchsurfing members to continue hosting travelers. The objective of the study is to answer the following research question: What are the motivations of a host (provider) accepting hosting tourists (or travelers)? ...

Research purpose: The purpose of research is to examine the research trend on the topic of digital collaboration in supply chains. This study focuses on solving problems related to the topic: overall volume, growth pattern, geographical distribution, the most important source (journals or...

The garment industry holds a paramount position within the Vietnamese economy. However, global industries, due to the aftermath of economic recessions and the impacts of epidemics, have faced imperatives to curtail expenses and optimize operational processes to bolster competitiveness. In this context,...