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This study aims to explore past research trends and identify key future directions at the intersection of artificial intelligence and legal education. The study’s data were gathered from the Scopus database, comprising 68 selected documents spanning from 1999 to 2024. The research methodology involves the use of VOSviewer software for bibliometric analysis. The results reveal that research on artificial intelligence and legal education, while still limited, has been undertaken in various countries, focusing on five primary research directions, including: (1) Improving technical education systems in colleges and universities through educational technology and modern legal learning systems; (2) Application of artificial intelligence and algorithms in the legal field; (3) Applying computational theory and e-learning technology in legal education; (4) Legal education and legal knowledge; (5) Digital transformation in the field of legal training. Based on the research results, five future research directions on this topic are also proposed, including: (1) Application of artificial intelligence in analyzing and predicting legal trends; (2) Artificial intelligence in personalizing the legal learning experience; (3) Artificial intelligence and legal professional ethics; (4) Development of artificial intelligence tools supporting legal teaching and research; and (5) Integration of artificial intelligence into online learning systems for legal education.

Countries around the world are taking further steps toward transparency and corporate sustainability. Environmental, social, and governance (ESG) reporting will be required for all firms listed on European exchanges as of 2026 according to the Corporate Sustainability Reporting Directive. Meanwhile, the companies’ rate in Vietnam reporting and disclosing ESG information is still limited. There is an empirical gap between the theory and practices of ESG reporting in Vietnam. Therefore, this study aims to investigate the determinants affecting the readiness for ESG reporting in Vietnamese enterprises. Survey questionnaires and quantitative analysis are employed based on the structural models using SmartPLS4 software to analyze the sample of 169 manufacturing, commercial, and service enterprises in Vietnam. The findings show that accountant qualifications, management processes, women on management boards, and information technology systems positively affect Vietnamese firms’ readiness to report ESG. The relationship between business executives’ ESG awareness, public media pressure, governmental guidelines, and the readiness for ESG reporting is not statistically supported. Based on the research results, Vietnamese enterprises should increase women’s participation on management boards, facilitate professional development and training for accountants, invest in information technology systems, and improve management processes to enhance the adoption of ESG reporting in Vietnam.

This study aims to investigate factors effect on decision to participate the Bancassurance of individual customers in the South of Vietnam. Binary Logistic regression model was explored to investigate the factors affect on the decision to participate in life insurance through Bancassurance channel. The data was collected by interview survey of 62 individual customers who have participated and not participated the life insurance through Bancassurance. Found results indicated that the customer’s income and the professional of insurance companies’ advisors have positive significantly effects on the decision to participate in life insurance products via Bancassurance channel of personal customers in Can Tho city, Vietnam. Based on the results, the diversification of payment policies for customers with different groups of income level should be considered to enhance the enhance the decision to participate Bancassurance. The trust, creditability and transparency of information sharing by insurance companies’ advisors should be ensured to improve the confidences of customers on the advisor consultants.

This research examines the determinants of banks’ profit by employing the GLS, GMM and SEM regression method for 574 observations obtaining from 35 banks functioning in Vietnam between 2005 and 2022. Our evidence indicates that non-performing loans, deposit, loan, capital, operating cost, provisions, bank size, Covid-19 pandemic, inflation, economic growth, deposit rate, credit risk, exchange rate and ownership are key factors affecting bank profitability. Our findings show that the global crises are negatively associated with ROA and NIM while they are negatively related to ROE. The COVID-19 has a stronger effect than the financial crisis. Both crises play a moderating role in bank profitability. This research expands the existing literature by analyzing the impact of crises and the moderating effects, crisis comparison, and ownership effect which have not been done so far, to our best knowledge. This research also extends the literature by offering additional understandings about the determinants of bank profitability in emerging economies. Different from the previous studies, our dataset including foreign banks helps us analyze all banks. The investigation of factors affecting profitability also assists banks in regulating and supporting prudential supervisions carefully.

This study aims to explore the research landscape and identify the main research directions related to the topic of trade remedies. The research data were collected by accessing the Scopus database with 289 documents and the WoS database with 75 documents published from 1950 to 2023. After processing the data overlap, 290 documents were used as the final sample for the study. The study employed descriptive statistical analysis; bibliometric analysis was conducted using the VOSviewer 1.6.20 software. The results indicate that publications on the topic of trade remedies have been relatively scarce, but diverse research has been conducted in various countries worldwide. The period from 2007 to 2023 has seen significant development in the quantity of both articles and citations related to the topic. Additionally, the study reveals three main research directions related to the development of different aspects of trade remedies. These include research on specific measures of trade remedies (anti-dumping, countervailing measures, safeguard measures, and reactive and preventive trade defense measures), research on the use of tariffs as a tool for implementing trade remedies in the field of renewable energy, and research on resolving international trade disputes in the agricultural sector. AcknowledgmentThis collaborative research involves scholars from the University of Law – Hue University and Duy Tan University. The authors extend their gratitude to both institutions for their support and assistance in facilitating the publication of this research.

Vietnam’s tourism business has been dramatically affected by the Covid‑19 outbreak, leading to a considerable decrease in the number of tourists visiting the country. Tourism is vital in creating national income, attracting investment, encouraging exports, and stimulating growth in linked economic sectors. Therefore, this study examines the primary determinants that affect the competitiveness of tourist firms and their influence on business efficiency. The study utilizes qualitative and quantitative approaches, drawing on data collected from a sample of 870 corporate managers in five big cities in Vietnam. Quantitative analysis includes descriptive statistics and structural equation model performed using SPSS 20.0 and Amos. The key findings identified six crucial factors that determine the competitiveness and efficiency of tourism enterprises: (1) Quality of products and services, (2) Marketing capacity 4.0, (3) Organizational and management capacity, (4) Brand promotion, (5) Human resource quality, and (6) Social responsibility. These factors significantly impact the enterprises’ competitiveness and efficiency, with a significance level 0.01. These findings emphasize the significance of strategic policy actions to enhance these elements to promote post‑pandemic recovery and long‑term competitiveness in Vietnam’s tourism sector. The result provides valuable insights to policymakers and tourist stakeholders, facilitating evidence‑based policy development to improve competitiveness and business efficiency in Vietnam’s tourism industry after the Covid‑19 pandemic.

The prolonged period of the COVID-19 epidemic has dramatically impacted the lives of every individual globally, giving rise to social risks and affecting all aspects of operations, including banking activities. Because direct transactions cannot be made, customers must go through the Internet to make their transactions. The Internet creates many channels for consumers to participate in transactions, interact with banks, and conveniently use financial services. This leads to consumers’ habits shifting from offline to online and non-cash payments. This shifting trend pushes banks to change to meet customer needs and the widespread deployment of mobile banking, online banking, and digital banking to satisfy requirements and increase customer experience while competing with financial technology companies. Thus, the article’s goal is to explore critical factors affecting digital banking development, and from that, the author gave policy recommendations for developing digital banking in Vietnam. Based on the article’s goal, the researchers utilized a combination of qualitative and quantitative methodologies with a sample size of 350 managers related to 10 commercial banks in Hanoi and Ho Chi Minh City using SPSS 20.0 and Amos to process the data survey. The study’s contributions help policymakers and banking managers apply research results to develop six policy recommendations for digital banking, an inevitable trend of commercial banks today. The research results also analyzed the significant advantages, difficulties, and challenges. The research paper has presented some advantages, pointed out some problems and difficulties that Vietnamese commercial banks face, and proposed policy recommendations for digital banking and sustainable development.

This study assesses how various aspects of loan service quality in Vietnamese commercial banks impact the satisfaction levels of small and medium enterprises (SMEs) and their relationship with customer loyalty to these banks. Implementing both qualitative methods (such as group discussions, expert interviews, and customer surveys) and quantitative methods (including partial least squares structural equation modeling (PLS-SEM)), the authors identified and analyzed five dimensions of loan service quality—tangibility, reliability, assurance, responsiveness, and empathy—that positively influence SME satisfaction within these banks. Additionally, this study explores the connection between SME satisfaction and loyalty, recognizing it as a crucial factor for improving operational efficiency and gaining a competitive advantage in facilitating banking transactions.

AbstractDuring the past pandemic, digital business activities have developed enormously, and many businesses have undergone a significant transformation to participate in the digital revolution. However, for the digital transformation to take place successfully, Industry 4.0 comes from breakthroughs in many fields, including the digital wave of the manufacturing sector. Many countries have paid attention to and concretized priorities for developing a digital economy. Vietnam also faces challenges that the digital trend brings, including the risk of competition for small and medium enterprises, especially high-quality human resources in today’s businesses. This article analyzed the current situation and applied descriptive statistics to summarize and apply the structural equation model (SEM) from a set of data, a research sample in numbers, and visual charts that surveyed 850 enterprise managers. Human resource management is a multifaceted process that has wide-ranging effects. Presently, several variables are influencing the field of human resource management. These elements often undergo changes and can be categorized into fundamental influencing factors: The attributes of the external factors, including the economy, people, legislation, culture, rivals, science, and technology. The internal environment encompasses several variables: the working environment, labor recruitment and selection, training and development, remuneration, bonuses, and welfare. The article’s goal is to explore factors that influence human resource management. Based on the results, the article’s contributions had several policy recommendations for developing human resources at small and medium enterprises for Vietnam’s post-Covid-19 pandemic. The application of the research is to strengthen and build a cultural working environment and create conditions and opportunities for human resources to develop; business leaders must be exemplary in words and deeds. Human resource development strategies must be implemented in an environment of fairness, discipline, ethics, and respect for the law as standards; create a cultural environment, leading the development of human resources.

AbstractThis study aims to examine the impact of access to credit on labour productivity of Vietnamese firms. We use panel data from the Small and Medium Sized Manufacturing Enterprises Survey in Vietnam between 2007 and 2015 to conduct an analysis of how access to credit affects firm-level productivity. By applying two-stage least-squares regression method, we find that access to credit is statistically associated with a set of characteristics of firms, owner, and business environment. We also find that credit access has a significantly positive impact on firm’s labour productivity. Accordingly, better credit access leads to an improvement in labour productivity. Policy implications are discussed.

AbstractOnline retailing has been growing significantly. However, electronic retailers have still encountered some issues related to consumer psychology and potential risks besides the widely acknowledged advantages of the online channels. This current study extends the PPM (Push-Pull-Mooring) framework by adding customer psychological variables to explain the consumers’ switching intention to online channels. In detail, Push refers to limitations of traditional channel at physical stores, Pull and Mooring present pros and cons of online channel. The relationship of consumer psychology, including Perceived Risk, Attitude towards switching and Habit of buying goods at physical stores were integrated to adapt to the characteristics of buying consumer electronics goods. Conducting a survey of 1104 customers grouped in 3 big cities: Hanoi, Ho Chi Minh City, and Da Nang, the research results show that: consumer skepticism originating from Perceived Risk negatively influences Attitude towards switching (−0.192); Attitude towards Switching channels has the strongest influence (0.374) on Switching intention, while buying Habits at traditional stores lessens the Switching intention (−0.136). This is the new contribution to existing literature regarding switching from traditional channels to online channels for goods requiring consumer experiences.

AbstractThe Chief Executive Officer (CEO) is pivotal in firm governance and is tasked with policy implementation and maximizing shareholder benefit. However, predicting CEO behaviour remains challenging, especially when considering CEO power (CEOP). Hence, this study explores the link between CEOP and firm risk-taking (FRT) in selected firms on the stock market in Vietnam from 2010 to 2020. Utilizing the Entropy weight methodology, a CEOP index combines structural, ownership, and expert power indicators. The SYS-GMM approach mitigates potential endogeneity issues, revealing a positive correlation between CEOP and FRT. Interestingly, CEO risk aversion increases in state-owned firms’ participants, suggesting heightened supervision. Moreover, each characteristic of the CEOP index uniquely influences FRT. The findings offer theoretical and practical insights for enhancing governance and supervision mechanisms to optimize stakeholder benefits.

AbstractThe main aim of this research is to examine the extent to which specific personal values are used for explaining employee engagement at work. Data was collected by survey questionnaires from 255 respondents working for firms located in Ho Chi Minh City during the covid-19 panamic and processed by Smart PLS. The findings indicate that self-enhancemen higher-order value (Power – Stimulation), openness to change higher-order value (Hedonism – Self-direction – Achievement), and conformity basic personal vaule impact on employee engagement significantly at the 5% and 1% level, respectively. The research findings inferred that employee engagement is influenced by the basic personal values (Conformity) or the convergence of personal values such as Power and Stimulation values, and Hedonism, Self-direction, and Achievement values. Therefore, engaged employees can be detected based on identifying their personal values. These personal values explain 37.7% of the variance of employee engagement at work in the Vietnam context.

AbstractThe research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return on equity, sales growth, return on assets, capital intensity, investment opportunity, financial distress, financial leverage, global diversification and uncertainty environment. In this study, accounting conservatism is equal to non-operating accruals. The authors used balanced data collected from 379 listed companies in Vietnam stock market in a 5-year period from 2017 to 2021. The authors compared 3 models including Pooled OLS, FEM and REM to choose the most appropriate one. The test results show that FEM is the most appropriate, but this model has the phenomenon of heteroscedasticity, so the authors used FGLS to test the hypotheses. The research results show that among the independent variables included in the model, there are five variables impacting on the accounting conservatism with statistical significance of 5%. The independent variable which is investment opportunity set has a positive impact on the accounting conservatism. In contrast, the independent variables including growth opportunities, return on assets, financial leverage, and uncertainty environment have a negative impact on the accounting conservatism. Besides, the other five variables of return on equity, sales growth, capital intensity, financial distress, global diversification have no impact on the accounting conservatism in terms of statistical significance.

Purpose – This paper investigates the mediating role of green brand loyalty between green brand image and word-of-mouth (WoM) and the moderating role of green promotion and brand social responsibility among Vietnamese youth. Research methodology – Using an online questionnaire from 1st October 2022 to 31st December 2022, 740 valid responses were collected. Findings – The study reveals that green brand loyalty mediates the relationship between brand trust and WoM. Additionally, green promotion significantly moderates the relationship between brand trust and green brand loyalty. The study concludes that green promotion is vital in influencing consumers’ trust in the brand, subsequently increasing their loyalty. Research limitations – This study has not categorized the groups of environmentally friendly products used by young Vietnamese to see if there is a difference. Practical implications – These results provide significant implications for brand managers to enhance the effectiveness of WoM. Originality/Value – Green promotion is an effective strategy for brands to regain consumers’ loyalty and maintain a close relationship between consumers and green brands. Additionally, green brand loyalty emphasizes the significance of green promotion for developing green companies and can serve as a conduit between customers and brands.

Abstract Banks are the engine of the economy. Therefore, bank performance has a direct impact on the development and security of the entire economy. The main source of income for commercial banks comes from lending and capital mobilization activity. Competition in the banking industry is increasingly fierce, not only among domestic banks but also with foreign banks. Thus, banks are trying to diversify their income sources, especially from non-interest activity. Most previous studies study the relationship between the bank's income diversification and the increase in the proportion of income from non-interest products and services. However, the relationship between income diversification and bank scale has not been studied as much. This paper examines the relationship between income diversification and commercial bank size in Vietnam. The study applies a panel data regression model with a sample of 23 commercial banks in Vietnam in the period 2012–2020, using the generalized least squares method to overcome variable variance and autocorrelation in the research model. Our results show that bank size has a positive impact on the degree of income diversification. At the same time, size has a larger impact on income diversification at large banks than small banks. Therefore, smaller banks need to concentrate on developing modern technology systems as well as improving the quality of personnel and operating experience rather than investing in new products and services. Further research may expand to include commercial banks of countries or regions in order to get a deeper look at the impact of size and some economic factors on income diversification.

Trade defense measures are tools that governments use to balance protecting domestic industries and ensuring that trade remains fair and open. Yet, their use requires careful consideration of their potential impacts on trade relations and the broader economy. Thus, this study aims to examine the impact of trade defense measures on the intentions of import-export businesses in Vietnam with the mediating effect of managers’ risk perceptions and management attitudes in the Vietnamese market. Data were collected from 793 managers representing import-export businesses through the Vietnam Customs Department. Using the PLS-SEM model, the study finds that trade defense measures, such as anti-dumping, anti-subsidy, and safeguard measures stipulated by foreign trade laws, influence the intention of businesses to implement them. This influence is mediated by risk perception and management attitude. Contrary to expectations, the content of trade defense measures has a reverse effect on businesses’ risk perception. This suggests that, from the perspective of import-export businesses, the perception of risk is not significantly affected by these measures in their transactions. This risk perception also has a reverse impact on the attitude of business managers. Furthermore, the study shows that the content of trade defense measures has an opposing effect on the risk perception of businesses. In other words, trade defense measures in business transactions do not significantly influence risk perception. These findings have important implications for policy development to enhance Vietnam’s foreign trade management system and valuable management suggestions for import-export business managers in the future. AcknowledgmentThe authors would like to thank the Editor-in-Chief and a reviewer for their helpful comments that, in our view, have helped significantly improve the quality of the manuscript.

This paper investigates the factors influencing work engagement among local Vietnamese staff in multinational corporations by focusing on the impacts of work motivation and work-life balance on work engagement. It explores the role of salary, bonuses, financial rewards, and career promotion in shaping employees’ motivation. A structured questionnaire was administered to 279 respondents working at Samsung Electronics Vietnam Co., Ltd. The collected data were analyzed using the partial least squares structural equation modeling (PLS-SEM) techniques and SmartPLS software. The findings reveal that career promotion opportunities significantly influence work motivation, surpassing salary, bonuses, and financial rewards. Work motivation and work-life balance positively affect work engagement, with work motivation exhibiting a more substantial impact. The study emphasizes the importance of clear career paths and growth opportunities in enhancing employee work motivation and engagement. It also underscores the need for organizations to create a supportive work environment, offer competitive compensation packages, and implement recognition programs. These findings have practical implications for multinational corporations operating in Vietnam, highlighting the significance of prioritizing employee career progression, promoting work-life balance, and fostering a motivating work environment.

After the global impact of the COVID-19 pandemic, the tourism industry encounters opportunities and challenges worldwide, including limited tourism resources, while considering intellectual property aspects such as place names, natural resources, traditional knowledge, and regional cultural heritage. This topic research is limited in Vietnam, especially quantitative one. Thus, this study aims to determine the impact of local intellectual assets (LIAs) on tourism development through the mediation of protection and exploitation activities of local intellectual assets. The data for the study were collected through interviews with 296 individual business households in Central Vietnam. The study utilized the SPSS and AMOS 25 software as research tools, and the Structural Equation Modeling (SEM) was applied to test the hypotheses. The research results indicate that local intellectual assets, consisting of reputation, specialties, traditional knowledge, and folk culture, directly and statistically significantly affect the residents’ perception and the local government’s support. Furthermore, through these two factors, local intellectual assets indirectly and statistically significantly affect protecting and exploiting local intellectual assets and the development of tourism activities. The study’s findings also provide a basis for local authorities and businesses to propose policy implications and management strategies that pay more attention to the issue of local intellectual assets and the protection and exploitation of local intellectual assets to serve tourism development.

This paper aims to estimate the effect of liquidity on the profitability of firms listed on the Ho Chi Minh City Stock Exchange (HSX) in Vietnam during the COVID-19 outbreak. Using a quantitative research method (the feasible generalized least squares method - FGLS), six factors affecting the firms' performance from 2012 to 2021 are identified: COVID-19, the liquidity ratio, firm age, firm size, tangible assets, and gross domestic product growth. This paper has especially highlighted liquidity's negative and significant effect on firms' performance during the pandemic. Therefore, the study findings indicate that manufacturing firms with high liquidity during COVID-19 lose the opportunity to increase revenue due to funds tied to working capital that cannot be used to support the company's operations under the trade-off theory. Besides, high liquidity also increases the company's opportunity cost, which decreases company profitability. However, the study was conducted in a country with government intervention, political stability, and peace, unlike a country in a period of war and economic difficulties, such as Ukraine. Therefore, the article used a cross-country database for more generalizable results.

The COVID-19 outbreak has altered consumer purchasing patterns and behavior worldwide. Online shopping services have grown rapidly in Vietnam in recent years, owing to the coronavirus's highly contagious nature and the convenience of online buying and delivery. For that reason, the authors carried out a study to determine online shopping intention, which aims to discover which factors affect intentions. Then, managerial implications are proposed to help businesses develop appropriate business strategies in the new, post-COVID period. The data was collected from 700 consumers buying online products. Five critical factors affecting online shopping intention were identified: perceived usefulness, ease of use, confidence, safety level, and customer service. The research paper applied structural equation modeling to study individual customers' intentions to purchase online shopping products by adding the customer service element to the research model and using a customer-oriented approach to find out users’ intentions to purchase products on online platforms.

The projections of UN indicate that by the year 2030, natural resource demand will become threefold as of today. This for sure surpasses existing capacity due to which many countries are facing depletion issue or might face depletion issue in coming years. Realizing this challenge, economies all over the globe are shifting towards circular economy development in order to address the environmental sustainability issue. In Vietnam, economic activities are normally based on the principle of linear economy. However, this traditional approach not only creates shortage of natural resources but also becomes the reason of environmental destruction. Thus, the study is an attempt to find out the harmonious relationship of economic and non-economic determinants with circular economy in the presence of sustainable supply chain management as a moderator. By employing structural equation modelling, findings indicate that circular economy is the right direction as it ensures job security and bring quality education and political stability. Results also confirm that sustainable supply chain management increases the strength of positive relationship of said variables. In the light of the evidences, the paper proposes few suggestions and implications to promote the development of circular economy so that economic growth and environmental quality can be achieved at the same time.

This paper investigates herd behavior in the Vietnam stock market under the impacts of the COVID-19 pandemic. Using Chang et al.’s (2000) method on two sets of daily and weekly trading data ranging from January 2018 to December 2021, we provide evidence about the presence of herd behavior during the global health crisis but not in the period prior to the outbreak of COVID-19. In addition, the regression analysis of a modified model implies that the tendency of herding among investors in the Vietnam stock market became more prevalent as the pandemic became more severe and the government measures to mitigate the pandemic turned out to be more stringent. These findings suggest that Vietnamese regulators may help to stop or mitigate the impact of any potential stock market crashes and that new investors need to acquire more knowledge about the market and skills for investing.

AbstractThe growing importance of a sustainable university transition model is evident in developing countries, where the challenge lies in balancing economic growth, social well-being, and environmental protection. This is further complicated by the need to address global issues locally, known as glocal perspectives, and reconcile short-term versus long-term thinking. Sustainable universities (SU) go beyond traditional roles by incorporating sustainability into daily operations. However, universities in emerging markets differ significantly from mature institutions in developed countries, facing limited autonomy and unique social and prioritization factors. Therefore, it is essential to consider the differences between universities in various stages when developing a sustainable university strategy. A narrative literature review methodology was utilized, involving literature search and screening, data extraction, and analysis to provide insights into several relevant models for approaching and implementing SU in emerging markets. The proposed model accentuates the “Sustainability on Campus” concept, a nexus between Education, Research, and Connecting communities with a shared interest in sustainability. It extends the university campus’s role beyond a test bed and strives to inculcate sustainable practices within every facet of the institution, encompassing global, national, regional, organizational, and individual levels. Moreover, this approach seeks to contribute significantly to the national economy as part of the institution’s third mission.

AbstractCorporate social responsibility (CSR) towards sustainable development has been identified as a marketing philosophy that businesses in developed countries should pursue in the post-Covid-19 era as these practices deal with urgent global social and environmental challenges. Such efforts contributing to sustainable development will enhance corporate image and reinforce strong bonds with customers. In developing countries like Vietnam, how CSR affects consumer behaviour and the mechanism regulating the relationship between CSR and consumer behavior are the research gaps that have not been widely investigated. This study explores the relationship between CSR and customer loyalty, with the emphasis on the mediating role of corporate image. Focusing on the Vietnamese aviation industry, the author surveyed 514 passengers and analyzed them using structural equation modeling. Our findings show that CSR has a positive impact on corporate image and customer loyalty. In addition, CSR also affects customer loyalty through enhancing corporate image. Research results have provided research implications and management implications for the future.

AbstractThe purpose of this study is to explore the role of perceived price and delivery quality in influencing the repeat purchase intention through perceived value and consumer satisfaction. A total of 791 survey questionnaires were collected by the convenience sampling method from consumers who have previously purchased from the same online store. This study uses partial least squares to analyze data through SmartPLS 3.0 software. The data analysis procedure consists of assessing the reliability and validity of the measurement model and the evaluation of the structural model. The research results show that delivery quality and perceived price affect the perceived value and do not affect satisfaction. In contrast, perceived value directly affects repeat purchase intention and indirectly through satisfaction. Online stores should pay attention to order processing time, packaging time and cooperate with shipping companies to improve delivery quality. In addition, online stores should also have appropriate pricing policies to help increase perceived value and form repeat purchase intentions.

This study determines and measures the factors affecting the perception and applicability of fair value accounting by related personnel in enterprises, including business owners, managers, accountants, and internal auditors. At the same time, it analyzes the relationship between applied perception and the applicability of fair value accounting. 808 respondents, working in 350 construction enterprises in Vietnam, participated in the survey. This study combines qualitative and quantitative methods using SPSS and AMOS 20 with different techniques and structural equation modeling. The study results show that the applied perception significantly affects the applicability of fair value accounting at construction enterprises in Vietnam. Besides, eight different factors influence the applied perception of fair value accounting. Notably, six factors positively influenced the applied perception, including usefulness, reliability, cost-benefit relationship, size of the enterprise, qualification of accountants, and independent auditors. In contrast, two factors, legal matters and tax pressure, negatively affected the applied perception. This study suggests that managers of Vietnam’s construction enterprises develop solutions to improve the applied perception and applicability of fair value accounting, thereby perfecting the system accounting and improving business performance. AcknowledgmentThis study is conducted within the framework of the doctoral project subject to Decision No. 1407/QD-ĐHDT dated May 22, 2020, Duy Tan University, Vietnam. The authors would like to acknowledge the reviewers and the editor-in-chief for their assistance.

Purpose: This study empirically investigates effect of information technology (IT) link on supply chain performance through information sharing, supplier development, and knowledge absorption from customers. Methodology/Approach: The data sample including 135 Vietnamese manufacturing plants was collected through a paper-based questionnaire survey. Statistical techniques such as correlation and regression analysis are applied for hypotheses testing. Findings: It was shown that supply chain performs better when focal firms invest in supplier development and knowledge absorption. Those activities are strengthened by developing IT link and information sharing with suppliers and by customers. Research Limitation/Implication: Sample size is relatively small due to limited time and resources; subjective measurement of constructs are limitations that can be addressed in future research. Originality/Value of paper: This paper fills the gap in literature related with application of supply chain information in developing countries. It indicated that IT links should be regarded as the platform for information sharing among supply chain partners which lead to higher supply chain performance.

Most economies in the world have been isolated from the global by regulations in the prevention of covid 19, and the international trading activities are greatly affected that then affects financial services activities in major financial centers around the world. The situation of London IFC is quite different from others because of the covid 19 pandemics and the negotiation process of Brexit, which makes London IFC in a period of double uncertainty. This paper set out to investigate some effects of double scenarios of the Covid-19 pandemic and Brexit on the London IFC. The research will highlight some variations in payment activities, employment, the trading value in the financial and insurance sectors, foreign market activities, and fintech sectors in London.

Audit fees and audit quality have received the attention of stakeholders, clients, audit firms, and third parties. Each subject has its own opinion on determining influencing factors and their relationship. This study aims to investigate the determining factors of audit fees and audit quality in Vietnam. Using random data collection, a questionnaire was created on Google forms and sent to auditors from the 4th quarter of 2020 to the end of the 1st quarter of 2021. 267 valid auditors’ responses in 28 audit firms were used for data analysis. Exploratory factor analysis (EFA) was used to determine relationships between observed variables and factors. The measurement model and recommended hypotheses were confirmed by structural equation modeling (SEM) using SPSS 26 and AMOS 26. The study results show that contract types and audit complexity, audit firms’ reputation, size, and risk significantly impact audit fees and audit quality. In addition, the specialization of the audit firms does not have a positive effect on audit quality but on audit fees. The audit tenure has no statistical impact on audit fees and audit quality. Notably, audit fees statistically affected audit quality. Several implications can be applied, such as increasing the firm size, performing the procedures in response to audit risk, separating audit contract types, and determining the complexity of audit projects and specialties.

The relationship between economic integration and income inequality is extremely contentious due to its complicated impact across key channels of globalization. This paper analyses the distributional effects of globalization through [...]

By using the combination of several regression techniques on panel data, this study explores the influence of human capital, institutional quality, and the Fourth Industrial Revolution on unemployment rates in 46 Asian countries during the period from 2007 to 2020. According to the generalized method of moments (GMM), there are a total of 9 factors affecting the unemployment rate in the researched model, including high-tech exports, inflation, population, gross domestic product, government spending, foreign debt, foreign direct investment, human capital, and institutions. This result confirmed that high-tech development increases unemployment in Asia; however, the nexus between human capital and institutional situation with the unemployment rate is different based on the particular fields. Moreover, some policy implications also have been suggested to reduce unemployment in Asian countries in the context of the Fourth Industrial Revolution.

During the last three years, the Covid-19 pandemic has made landmark changes in all aspects of the society and higher education is no exception. The current study examines the interrelationships between university support, student experience, and university brand image. The study used partial least square–structural equation modeling (PLS-SEM) and Smart PLS 3.3.7 to conduct the analysis. Research data were collected by structured questionnaire with 300 students from various studying majors of 12 prominent universities across the nation. The findings firstly suggest that university support has a positive and significant impact on students’ perceived support and overall student experience. Second, the student experience has a noticeable impact on the university image. In addition, the current paper also emphasizes the significant role of student experience in mediating the relationship between university brand image and student perceived support. Practically, universities have been suggested to provide more support for students, including both policies and activities, to improve student perceptions of support and experience. An outstanding student experience is critical to develop and enhance the university brand image. As a result, the findings aid higher education institutions in enhancing their competitiveness in today’s dynamic educational environment.

Financial leasing companies in Vietnam have been established for more than 20 years. However, little is known about the determinant factors of the brand image of these companies. This study aims to measure the associated factors of the brand image of financial leasing companies in Vietnam by employing a cross-sectional study from March to June 2021. An online survey using Google Forms has been sent via email to 350 people, including directors, deputy directors, relevant heads of departments, and employees of financial leasing companies in Vietnam. A total of 298 participants agreed to participate in the survey (the response rate is 85.1%). The Cronbach’s alpha of every factor is higher than 0.8 (ranges from 0.824 to 0.949). Confirmatory Factor Analysis (CFA) results show that the values of Composite Reliability are all higher than 0.7 and ones of Average Variance Extracted are all higher than 0.5, which assure the reliability and validity of the scale. Structural Equation Model (SEM) has been applied, and model fit indexes have been calculated to test the research hypotheses. The findings show that cooperate social responsibility positively affects the brand image of financial leasing companies in Vietnam. Moreover, the result confirms the mediating role of enterprise strategy and operational efficiency for companies’ competitiveness and brand image. These results indicate that managers at finance leasing companies and stakeholders should have suitable policies to increase competitiveness and corporate social responsibility for the sustainable development of financial leasing companies in Vietnam. AcknowledgmentThis paper is a collaboration between the School of Business and Economics and the Institute of Theoretical and Applied Research of Duy Tan University. The authors thank the leaders of the two institutions for helping to make the research cooperation successful.

This study investigated the determinants of online shopping continuance intention of Generation Y and Z during the new normal. A conceptual framework, which was an extension of the Technology Acceptance Model, was empirically tested using partial least squares structural equation modelling, multi-group analysis technique, and the data collected from 847 Gen Y-ers and Gen Z-ers in Hanoi, Vietnam during March 2022. The results revealed that facilitators of repurchase intention included perceived usefulness, perceived ease of use, satisfaction, and environmental awareness while perceived risks of online shopping served as a barrier. Notably, the barrier was found to affect Gen Y’s repurchase intention more severely. Personalization was not directly associated with the intention but had strong indirect effects through perceived usefulness, perceived ease of use, and satisfaction. The risk of COVID-19 was not a predictor of online repurchase intention. Understanding of the continuance intention of online shopping among consumers from different generations in an emerging country during the new normal may aid to enhance the quality of decision-making. Specifically, platforms and sellers should adopt customized marketing programs towards Gen Y and Gen Z. Additionally, a user-friendly and informative purchasing process with personalized features should be formulated. Demonstrating online shopping as a green behavior would be useful. This study differs from earlier research by considering and comparing factors influencing the intention to keep shopping online of Gen Y and Gen Z in a developing country when the COVID-19 is well controlled.

The purpose of this paper is to provide conceptual structure, explore current research directions, and suggest emerging trends in social entrepreneurship. The authors ultilize co-citation analysis as well as bibliographic coupling analysis to analyze 1122 social entrepreneurship publications thought VOS Viewer software. Co-citation analysis was used to explore the structure of the research topic, while bibliographic coupling analysis was used to identify potential research topics. Based on themes from co-citation analysis and bibliographic coupling analysis, the authors compared similarities and differences between themes to explore potential research groups in SE, for instance, hybrid organizations, social value creation, dimensions, and measurement of social goals. This is the first study using co-citation analysis and bibliographic coupling analysis to review publications related to social entrepreneurship. This research study contributes to the social entrepreneurship literature by enhancing the understanding of the structures in social entrepreneurship through citations, as well as can be employed to support scholars in other for recognizing future research directions.

The purpose of this paper is to test and discuss the relationships between the Big-Five personality traits (agreeableness, conscientiousness, extraversion, neuroticism, and openness to experience) and social entrepreneurial intention. This study applies the technique of structural equation modeling to explore relationships among latent constructs. Survey responses were collected from 753 undergraduate students to compile the analysis. The results confirm that individuals with different personality traits behave differently in relation to social entrepreneurial intention. While agreeableness, extraversion, and openness to experience have positive effects, neuroticism and conscientiousness negatively impact social entrepreneurial intention. Policymakers should build an environment that fosters agreeableness, extraversion, and openness to experience—these are the primary factors that influence SEI. Educators can design personality development programs to help students perfect the personalities that match becoming social entrepreneurs. Future research should be expanded to incorporate other factors such as culture, background, education, and experience to provide a more general view of the impact of personality on intentions.

This article examines the non-linear relationship between financial leverage and cash holdings in the emerging market context—Vietnam. We use the dynamic model with the system generalized method of moments (SGMM) estimator and the comprehensive data set of stocks listed on the Vietnamese stock market from 2007 to 2019. The database is collected from accounting data related to 513 Vietnamese firms’ characteristics and provided by Fiin Pro. We indicate that financial leverage exerts a negative impact on cash holdings at low levels, but the relationship becomes positive at high levels of financial leverage. We further find that short-term and long-term debt are non-linearly related to cash holdings. Our findings offer implications for managers to operate their firms at different levels of financial leverage. Firms at low levels of financial leverage should tend to hold less cash and issue debt since the addition of debt to adapt investment and operation could maximize corporate value. In contrast, firms at high levels of financial leverage could hoard cash to mitigate the likelihood of financial distress, bankruptcy and to reserve borrowing capacity because such firms are more likely to experience financial distress and go bankrupt. Policymakers could draw up policies to reduce the likelihood of experiencing financial distress and bankruptcy, such as the decrease of the debt financing and the increase of the likelihood of equity financing.

The article evaluates the impact of income diversification on business performance of Vietnamese commercial banks in the period 2010–2020. The study collected data from from the financial statements of 29 commercial banks listed on both the Ho Chi Minh stock exchange and the Hanoi stock exchange in the period 2010–2020 from the FiinPro Database. GMM regression method is used to analyze the impact of income diversification on the business performance of Vietnamese commercial banks. The analysis results show that the business performance of commercial banks is influenced by many factors, the most influential factors are income diversification, the scale of credit activities, and the efficiency of management physical. Based on empirical results, the study proposes some recommendations to help banks improve businessperformance.

The purpose of this paper is to examine the association between corporate social responsibility (CSR) and earning management of listed Vietnamese companies. Both accrual earning management (AEM) and real earning management (REM) are calculated on yearly basis from 2016–2020. Information on CSR is extracted from the top 100 sustainable businesses announced by Vietnam Chamber of Commerce and Industry (VCCI). Using Feasible Generalized Least Squares (FGLS) method, this study finds negative relationship between CSR and earning management. High socially responsible firms are less likely to engage in earning manipulation, for both AEM and REM. In other words, these firms are less likely to obscure true economic performance by changing accounting methods or altering the real business transactions. The study is the first to examine the impact of CSR on both AEM and REM in the context of Vietnam. It also provides important implications for shareholders, stakeholders and related authorities using CSR as a sign of quality of reported financial information.

The study evaluates the influence of cash flow on the financial distress of private listed enterprises on the Vietnamese stock market from 2010 to 2020. We use the data collected from the financial statements of 263 private non-financial enterprises listed on the Ho Chi Minh and Hanoi stock exchanges from 2010 to 2020 in the FinPro database. The quantile regression method was employed to analyze the effect of cash flow on the financial distress of listed non-financial private enterprises. The results show that the cash flow from operating activities and the cash flow from financial activities have negative relationships with financial distress. However, the cash flow from investing activities has a positive relationship. Based on experimental results, the study proposes some recommendations on cash flow forecasting, building an optimal budget model to help business managers have appropriate cash flow management policies to reduce the risk of financial distress.

The role of private hospitals is increasingly important in Vietnam. The study aims to determine associations between service quality and hospital brand image with satisfaction and patient loyalty, revisit intention at private hospitals in Vietnam. Quantitative cross-sectional data were collected from 268 patients in DaNang city, Vietnam. Scales to measure hospital service quality, hospital brand image, patient satisfaction, loyalty, and patient revisit intention were developed. The methods used to test the hypotheses of the study include exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation modeling (SEM). One notable finding in this study provides practical evidence on the relationship of hospital service quality and hospital brand image with patient satisfaction and loyalty. In addition, service quality has a direct influence on patient satisfaction and revisit intention as the indicator of patient loyalty. Meanwhile, hospital brand image has a direct influence on patient loyalty, although it did not influence patient satisfaction. Results of this study help providing the basis for the marketing and customer care programs of private hospitals in DaNang city, Vietnam.

Non-financial factors including quality of services, the flexibility of a company, utilization of resources, and market orientation are regarded as significant determinants that enhance the profitability-based performance of a service company or a hotel. The study investigated the interaction between these factors and hotel operating performance measured by the hospitality performance and results indicators. Data on 346 executives of Vietnam’s hospitality companies were collected. A structural equation modeling (SEM) method was utilized to examine the positive-direct and moderating effects of non-financial factors on hotel performance in terms of occupancy rate (OCR), average daily rate (ADR), and the revenue per available room (RevPAR). The findings showed that service quality ( = 0.118, p < 0.05), flexibility ( = 0.173, p < 0.05) and resource utilization (= 0.172, p < 0.05) positively affected the performance of Vietnam’s hospitality companies. Meanwhile, innovation showed no direct influence (p = 0.068) but an indirect impact on the performance through service quality ( = 0.311, p < 0.05). Market orientation did not impact the performance (p = 0.076) but it positively affected both innovation ( = 0.322, p < 0.05) and service quality ( = 0.146, p < 0.05). The study contributed to a theoretical enhancement of the current level of knowledge on the factors that affect the performance and developed a reliable scale for measuring the performance of hotels in Vietnam.

This paper aims to measure the influence of emotional intelligence on auditors’ judgment and the sustainability of audit activities in the Vietnamese market through auditors’ perceptions. Data were collected through interviews using questionnaires from 232 auditors who currently work for independent audit firms in many provinces and cities. The research methods used include Cronbach’s Alpha test, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Modeling (SEM). The study showed that 5 of 5 factors of emotional intelligence positively affect the auditors’ judgment. These are intrapersonal awareness competency, interpersonal relationship capability, stress management ability, environment adaptability potentiality, and mood creativity focus. Meanwhile, only 4 of 5 factors of emotional intelligence positively influence the audit sustainability of audit projects (excluding interpersonal relationship capability). The study also shows that the auditor’s judgment has a positive influence on audit sustainability. Besides, there is a great difference related to the emotional intelligence and its impact on auditor’s judgment and audit sustainability based on gender. The study’s results provide scientific evidence that human factors, especially emotional intelligence, influence the auditor’s judgment and the sustainability of his/her professional career. Acknowledgment The authors would like to thank the Editor-in Chief and a reviewer for their helpful comments that in our view have helped to improve the quality of the manuscript significantly.

Together with the strong development of technology science and globalization trend, logistics activities from production to consumption play more and more important role in competitive ability of firms. However, human resources are still a hard problem to the whole industry. This article generalizes the situation of human resources in logistics industry in Vietnam, and suggests several solutions to developing human resources for this area in the upcoming period.

This paper examines whether Vietnam's experience in reforming its land law supports or contradicts the view that institutional change, in particular the formalization of institutions, is a prerequisite to successful economic growth. The paper explores the reasons for slow, incremental and partial land law reform and analyses the complex interaction between formal and informal institutions on land rights in Vietnam. Using the country as a case study, the paper argues that effective institutions are not preconditions for economic growth; rather institutions evolve alongside economic change in a non-linear, uneven process shaped by interactions between formal and informal institutions. The policy implication is that calls for 'good governance' reform or for 'strengthening the rule of law' are usually too broad be helpful or even realistic. Keywords: Vietnam, institutional reform, land reform, economic growth, transitional economies, informal institutions, hybrid institutional arrangements., 1. Introduction Institutions delineating property rights are essential in support of market activities, which, in turn, are the foundation of economic prosperity. Some scholars interpret strong property rights as secured [...]

Brand engagement and eWOM intention have been found to be critical factors driving competitive advantage for companies, as the evolution of social networking sites has changed the perspective of how companies engage with customers. Based on social exchange theory, the current research proposes an empirical model that emphasizes (1) the unique role of social commerce characteristics, including personalization, socialization, and information availability, in enhancing consumer-brand engagement, (2) the connection between consumer-brand engagement and eWOM intention, and (3) the moderating influence of trust towards such connection. A survey of 248 Facebook users with online shopping experience was employed. By using PLS-graph 3.0, structural equation modelling, the findings demonstrate that personalization and socialization positively influence brand engagement, which in turn leads to eWOM intention. Furthermore, trust moderates the brand engagement-eWOM intention relationship. Unexpectedly, information availability has shown no significant effect on brand engagement. The study encompasses the knowledge of social exchange theory into the social commerce environment by investigating the linkage between the social commerce environment and brand engagement. It contributes value to marketing theories by describing the moderating role of trust from the viewpoint of Gen Y. In addition, the study’s findings may shed light on how firms in emerging markets can increase competitiveness by stimulating brand engagement and eWOM intention, as well as enhancing consumer trust in the comments regarding the products/services within the social commerce environment.

Purpose – This paper aims to analyse the asymmetric impacts of world oil price on macroeconomic variables in Vietnam, including domestic oil price, inflation and output growth. Design/methodology/approach – The mixed data sampling (MIDAS) approach is employed to examine the impact of world oil price changes on macroeconomic variables as the former is high-frequency data (daily), and the latter is low-frequency data, usually monthly or quarterly. Findings – Changes in world oil price cause asymmetric impacts on domestic oil price and inflation, but no significant effects on output growth. In terms of magnitude, a positive change in world oil price causes a stronger effect than a negative change in world oil price. In terms of timing, a positive change in world oil price causes a slow pass-through impact on domestic oil price and inflation. Meanwhile, domestic oil price and inflation decrease quickly following a negative change in world oil price. Originality/value – This study investigates the asymmetric impact of oil price on the Vietnam economy in terms of both magnitude and timing, which is not explored by previous studies. In addition, it exploits daily information of oil price changes to analyse macroeconomic variables in lower frequency by employing MIDAS approach.

This study was conducted to determine the factors and their influence on accrual accounting reform in the public sector in Vietnam. Combining qualitative and quantitative research methods based on empirical surveys of 268 accountants, controllers, and auditors working in state agencies such as the Department of Finance, state treasuries and agencies receiving revenues from the state budget in 2019. This study shows that six factors influence the reform of the accounting system in the public sector in Vietnam to accrual-based: accounting staff – especially their expertise, competence, and work experience; training and support of the consulting experts; costs of the accounting reform; level of information technology application; funding and assistance from international organizations; legal environment.At the same time, the accrual-based accounting reform will have a positive impact on improving the transparency and efficiency of public sector operations in Vietnam. Among the factors affecting accounting reform, the legal environment factor is the most influential determinant, followed by the contingent of accountants. The study’s limitation is that the new experimental investigation is only conducted with a small sample size and in a short period. However, the research results are also a useful reference for those who are interested in the context that Vietnam is preparing to have strong reforms in accounting in the public sector in the coming time.