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PurposeThis research aims to determine the impact of the CEO's risk-taking tendencies and the transformational leadership style on the use of the management accounting system information, as well as the mediating impact of product creativeness and organizational citizenship behavior in this context. It also provides empirical evidence from Vietnamese enterprises.Design/methodology/approachThe current research was conducted using quantitative methods. It was conducted during the ongoing Covid-19 pandemic in Vietnam. The study population is represented by all of the Vietnamese enterprises listed on stock exchanges. Therefore, an online email questionnaire was used for data collection. Specifically, 670 emails were sent to CEOs and 146 complete responses were collected (21.79% rate).FindingsBy using the partial least squares structural equation modeling (PLS-SEM), the study results show that the CEO's risk-taking tendencies and transformational leadership style have a significant positive effect on the use of the management accounting system information. Additionally, product creativeness mediates the relationship between the CEO's risk-taking tendency, and the use of the management accounting system information. Also, organizational citizenship behavior mediates the relationship between transformational leadership style and the use of the management accounting system information.Research limitations/implicationsDespite attempts to overcome by GDP contribution ratio, convenience sampling tends to cause common method bias. Furthermore, small sample sizes can lead to heterogeneity and unstable estimates of the parameter. Causality issues may also arise because the model has no control variables. Therefore, later studies should take the necessary additional steps when sampling to stay consistent with the study population, possibly conducting surveys in several batches to determine the correlation between changes in variables, and allowing the ability to discover and add any necessary control variables.Originality/valueThis research acts as a bridge between management and management accounting, confirming the importance of this combination when efficiently using the management accounting system.

Zeolitic aluminophosphate, a three-dimensional microporous material, with an average pore size of 0.38 nm is good candidate for molecular sieve application in CO2 gas separation. The separation of CO2 /CH4 gas mixtures for precombustion processes is desirable from the standpoint of both environmental concerns and energy efficiency. This study concerns an environmentally friendly method to synthesize zeolitic aluminophosphate thin films on various configurations and low-cost kaolin porous substrates with high performance in the separation of CO2 /CH4 mixtures. The membranes are prepared by a gelless seed growth method that uses lower amounts of chemicals, forms no liquid gel, chemical waste, or byproducts and generates no washing water. The obtained membranes show very high selectivity for CO2 with a CO2 /CH4 separation factor above 1000 in the separation of CO2 /CH4 gas mixtures.

Zeolitic aluminophosphate, a three-dimensional microporous material, with an average pore size of 0.38 nm is good candidate for molecular sieve application in CO

Microporous membrane has shown great potential for the separation of carbon dioxide from the gas mixture. Beside the membrane performance, the membrane preparation method is a factor to be concerned in this technique. In this work, pure silica DDR zeolite membranes on silica porous substrate were synthesized from an economical and environmentally efficient process. Porous silica substrate was fabricated using a low cost material. The membrane growth reaction used a minimum amount of chemical, produced no waste generation. Part of the reactant is supplied from porous substrate. The membrane quality is strongly dependent on the exposed faces of seed crystals and the pH value of the template solution. The obtained membranes show very high permeance and selectivity for CO2 from a CO2/CH4 gas mixture in both dry and humid conditions and hot gas flow. The membrane maintains stability in high performance with the separation factor of 440–500 for a test period of one week.