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By using a technology acceptance model (TAM) on survey results collected from two member schools of a Vietnamese educational institution, this study aims to uncover the key factors that affect students’ acceptance of e-learning during the Covid-19 period.

A bilingual questionnaire in English and Vietnamese was delivered. It was pre-tested on 30 participants before it was finalized. The authors first reviewed the measurement model and made adjustments to the theoretical TAM model. Then the adjusted TAM was used to investigate the relationships of the constructs in the model.

The results of the structural model show that computer self-efficacy (CSE) has a positive impact on perceived ease of use (PEOU). There is also a positive relationship between system interactivity (SI) and PEOU. Surprisingly, the authors documented that PEOU has no significant impact on students’ attitudes (ATT). The results show that SI can moderately affect ATT. Finally, it is noted that the social factor (SF) directly affects the student’s attitudes (ATT).

This study contains three limitations. First, as this study only focuses on undergraduate programs, readers should be careful in applying the findings and/or implications of this study to other education levels such as K-12, vocational training and postgraduate programs. Second, the findings are generated within the context of one type of e-learning, conducted via Google Meet. Therefore, future research is needed to provide further validation and comparison across other forms of e-learning. Finally, to further prevent the common bias problem, future research should use both five-point and seven-point Likert scales for the response options in the survey, as well as use negatively worded items. This will help prevent respondents from providing similar answers to all questions.

This study has both theoretical and practical implications. From a theoretical perspective, the study can provide a solid framework for similar studies. From a practical perspective, this study offers implications for governments and universities in the process of adopting e-learning, given that the Covid-19 pandemic is currently in its second and more dangerous wave.

The study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine accountants' responses to management pressure, manipulation opportunities and perceptions of how they rationalize their decisions.

The study uses an experimental methodology involving 592 Vietnamese accountants as participants. Post-experiment field interviews were conducted with eight highly experienced accountants.

Our findings indicate that accounting manipulation is perceived to be common in Vietnam. The findings reveal that there is no differentiation between manipulation of accounting transactions with or without management pressure and no differentiation between collective gain or individual gain.

While the study focused on accountants' perceptions of accounting manipulation, these views may change over time. The impact of law reforms and the potential for prosecution under the force of law provisions could alter these perceptions.

The study findings alert regulators, government authorities and auditors of the perceptions and views in relation to accounting manipulation and the potential for fraud in Vietnam. Auditors could use help from forensic specialists to uncover unethical behaviors identified in this study.

The fraud triangle framework is used to shed light on fraud through the examination of accounting manipulation in Vietnam. We contribute to the relevant accounting literature with insights into accountants' motivations toward conducting questionable accounting transactions. The contributions we make draw attention to preconceptions of Asian societies; in particular, accounting actions to motivate collectivist gains. While we shed further light on fraudulent accounting, we conclude that the fraud triangle framework does not necessarily articulate fraud well in relation to accounting manipulation in emerging economies.

This research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam.

The study relies on survey data collected from 283 practising accountants in Vietnam. Organisational culture was measured using the Organisational Culture Assessment Instrument, developed by Cameron and Quinn (2011). The Instrument is developed based on the competing values framework comprised of four distinct cultures: clan, hierarchy, market and adhocracy. Ethical judgement and ethical intention were measured based on respondent responses to five ethical scenarios, each linked to a principle of professional conduct in the code of ethics.

The findings indicate that the clan culture (family oriented) is dominant and has a significant positive influence on accountants' ethical judgement and ethical intention. Respondents in the clan culture evaluate scenarios more ethically compared with accountants in the adhocracy and market cultures but not the hierarchy culture. Accountants who emphasise the adhocracy and market cultures display a more relaxed attitude towards unethical scenarios whereas respondents in the hierarchy culture (rule oriented) display the highest ethical attitude.

The code of ethics, its content and how it is interpreted and applied may differ between professions, organisations or cultures.

Organisational research on ethical decision-making is ample but few studies link organisational culture with ethical judgement and ethical intention from the perspective of individual accountants.

The research aimed to identify factors influencing customer loyalty in the use of mobile telecommunication services in Vietnam, focusing on two dimensions “attitudinal loyalty” and “behavioral loyalty.”

Based on survey data collected from 820 in two of Vietnam’s major cities users, Hanoi and Ho Chi Minh City, the data were processed using SPSS and AMOS software.

The study identified four factors affecting customer loyalty to mobile telecommunication services, with perceived service quality directly impacting both attitudinal and behavioral loyalty. Corporate image and perceived switching costs influenced attitudinal loyalty, while trust affected behavioral loyalty. Moreover, perceived service quality indirectly influenced attitudinal loyalty through corporate image and perceived switching costs.

The study only focuses on a limited number of factors influencing mobile telecommunications service user loyalty, its restricted geographical sample from only Hanoi and Ho Chi Minh City, and the simplification of perceived switching costs without considering their various components, such as psychological, financial and procedural costs, which could provide more comprehensive experimental and theoretical insights.

The study reveals that customer loyalty in Vietnam’s mobile telecommunications sector is linked to the relationship between attitude toward the service provider and continued usage behavior, categorizing customer groups into genuine loyalty, latent loyalty, feigned loyalty and disloyalty. It suggests that service providers should focus on improving service quality and cultivating a positive, transparent corporate image to bolster customer trust, foster stable relationships and remain competitive in the market.

The research model combines Oliver’s (1999) theory of loyalty with Aydin and Özer’s (2005) research model, focusing on perceived service quality, corporate image, trust and perceived switching costs, examining their relationships with both behavioral and attitudinal loyalty simultaneously.

“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s participation and achievements in scientific research is considered a great and important resource for industrialization and modernization. Even so, are there gender differences in scientific achievement in the social science research institutes in Vietnam? What factors influence the scientific achievement of female social researchers? The answers will be based on data from a 2017 survey with a sample of 756 researchers, of which 77.6% were female. The survey was conducted by the Vietnam Academy of Social Sciences, a leading, ministry-level national center for the social sciences in Vietnam. This chapter analyzed the scientific achievements of researchers through their position as principal investigators of research projects and their publications, and factors that may impact this. Bivariate and multivariate analyses of factors that may affect the scientific achievement of researchers found that gender differences in academic achievement in the social sciences in Vietnam was still prevalent. Female researchers’ scientific achievements were lower than those of their male counterparts. The contribution to science of Vietnamese female researchers was limited by many different factors; the most important were the academic rank of the researchers and gender stereotype that considered housework the responsibility of women.

This study addresses the empirical results of the spillover effect with export as the primary economic activity that enhances local businesses' total factor productivity (TFP). A learning mechanism is expected to be generated and used as the basis for the policy implication.

This study adopted the Cobb–Douglas function and multiple estimation approaches, including the generalized method of moments, the Olley–Pakes and the Levinsohn–Petrin estimation techniques. The findings were estimated based on the panel data of a Vietnamese local businesses survey conducted by the General Statistics Office of Vietnam (GSO) from 2010 to 2019.

The results showed that the highest TFP belongs to the businesses in the Southeast region, the Mekong Delta region, the mining industry and the foreign-invested enterprises. The lowest impacted TFP are businesses in the Northwest region and agricultural, forestry and fishery sectors. In addition, the estimated results also show that the positive spillover effect on TFP is shown through forward and backward linkage. The negative spillover effect is expressed through the backward and horizontal channels.

This study offers original empirical evidence on the learning mechanisms via which exports contribute to productivity improvement in a developing Asian economy, so making a valuable contribution to the existing academic literature in this domain. The findings of this research make a valuable contribution to the advancement of understanding on the many ways via which spillover effects manifest such as horizontal, forward, backward and supplied-backward linkage.

The study's findings indicate that it is advisable for governments to give priority to the development and improvement of forward and supply chain linkages between exporters and local suppliers. This approach is recommended in order to optimize the advantages derived from export spillovers. At the organizational level, it is imperative for enterprises to strengthen their technological and managerial skills in order to efficiently incorporate knowledge spillovers that originate from overseas partners and trade counterparts.

This study sheds new evidence on the export spillover effect on productivity in emerging economies, with Vietnam as the case study. The paper contributes to the research's originality by adopting novel methodological aspects to estimate local businesses' impact on total factor productivity.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-05-2023-0373

This study aims to enhance to corrosion protection of NiZn-plated steel by electroplating multilayer coating.

The multilayer coating consists of three layers on mild steel substrate, such as Cr³⁺ chromate conversion layer (CCC), electrodeposited nanosilica zinc-nickel composite layer (ZnNiSi) and electrodeposited zinc-nickel alloy layer (ZnNi). Its morphology, composition and corrosion behaviour were investigated by various methods.

Polarization curves indicated that polarization resistance and corrosion current density of CCC/ZnNiSi/ZnNi/Fe (6.956 kO.cm2; 2.56 µA.cm⁻²) were two times higher and five times lower than that of ZnNiSi/ZnNi/Fe (3.42 kO.cm²; 12.52 µA.cm⁻²), respectively. From electrochemical impedance spectroscopy data, charge transfer resistances were 1.344, 2.550 and 2.312 kO.cm² for ZnNi, ZnNiSi/ZnNi and CCC/ZnNiSi/ZnNi, respectively. Salt spray test indicated that after 48 h, surface of ZnNi and ZnNiSi was covered by white rust, whereas no white rust was observed on surface of CCC/ZnNiSi/ZnNi. After 600 h, there were red rust spots (1% surface coverage) on surface of Zn-Ni, whereas only white rust was observed on both ZnNiSi/ZnNi (100% surface coverage) and CCC/ZnNiSi/ZnNi (10% surface coverage).

Multilayer coating enhanced significantly the corrosion protection for steel, as compared to the single-layer coating.

COVID-19 hits every country’s health-care system and economy. There is a trend toward using automation technology in response to the COVID-19 crisis not only in developed countries but also in those with lower levels of technology development. However, current studies mainly focus on the world level, and only a few ones report deployments at the country level. The purpose of this paper is to investigate the use of automation solutions in Vietnam with locally available materials mainly in the first wave from January to July 2020.

The authors collected COVID-related automation solutions during the first wave of COVID-19 in Vietnam from January to July 2020 through a search process. The analysis and insights of a panel consisting of various disciplines (i.e. academia, health care, government, entrepreneur and media) aim at providing a clear picture of how and to what extent these solutions have been deployed.

The authors found seven groups of solutions from low to high research and development (R&D) levels deployed across the country with various funding sources. Low R&D solutions were widely spread owing to simplicity and affordability. High R&D solutions were mainly deployed in big cities. Most of the solutions were deployed during the first phases when international supply chains were limited with a significant contribution of the media. Higher R&D solutions have opportunities to be deployed in the reopening phase. However, challenges can be listed as limited interdisciplinary research teams, market demand, the local supporting industry, end-user validation and social-ethical issues.

To the authors’ best knowledge, this is the first study analyzing the use of automation technology in response to COVID-19 in Vietnam and also in a country in Southeast Asia. Lessons learned from these current deployments are useful for future emerging infectious diseases. The reality of Vietnam’s automation solutions in response to COVID-19 might be a reference for other developing countries with similar social-economic circumstances and contributes to the global picture of how different countries adopt technology to combat COVID-19.

Based on the resource-based view (RBV) and the signaling theory, this paper examines the effect of media reputation on financial performance as well as the moderating role of bank characteristics (risk management and financial capacities) in this relationship, using Vietnamese commercial bank data for the period 2007–2018.

We rely on the agenda-setting theory to measure the media reputation of banks. Return on average equity (ROE) is used as a proxy of financial performance. We regress financial performance on media reputation with fixed effects to control unobserved variables. In addition, the instrumental variable (IV) method is applied to deal with the endogeneity problem. We use the change in bank logo as an IV for media reputation.

We find that media reputation has a positive effect on financial performance. This effect becomes prominent for large banks, listed banks or banks that demonstrate good risk management capacities, and is particularly strong when we control for endogeneity bias. The effect of media reputation on financial performance is transmitted through the non-performing loan (NPL) channel.

The research findings further endorse the positive impact of media reputation on financial performance in the low-quality institutional settings. Moreover, these findings expand the existing knowledge regarding the relationship between media reputation and financial performance by affirming two strategies which could be used to leverage the contribution of media reputation including improving banks' risk management capacities and raising financial capital.

This is the first known paper to examine the effect of media reputation on financial performance in commercial banks in an underdeveloped institutional setting while exploring the moderators in this relationship. This study, therefore, provides insightful implications for different bank segments in managing NPL and taking advantage of media reputation as a potential resource of financial performance.

This paper aims to explore how graphene can improve the mechanical and anti-corrosion properties of TiO₂-SiO₂ sol-gel coating. This sol-gel coating has been prepared on aluminum alloy substrate using graphene as both nano-filler and corrosion inhibitor.

To examine the effect of graphene on mechanical properties of sol-gel coating, the abrasion resistance, adhesion strength and scratch resistance of coating have been evaluated. To reveal the effect of graphene on the anti-corrosion property of coating for aluminum alloy, the electrochemical impedance spectroscopy (EIS) has been conducted in 3.5 Wt.% NaCl medium.

Scanning electron microscopy images indicate that graphene nanoplatelets (GNPs) have been homogeneously dispersed into the sol-gel coating matrices (at the contents from 0.1 to 0.5 Wt.%). Mechanical tests of coatings indicate that the graphene content of 0.5 Wt.% provides highest values of adhesion strength (1.48 MPa), scratch resistance (850 N) and abrasion strength (812 L./mil.) for the sol-gel coating. The EIS data show that the higher content of GNPs improve both R₁ (coating) and R₂ (coating/Al interface) resistances. In addition to enhancing the coating barrier performance (graphene acts as nanofiller/nano-reinforcer for coating matrix), other mechanism can be at work to account for the role of the graphene inhibitor in improving the anticorrosive performance at the coating/Al interface.

Application of graphene-based sol-gel coating for protection of aluminum and its alloy is very promising.