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The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.

Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature.

The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.

The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings.

MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country's competitiveness during transition.

This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.

The purpose of this paper is to posit that orthodox analysis of government–business and business–business organizations in Vietnam involves subtle constituency and “beneath-the-surface” relationships, largely ignored in reviews of the post-Fixed graphic economy, but are nevertheless worthy of inspection.

Following a review of the theoretical terrain regarding Vietnamese political-business-economy, the authors provide an alternative view showing how the business sector has developed net(work)s of cooperative mechanisms to work with the Vietnamese Government and its bureaucrats.

While a delicate interplay of politics can be identified in the net(work) relationships, such constituency politics do not seek to challenge the existing authority of the state or the ruling elite. Rather, the small-scale constituency politics are constructed to operate within the dominant polity and work with corporatist strategies to secure personal and group gain. The strategies used are unique in that they exhibit sympathy with socialism, yet succeed in exploiting the pro-entrepreneur characteristics of Fixed graphic.

This paper supports the analysis that the dominant political culture in Vietnam is, and will continue to be, dominated by the Communist Party of Vietnam machine. However, the authors have shed light on the “below-the-surface” political activity that exists and persists throughout the business–business and government–business relationships in Vietnam and present evidence of the pluralist behaviors in these relationships that have hitherto been bypassed in orthodox state-qua-state analysis of Vietnamese polity. Taken as a whole, the existence and persistence of the net(work)s encourages a conclusion that the polity of Vietnam is a more complex process than previously thought.

This paper aims to design a model of succession planning process for public and academic libraries in Vietnam.

The model of library succession planning process was develop based on the findings of a two-phase research underpinned by transformational leadership theory. Data were collected from 172 responses of the online survey and 23 in-depth interviews in 13 public and 4 academic libraries in the Mekong region, Vietnam.

A library succession planning process with six steps was established.

As the research takes place in both public and academic libraries, the overarching benefit of the present study is to provide library leaders in these sectors with practical understanding and knowledge about how succession planning process can be done, as well as to enhance management practices in Vietnam libraries and other organisations. Leaders from other types of library systems in Vietnam and globally can reference this model so as to know what to do and how to conduct this process confidently.

This study helps to fill the gap that succession planning in Vietnamese libraries has been done without a specific path. Library leaders in each organisation conducted it differently between public and academic libraries because the government has only issued general guides for all industries of the nation.

This paper aims to provide an overall picture of Vietnamese international student mobility which remains silent in Vietnamese international education and migration research.

This paper traces the evolvement of Vietnamese student outflows in a historical approach by analyzing official documents published by governmental agencies, public media and international education and migration literatures.

While the early Vietnamese student movements from the early 20th century to the 1986 Open Door period were mostly shaped by political purposes, the current trend is influenced by social and political transformations in Vietnam and host countries and by changes in the practices of higher education internationalization policies in host countries. It also argues that the present movement of Vietnamese students, which is seen as the government's strategic approach to improve the quality of the existing workforce for their industrialization process by 2020, becomes politicized as human capital is recognized as the focal force for the country's development and global integration.

By analyzing the factors behind Vietnamese international student mobility, the paper hopes to contribute an understanding of the international student movements and professional migration in Vietnam which are still under‐researched.

Luxury and communism are perceived to be ideologically incompatible values. Prior to the end of the Cold War, luxury tourism and socialist economies had an accommodating relationship and were rationalised at the national level for foreign exchange revenues, showcasing national development in some instances and finally promoting leisure and political education. However, contemporary scholarship on political ideology and luxury tourism is limited given changes in the political and tourism domain over the last two decades. The start of luxury travel and increasing private promotion in Vietnam comes at a time where the communist regime is hurriedly developing the economy at a breakneck speed. Key cities like Hanoi and Ho Chi Minh City have become the forefront of luxury travel for Vietnam. Luxury malls, fine dining and five-star hotel resorts have sprung over the years in tandem with Doi Moi (economic restructuring). Tourism literature has seldom ventured into regime politics and luxury tourism. Using a historical approach, the chapter traces the preamble of luxury tourism in the age of Vietnam's modernity. A critical assessment of contemporary luxury tourism in Vietnam reveals a favourable relationship with socialist principles.

The paper aims to examine how the change in political ideology and institutions affects corporate governance (CG) of the state-owned enterprise (SOE) in Vietnam, as well as its consequences.

To link macro-level institutional change to micro level of the reform process of the Vietnamese SOE governance, we draw from the “Varieties of Capitalism” (VoC) framework adopt a triangulation approach for data collection.

The paper shows the CG of SOEs is a variant of capitalist CG. Changes in the function, state control and structure of governance in the Vietnamese SOEs have been shaped by the political ideology and institution. It also shows that the political and bureaucratic interferences of the state in SOEs are for political interests rather than for firms’ effectiveness.

The political ideology has existed in major aspects of the governance structure of the SOEs as a part of the party’s effort to maintain its economic legitimacy and a government of “control and domination”.

The findings of this study can be seen as a reference for the Vietnamese Government and governments of other developing countries in making incremental improvements in existing institutions rather than choosing the “best” model of CG.

The paper contributes to the literature by applying the VoC framework to analyse the change in SOE governance in a transition country while preserving the communist ideology. It can deepen our understanding of the SOE governance in Vietnam and enrich comparative studies of CG in the transition countries.

This chapter describes how public sector reform (PSR) became important following the ‘Doi Moi’ (renovation) programme in 1986. Restructuring of state-owned sector was regarded as crucial for ensuring the quality of economic growth, and the Vietnamese government (www.chinhphu.vn/portal/page/portal/English) put considerable effort in PSR. The 8th Party Congress (1996) emphasized the urgent need for a more transparent, capable and modern public sector, including efforts to improve law-making process and capacity, reducing burdensome bureaucracy, fighting corruption, increasing leadership by senior officials and improving public service delivery. The government specifies the national PSR Master programme, and the Ministry of Home Affairs coordinates its implementation among ministries, central agencies and provincial governments. Local political leaders (party leaders) determine reforms based on guidelines of the party and government. The author writes that in spite of ambitious public service reform programmes and some positive achievements, the quality of public sector remains poor. The professional capacity of civil service is low, pay is low, corruption is high and processes and structures seem ill-fitted for the market economy. Reform scope is too broad, the capacity of public agencies and civil servants is limited and existing monitoring, evaluation and reporting systems are weak. In some successes, leaders use appointment and promotion to encourage lower level to implement reforms and training to increase understanding. They believe that Vietnamese leadership has become less proactive and vigorous in practicing or embracing bold reform experiments.

With many great attractions, both natural and cultural, Vietnam has all the trappings of popular destinations. Over the last few years, it has developed them to a qualified success. This chapter analyzes Vietnam’s performance. In tourism development and overall, it remains lackluster because of excessive bureaucratic governance that thwarts healthy development. National authorities and specialized agencies exert massive control and stand on the way of successful economic performance. The legal framework for tourism development is a paragon of intrusive intervention in many areas that would perform better if left to the market.

The purpose of this paper is to explore multiple stakeholders’ perceptions of leadership in Vietnamese state-owned enterprises (SOEs).

The paper presents findings from semi-structured interviews that were conducted in Vietnam, with seven different stakeholders who had varying understandings of Vietnamese business leadership within the Vietnamese business context. All interviews were transcribed, then translated into English, and thematic analysis of the interview data undertaken.

The paper suggests that there was a significant variation in Vietnamese leadership perceptions when compared to Western leadership practices, especially when considering the perceptions of those stakeholders with regard to business leadership in the Vietnamese collectivist cultural context. The themes presented include: SOE decision making and responsibility; SOE promotions and appointments; and SOE performance.

In the absence of studies of leadership in Vietnamese SOEs, and leadership studies in the Vietnamese culture in general, this research was deliberately exploratory and qualitative. Future mixed methods or quantitative studies are recommended to offer more generalizable conclusions.

Implications are discussed that point to leadership changes in Vietnamese organizations, and at the individual level, to assist the Vietnamese government, SOEs, and future leaders. Recommendations are also made that are intended to assist foreign business investors and multinational companies operating in Vietnam, now and in the future, to improve their leadership capacity within this context.

Vietnam is a country in social and economic transition. Understanding the leadership practices and perceptions, especially how that might differ from leadership in Western nations, is critical for the success of organizations in Vietnam and, in turn, for the economic and social prosperity of the Vietnamese people.

The paper contributes perceptions of business leadership in Vietnamese SOEs that have not previously been explored and should be, especially given this critical time of economic and social transition for the Vietnamese nation and economy.