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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.

The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research (“what do we need to know?”).

An analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total of 427 articles from four databases to a final sample of 41 articles. These studies are examined, aided by the analytical framework.

The authors find that IPSASs are a relevant issue for EEs/LICs. Overall, existing research is often explorative. The authors discover that the majority of articles rely on secondary data collection. While two-thirds of the studies perform a content analysis of pre-existing material, about one-fifth of the articles each collect primary data through means of interviews and questionnaires. The findings offer a holistic understanding of where and at what stages IPSAS reforms stand in EEs/LICs, and what factors influence the progression of reforms to the next stage of diffusion.

The authors outline a number of avenues for further research after discussing the dominating trends and structuring the literature based on our analytical framework. These stem from looking at the blank spots and an identified need to contextualise IPSASs adoption in EEs/LICs.

The purpose of this paper is to examine the recent accounting regulations designed to facilitate international harmonization in Vietnam and to show how Vietnam developed an accounting system that harmonizes with international standards while preserving macroeconomic control.

This paper is developed using the theoretical framework on globalisation.

The recent development of accounting aims to implement Vietnam's commitment to harmonize its accounting system with the world. This process has faced some difficulties due to national particularities such as Vietnam's economic system and accounting tradition. This paper shows that the regulators have been careful in their approach to develop and find ways to combine or adapt when pushing for accounting development: a co‐existence of vietnamese accounting standards and a uniform accounting system. This point differs from the Anglo‐Saxon world, but is comparable to China.

The different approach to developing accounting regulation in Vietnam reflects the key role of the State in preserving governmental control while harmonizing with international standards.

This paper studies the influence of globalization on accounting development in Vietnam. It suggests that developing accounting practices in a country in harmony with international standards faces obstacles previously evidenced in the literature, such as economic system and accounting tradition. The study also provides insight into problems encountered by regulators who are incorporating international accounting standards into national accounting regulations. These problems suggest that international accounting standard setters and accounting regulators may face issues similar to those in Vietnam.

This paper contributes to the literature on international accounting harmonisation by illustrating the need for considering national particularities as factors that will affect the rate of harmonisation with international accounting standards.

The purpose of this paper is to provide a comprehensive yet concise review of changes which have occurred in Vietnamese accounting regulations and practices since the mid‐1980s, and an analysis of prospective developments.

A combination of analytical review and synthesis of information available from diverse sources, and analysis of information obtained from interviews with 20 middle‐to‐senior practicing accountants.

Over the past two decades, as Vietnam implemented economic liberalization and developed closer links with Western economies, its accounting system has changed accordingly. The current system is a mixture of conceptual and formal elements taken from Western accounting and some basic features and practices retained from the old (Soviet‐style and French‐influenced) system. Further convergence toward international practices is likely to be slow, especially in the SME sector and in large enterprises that do not attract capital from foreign sources. Developments in management accounting and the accounting profession are also reviewed.

The paper contributes to the literature by providing structured and consistent information about a country which is reported only infrequently in the international literature, and considering both the pros and cons of harmonizing with IAS/IFRS in a developing‐country context.

The purpose of this paper is to discern the impact of main behavioral factors that could affect the decision of adopting IFRS in developing countries (DCs). In other words, this work looks to identify the different variables that are likely to influence the adoption of IFRS in these countries.

The methodological orientation of this research is to highlight and analyze the correlation between the cited factors and the IFRS adoption in DCs. Tested models are functions of logistic regression. To assess the parameters of these functions, the commonly used method is not that of ordinary least square but the maximum likelihood technique. In short, this study followed a hypothetical-deductive methodology by referring to the application of a logistic regression for each of the variables presumed to be analyzed. The authors implement this empirical model by using the neo-institutional approach and basing on a sample of 108 DCs.

The empirical results show that there exists a bidirectional causal relationship between the majority of the developed behavioral variables and the decision of whether adopting or unadopting IFRS by DCs. They also indicate through multivariate analysis that the selection of IFRS by DCs is primarily legitimized by institutional and social pressures (institutional isomorphism).

It is essential to indicate that some limits might be assigned to the study. They are attached principally to the use of a dichotomous dependent variable which presents a restriction in a sense where the robust inequality at the level of the numbers of the countries of sub-samples can relatively weaken the findings. There are also few studies that jointly analyze the behavioral dimensions within a country and the adoption of IFRS. Institutional theory emanated from the research has proved useful in escaping this limit.

These empirical insights are of particular interest to local accounting standard setters of the selected countries since they can provide a better discernment of factors that can encourage the adoption of IFRS. Indeed, the research can be a reference for governments to better identify the economic, political and institutional obstacles that have an impact on behaviors which could compel countries to flee the adoption of IFRS. This paper will also be helpful for future research studying the links between human behavior and accounting in a general way. It should be noted that the results will be significant for future studies looking for real behavioral factors that drive a country to adopt an accounting framework. The studies will be able to use the empirical variables as a starting point and then they can extract new measures to identify the impact of behavior on decisions to adopt any standards.

At the present study, the authors strive to provide input to the literature by focusing on the determinants of the choice of an accounting practice in a DC reverberating to a new dimension which is the behavioral attribute.

This study aims to achieve two objectives: First, to investigate the moderating influences of Coronavirus-19 (Covid-19)-related psychological distress on the process of entrepreneurial cognition; and second, to close the gap between entrepreneurial intention and behavior of higher education institutions students.

Scales from previous studies have been adopted to develop a questionnaire survey. An online survey questionnaire then is carried out to collect the data; the final sample includes 405 university students. The validity and reliability of scales are tested throughout Cronbach's alpha and confirmatory factor analysis. Hypothesized correlations were then tested via structural equation modeling.

The results confirm the important roles of perceived behavioral control and entrepreneurial intention in encouraging entrepreneurial behavior, whereas attitude toward entrepreneurship is strongly and positively related to intention to engage in a business venture. Yet, subjective norms are not found to have an impact on entrepreneurial intention. Entrepreneurial attitude-intention link has been negatively moderated by Covid-19-related psychological distress. Also, Covid-19-related psychological distress can lessen the entrepreneurial intention–behavior linkage of higher education institutions students.

The study provides useful recommendations for practitioners such as educators and policymakers to promote higher education institutions students' entrepreneurship, especially in the global crisis context of the spread of Covid-19.

Being aware of the effects of the Covid-19 pandemic on the entrepreneurship process and translations from intention into behavior to become entrepreneurs provide useful insights to nascent entrepreneurs, community and our society to limit the negative influence of the Covid-19 pandemic and help us overcome this crisis.

Addressing the entrepreneurial intention–behavior gap is considered as the biggest contribution of this study. Moreover, the association between perceived behavioral control and entrepreneurial behavior, overlooked by previous studies, is also tested in this study. Furthermore, the findings confirm that psychological distress caused by Covid-19 can inhibit the cognitive process of entrepreneurship.

Although there are many efforts within organisations to improve the financial performance of business processes, the results of studies on the impact of internal factors on the financial performance of business processes in an organisation are inconsistent, even contradictory. Therefore, this paper aims to examine the extent and trends of the impact of factors inside companies on the financial performance of business processes and discover lessons learned to improve the financial performance of business processes.

This analysis was done through a quantitative study of listed companies in Vietnam. Pooled OLS regression, REM, FEM and robust regression were performed on 566 companies.

The results provide four main findings. First, firm size and operational efficiency strongly correlate with financial performance. Second, financial leverage has a negative, significant connection with financial performance. Third, net working capital has a positive and meaningful relationship with EPS and a negative association with ROE. Fourth, liquidity does not have any significant association with financial performance.

This study only restricts the internal factors affecting the financial performance of business processes without mentioning the external factors. Furthermore, this study is limited to one emerging country and has not been compared with companies in different countries.

The findings of this study may help inform users inside and outside the organisation to understand the factors that affect the financial performance of business processes. As a result, information users will focus more on aspects that can improve their financial performance to make informed decisions.

This study has many differences compared to previous studies. First, it focuses on the internal factors affecting the financial performance of business processes in non-financial listed companies in Vietnam, which has an emerging economy. First, it focuses on the internal factors affecting the financial performance of business processes in non-financial listed companies in Vietnam, which has an emerging economy. Second, this study analyses data in companies' financial statements for the ten years from 2012 to 2021, when the Vietnamese economy, in particular, and the world economy experienced many fluctuations due to the impact of the post-financial crisis 2007–2008 and the COVID-19 pandemic. Third, this study provides empirical evidence to support RBV, RDT theories and the trade-off theory of capital structure.

This study aims to integrate predictions from clinical psychology and UPPS impulsivity with the theory of planned behaviors (TPB) to draw a conceptual framework and test the prediction that attention deficit hyperactivity disorder (ADHD) symptoms, impulsivity would contribute to the prediction of the reasoned cognitive process of entrepreneurship over and above key predictors from an extended TPB model.

This study utilized a sample of 2,482 students from 14 universities/institutes in Vietnam; confirmatory factor analysis was employed to test the validity and reliability. Then, regression analysis with PROCESS macro approach (5,000 bootstrap sample and 95% confidence interval) was employed to estimate the association paths and multiple mediators.

The study reveals that ADHD symptoms and impulsivity substantially contribute to the exploration of an entrepreneurial intention throughout TPB predictors, with those higher in ADHD symptoms and impulsivity having higher intentions to engage in business venturing. Moreover, UPPS impulsiveness might valuably be incorporated with TPB predictors while predicting behaviors that are often examined as the process of rational cognitive strategies business venturing.

This study showed that a start-up business can be seen as a career choice for students who exhibit extensive ADHD symptoms to use their talents effectively, thus contributing to creating value for society and improving personal well-being.

This article stood to make contributions to entrepreneurship literature by investigating the effects of ADHD symptoms, four impulsivity traits on an entrepreneurial intention via three precursors in TPB, including attitude toward entrepreneurship, subjective norms and perceived behavioral control.

The purpose of this paper is to investigate the effects of transformational leadership on employee creativity through psychological empowerment, creative process engagement and intrinsic motivation.

Data were collected from 420 employees at 21 telecommunications enterprises in Vietnam directly by questionnaire survey. Statistical methods, such as confirmatory factor analysis (CFA) and structural equation model (SEM), were used to analyze the data.

This paper shows that transformational leadership indirectly affects employee creativity through the mediating variables. Transformational leadership has a positive relationship with psychological empowerment. Psychological empowerment has a proportional relationship with both creative process engagement and intrinsic motivation. Creative process engagement and intrinsic motivation have been shown to have positive effects with the employee creativity.

The main limitation of this paper is that the study only explores the relationship between transformational leadership and employee creativity through a number of the mediating variables.

The telecommunications industry is an industry that requires constant innovation, so managers need to aim for a leadership style that promotes employee creativity. Therefore, transformational leadership is a style that should be considered during the appointing and recruiting.

This paper contributes to the existing literature by focusing on understanding the relationship between transformational leadership and employee creativity in telecommunications enterprises in an Asian country with an emerging economy like Vietnam.

The purpose of this paper is to adopt the theory of planned behavior to close the entrepreneurial attitude–intention–behavior gap in the entrepreneurship field as well as test the key moderators of the entrepreneurial process, starting from entrepreneurial attitude and intention to behavior to engage in entrepreneurial activities – namely, entrepreneurship education.

The research used a sample of 2,566 students from 16 universities in Vietnam. First, Cronbach’s alpha and confirmatory factor analysis have been used to test the reliability and validity of scales. Then the coefficient paths in the conceptual framework were tested through structural equation modeling, and indirect associations were estimated via the PROCESS bootstrapping approach.

The research illustrated that both attitudes toward entrepreneurship and entrepreneurial intention serve as the central antecedents in the formation of entrepreneurial behavior. Also, when students are more entrepreneurially educated, the linkage between attitude toward entrepreneurship and entrepreneurial behavior was hypothesized to become stronger, yet the relation between entrepreneurial intention and behavior was weakened.

This research suggests useful recommendations for educators and policymakers to encourage university students’ favorable attitudes toward entrepreneurial activities, their intention to engage in them and their subsequent entrepreneurial behavior.

This research is expected to make a significant contribution to the entrepreneurship literature by closing the entrepreneurial attitude–intention–behavior gap as well as enriching our understanding of the influence of entrepreneurship education on the entrepreneurial process. Importantly, this research reveals that entrepreneurial education significantly moderates the effects of attitude toward entrepreneurship and entrepreneurial intention on entrepreneurial behavior.