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Article
Publication date: 18 April 2024

Thuy Thanh Tran, Roger Leonard Burritt, Christian Herzig and Katherine Leanne Christ

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and…

Abstract

Purpose

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Design/methodology/approach

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Findings

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

Practical implications

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

Originality/value

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 18 April 2024

Quang Ta Minh, Li Lin-Schilstra, Le Cong Tru, Paul T.M. Ingenbleek and Hans C.M. van Trijp

This study explores the integration of smallholder farmers into the export market in Vietnam, an emerging economy. By introducing a prospective framework, we seek to provide…

Abstract

Purpose

This study explores the integration of smallholder farmers into the export market in Vietnam, an emerging economy. By introducing a prospective framework, we seek to provide insight into factors that influence this integration process.

Design/methodology/approach

This study examines the expected growth and entry of Vietnamese smallholder farmers into high-value export markets. We collected information from 200 independent farmers as well as from five local extension workers, who provided information on 50 farmers.

Findings

The study reveals that the adoption of new business models is more influential than the variables traditionally included in models of export-market integration in predicting expected growth and entry into high-value export markets. In addition, the results highlight divergent views between farmers and extension workers regarding the role of collectors, with farmers perceiving collectors as potential partners, while extension workers see them as impediments to growth.

Research limitations/implications

The prospective model presented in this study highlights the importance of policy interventions aimed at promoting new business models and addressing infrastructure and capital constraints for the sustainable transformation of agricultural sectors in emerging markets.

Originality/value

This is one of the first articles to apply a prospective approach to export-market integration and demonstrate its efficacy through an empirical study. The suggested prospective approach could facilitate the design of policies aimed at export-market integration within the context of dynamic, emerging markets.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 24 August 2022

Hang Thi Ngo and Le Thi Hoai Nguyen

This study aims to identify the key factors driving consumer adoption attention toward FinTech services in a bank-based financial system to lay a firm ground for further policy…

1174

Abstract

Purpose

This study aims to identify the key factors driving consumer adoption attention toward FinTech services in a bank-based financial system to lay a firm ground for further policy recommendations to promote the dual development of FinTech and the banking industry in Vietnam as well as other emerging economies similar banking system.

Design/methodology/approach

A technology acceptance model with a data set of 387 observations collected from a thorough research design is used and proceeded with probit regression.

Findings

The paper finds that existing bank users are holding a high intention to approach FinTech services regardless of involved costs and time, suggesting a traditional banking system to open up the collaboration channel with FinTech firms in prospective business areas. The findings also reveal an interestingly important position of consumers’ latent needs in inclining consumers to use FinTech services in Vietnam.

Research limitations/implications

In this study, the variable measurement is not comprehensive as the authors use a single question for each variable. Second, most of the respondents reside in two big cities of the country, which are currently witnessing the rising presence of FinTech companies. So, if the future penetration of FinTech firms reaches out of these big cities, a better research sample with a diversified geographic trait should be considered.

Practical implications

This study’s findings draw out valuable recommendations to bankers and especially policymakers to stimulate the future penetration of FinTech firms along with assuring and strengthening the important position of the banking sector in the economy.

Originality/value

This paper’s novelty lies in several aspects. First, this study provides a broad view of the market potentials for FinTech firms from the demand side on a wide range of FinTech services rather than focusing only on payment services as presented in previous studies. Besides, the paper also discovers a new factor attributing to the adoption intention of the FinTech end-users, the users’ latent needs. Third, these empirical results carry a considerable contribution to the limited literature on this topic in Vietnam. And, most importantly, this study’s findings significantly prove the noticeable contribution of consumers’ preference to the indisputable development of FinTech. This afterwards helps to shape viable governmental regulations to facilitate effective market penetration strategies of FinTech in accordance with nurturing the future strategic development of a bank-based financial system under the emergence of FinTech. Of which, the authors call for clear and official moves of the governmental bodies in facilitating the collaboration between FinTech and the banking system coupled with enhancing measures of customer protection in the financial field in Vietnam. The findings and the regulatory implications for our country could be a vital source and replicated for other emerging economies’ cases with similar traits of the financial system.

Details

Journal of Financial Regulation and Compliance, vol. 32 no. 2
Type: Research Article
ISSN: 1358-1988

Keywords

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