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The authors explore the state of internationalization of accounting education as perceived by accounting academics, accounting employers, and accounting students in Vietnam. Based on data collected, authors draw recommendations to better facilitate internationalization of accounting education in Vietnam.

With a qualitative approach, the authors use content analysis (materials from 27 universities) and semi-structured interviews (28 participants) to explore the state of internationalization of accounting education as perceived by academics, employers, and students in Vietnam.

The authors identify the extent of and challenges in internationalization of accounting education in Vietnam, including language barrier, teaching approach, and budgetary constraints. Practical recommendations are drawn to help overcome challenges and facilitate progress.

The study integrates two fields of research: accounting and education, particularly through addressing in-depth perspectives of a broad range of stakeholders in addition to a detailed examination of archival contents. Practical recommendations are proposed for short term, medium term, and long term.

The purpose of this paper is to examine the effects of perceived implications of International Financial Reporting Standards (IFRS) adoption on the willingness to adopt IFRS.

The study analysed the causal relationships between perceptions and the willingness of the accountants to adopt IFRS.

The findings revealed that perceived benefits drove the willingness to adopt IFRS whereas the perceived disadvantages and challenges diminished the willingness. Knowledge of IFRS enhanced the willingness towards IFRS adoption. Also, legitimacy desire enhanced the association between the perceived implications and the willingness to adopt IFRS.

The study contributes significantly to theory and practice as Vietnamese policy makers recently announced their strategic planning to full IFRS adoption by 2025.

This paper compares and contrasts graduate accountant skills and employers' expectations in South East Asia (SEA).

We analyse the employers' expectation performance gap (EPG) in three countries – Indonesia, Malaysia and Vietnam – to provide a reflection on current professional accounting development in SEA. The study relies on data derived from multiple sources including job advertisements, CIMA “ready for business” project, Glassdoor website and other secondary data sources.

The findings indicate that over recent decades, the changing nature of the economy, state, and interest of the business sector (including the “Big Four”) have led to the wider adoption of professional accountancy qualifications. The findings suggest that graduates should be equipped with active learning activities such as project-based and work-integrated training to fill the expectation gaps between local university educators and employers.

Drawing upon a literature review of professional accounting education, we use the results of the documentations and secondary analysis to describe the performance expectation gap of accounting education in SEA.

The study indicates a large discrepancy between the teachings in accounting education and employer requirements in Vietnam, Malaysia and Indonesia and propose different methods to fill this employability gap in South East Asia.

The purpose of this paper is to numerically study the dissolution of solid particles using the smoothed particle hydrodynamics (SPH) method.

To implement dissolution, an advection–diffusion mass transport equation is solved over computational particles. Subsequently, these particles disintegrate from the solute when their concentration falls below a certain threshold.

It is shown that the implementation of dissolution is in good agreement with available data in the literature. The dissolution of solid particles is studied for a wide range of Reynolds and Schmidt numbers. Two-dimensional (2D) results are compared with three-dimensional (3D) cases to identify where 2D results are accurate for modelling 3D dissolution phenomena.

The present numerical model is capable of addressing related problems in pharmaceutical, biochemical, food processing and detergent industries.

The purpose of this paper is to investigate the effect of different guide fins structures (i.e. single-layer and double-layer guide fins) on the exhaust flow and thermal uniformity of the motorcycle exhaust thermoelectric generator.

One single-layer guide fins structure and three double-layer guide fins structures are numerically investigated in terms of exhaust flow uniformity with different exhaust properties. Then, the double-layer guide fins structure achieving the highest flow uniformity is fabricated and experimentally investigated on a motorcycle at different engine speeds together with the single-layer guide fins structure to evaluate the thermal uniformity.

The double-layer guide fins structure obtains a better flow uniformity and thermal uniformity compared to the single-layer structure. Among surveyed structures, the double-layer structure with three closed V-shape guide fins achieves the highest flow uniformity. This structure also improves the thermal uniformity from 3.0 to 90.1% in comparison with the single-layer structure in experiments.

In this paper, the double-layer guide fins structures are derived from the improvement of the single-layer guide fins structure. The fluid flow uniformity index is applied as a measure for assessing the exhaust flow uniformity. The enhancement of thermal uniformity of the double-layer guide fins structure is expected to increase the longevity and performance of the motorcycle exhaust thermoelectric generator.

The purpose of this paper is to explore the disparities in social awareness and use of the internet between urban and rural school children in the North of Vietnam.

A total of 525 pupils, aged 9-11 years old, randomly selected from seven urban and rural schools, who are internet users, participated in the study and consented to responding to a questionnaire adapted from an equivalent European Union study. A comparative statistical analysis of the responses was then carried out, using IBM SPSS v21, which consisted of a descriptive analysis, an identification of personal self-development opportunities, as well as issues related to pupils’ digital prowess and knowledge of internet use and internet safety, including parental engagement in their offspring’s online activities.

The study highlights the fact that children from both the urban and rural regions of the North of Vietnam mostly access the internet from home, but with more children in the urbanized areas accessing it at school than their rural counterparts. Although children from the rural areas scored lower on all the internet indicators, such as digital access and online personal experience and awareness, there was no disparity in awareness of internet risks between the two sub-samples. It is noteworthy that there was no statistically significant gender difference towards online activities that support self-development. In relation to safe internet usage, children are likely to seek advice from their parents, rather than through teachers or friends. However, they are not yet provided with an effective safety net while exposing themselves to the digital world.

Although the Vietnamese national curriculum on the computer science subject does not explicitly cover the use of the internet and its related aspects, the majority of children who took part in this study claimed to have used the internet in their learning activities. This emphasises the urgent need for the Ministry of Education and educators in the country to not only improve information and communication technology facilities in schools, but also to revise the computer science curriculum in order to provide a supportive environment for learning development and collectively advocate the dynamics of internet use in order to ensure safe access and use by the children.

Discusses how resources are allocated in capitalist and socialist economies comparing the concept of interest (e.g. for present value calculations) with the use of capital charges (e.g. for calculating opportunity cost). Contrasts the Islamic economic system, which rejects interest but considers moral factors and the will of Allah when measuring welfare. Explains how these ideas can be expressed in the accounting price of capital (for objective factors) and by Islamic welfare criteria; and how they differ from the Pareto Criterion and capitalist concepts of utility. Lists four principles and 12 welfare criteria for an Islamic allocation of resources; and some hints on their practical application before summarizing the conclusions.

Outlines the difficulty of retaining new employees covering the problems, costs and methods used to retain productive employees. Suggests that there is often insufficient data regarding initial employee performance and the lack of incentives for better performers who are often treated equally with under performers. Considers the costs and benefits of using employment agencies. Briefly considers the use of pay as an incentive, including bonuses and stock ownership and job satisfaction through good job design to increase variety.

COVID-19 presents a serious and unprecedented challenge around the globe. Street vendors are the most vulnerable group during this pandemic regarding livelihood loss and contagion risk. This research aims to examine the roles of risk communication work in enhancing COVID-19 risk perceptions and adoption of COVID-19 preventive behaviors among street vendors.

The data were collected from the street vendors in urban Vietnam. A binary probit model was used for analyzing the relationships among exposure to risk communication, risk perception and adoption of preventive behaviors.

The analysis reveals the outreach of risk communication work to the street vendors. A rather large proportion of the respondents perceive high risks associated with COVID-19. All respondents adopt COVID-19 preventive behaviors; however, the proportion of regular adoption is moderate and even very low for most behaviors. Their frequent exposure to risk communication significantly raises their risk perceptions and encourages their regular adoption of preventive behaviors, particularly regarding the measures that are affordable and less detrimental to their livelihood.

This research is among the first attempts to examine risk communication to the vulnerable group, how they perceive risks and the extent to which they adopt preventive behaviors during a public health crisis. This research draws some implications for risk communication and social welfare policies to obtain sustainable development goals.