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1 – 10 of 21
Article
Publication date: 20 August 2018

Remmer Sassen, Miriam Stoffel, Maximilian Behrmann, Willi Ceschinski and Hanh Doan

One group of risk governance actors that recently came into focus for empirical studies is the board of directors. In this context, the increasing number of directors that work on…

Abstract

Purpose

One group of risk governance actors that recently came into focus for empirical studies is the board of directors. In this context, the increasing number of directors that work on more than one board committee (committee overlap) as well as its effects on monitoring effectiveness has become a prevalent subject of discussion. In this context, this paper aims to investigate the current status of empirical research on how committee overlap affects monitoring effectiveness.

Design/methodology/approach

A meta-analytical approach is used, encompassing a total sample of 167,449 observations. The authors consider several determinants of monitoring effectiveness such as reporting quality, executive compensation, pay for performance-sensitivity, CEO turnover, audit fees, qualified audit opinion and investment/overinvestment.

Findings

The authors’ meta-analysis proves that research on the effects of committee overlap yielded highly controversial results. Although there is no correlation between overlap and monitoring effectiveness at the general level, the presence of their relationship is still confirmed in a few subcategories. The authors also verify that the legal requirements regarding board structure and committee overlap has a certain influence, particularly in the common law system.

Originality/value

The meta-analytical insights help to derive statements that are more comprehensive and go beyond the results of the investigated primary studies. Furthermore, the insights offer implications for firms, theory and new opportunities regarding future empirical research to address unresolved questions.

Details

The Journal of Risk Finance, vol. 19 no. 4
Type: Research Article
ISSN: 1526-5943

Keywords

Article
Publication date: 31 August 2022

Nguyen Phuong Thao, Thi Kinh Kieu, Gabriele Schruefer, Ngoc-Anh Nguyen, Yen Thi Hoang Nguyen, Nguyen Vien Thong, Ngo Thi Hai Yen, Tran Thai Ha, Doan Thi Thanh Phuong, Tuong Duy Hai, Nguyen Dieu Cuc and Nguyen Van Hanh

This study aims to investigate specific professional competencies of teachers to implement education for sustainable development (ESD) in the contexts of Vietnam.

Abstract

Purpose

This study aims to investigate specific professional competencies of teachers to implement education for sustainable development (ESD) in the contexts of Vietnam.

Design/methodology/approach

The authors carried out a Delphi study with eight ESD experts in Vietnam to collect their expertise viewpoints regarding teachers’ ESD professional competencies.

Findings

In total, 13 competencies related to three dimensions (content knowledge/cognitive, pedagogical and pedagogical content knowledge, motivation and volition) were highlighted by ESD experts.

Research limitations/implications

The proposed teachers’ competencies were based on the ideas of a small group of experts, and the results need to be tested, refined and confirmed by further work. Besides, in this study, we have not defined the levels of achievement for each competency as well as developed assessment tools.

Practical implications

The specific professional competencies for teachers can be considered as a foundation for developing educational offers focusing on promoting the specific teachers’ professional competencies in basic ESD training.

Originality/value

Studies on educators’ professional competencies for ESD mostly were conducted in western countries. However, competencies do not exist independently; instead, they should be considered in specific contexts of teaching, school, culture and society. This research is among one of the first studies that contextualizes teachers’ competencies in a non-western context.

Details

International Journal of Sustainability in Higher Education, vol. 23 no. 7
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 21 September 2021

Pham Tien Thanh, Hanh Thi Hong Nguyen, Le Thi Bao Ngan, Doan My Duyen Nguyen, Gia Han Phan and Thi My Nhung Nguyen

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Library Hi Tech, vol. 40 no. 2
Type: Research Article
ISSN: 0737-8831

Keywords

Book part
Publication date: 1 September 2022

Thiện Nguyễn Hoàng

This chapter provides information on the development of Vietnamese education under the influence of global forces based on the analysis of relevant education research and policies

Abstract

This chapter provides information on the development of Vietnamese education under the influence of global forces based on the analysis of relevant education research and policies using Wolhuter’s frameworks. In the process of coming up with ways to develop education in the face of different influences of globalization, besides having reactions with patterns commonly found in countries around the world, Vietnam also has responses that reflect its own political, sociocultural and economic characteristics. The state still plays a controlling role in education at all levels and many culture-related features that have existed throughout the country’s history have hardly changed, namely aspects related to teachers, learners and teaching and learning methods. To sustain its education in the globalized era, Vietnam must make more efforts in various aspects such as the link between education and employment, the logic of education objectives, the feasibility and appropriateness of curricula, quality of education, especially of higher education and equality in education for underprivileged groups.

Details

World Education Patterns in the Global South: The Ebb of Global Forces and the Flow of Contextual Imperatives
Type: Book
ISBN: 978-1-80382-681-3

Keywords

Article
Publication date: 3 April 2017

Rezaul Kabir and Hanh Minh Thai

The theoretical and empirical relationships between corporate social responsibility (CSR) and corporate financial performance are not without controversy. Yet, CSR activities are…

8388

Abstract

Purpose

The theoretical and empirical relationships between corporate social responsibility (CSR) and corporate financial performance are not without controversy. Yet, CSR activities are increasingly undertaken by a large number of firms, not only in developed countries but also in emerging countries. This paper aims to investigate the moderating effect of different aspects of corporate governance, which are foreign and state ownership, board size and board independence, on the relationship between CSR and financial performance.

Design/methodology/approach

A sample of Vietnamese listed firms is analyzed. Robust regression analysis is performed using ordinary least squares as well as fixed-effects and two-stage least squares model.

Findings

Ordinary least squares regression results show that CSR activities affect the financial performance of firms positively. Furthermore, corporate governance features like foreign ownership, board size and board independence strengthen the positive relationship between CSR and financial performance, but there is no such impact of state ownership.

Originality/value

Previous studies mostly investigate the direct effect of CSR on financial performance. A few studies examine the moderating effect of corporate governance, which is ownership concentration and board gender diversity. As an emerging country, Vietnam has some specific characteristics on corporate governance. This paper contributes by investigating the moderating effect of few major aspects of corporate governance, which are foreign and state ownership, board size and board independence.

Details

Pacific Accounting Review, vol. 29 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 3 October 2019

Coco Klußmann, Remmer Sassen and Elisa Gansel

The purpose of this paper is to answer the following research question: What are the key factors of the participatory process for establishing sustainability reporting in German…

Abstract

Purpose

The purpose of this paper is to answer the following research question: What are the key factors of the participatory process for establishing sustainability reporting in German universities?

Design/methodology/approach

To answer the research question, this study uses qualitative methodology, following the grounded theory approach and triangulation of qualitative methods for accessing data.

Findings

The findings show that universities face a high level of difficulty in introducing sustainability reporting, which has an external and an internal dimension.

Originality/value

This paper contributes to the understanding of sustainability reporting processes of universities from an internal perspective, specifically through experts who are involved in the preparation of sustainability reports. Furthermore, it delivers insights for a theory-based discussion, which may support universities in starting sustainability reporting activities and improving reporting processes.

Article
Publication date: 9 October 2020

Tran Nu Quy Linh, Tran Thi Tuyet Hanh and Rajib Shaw

This paper aims to analyze the current responses applied in Vietnam to the Coronavirus disease (COVID-19) pandemic and link these measures to priority actions highlighted in the…

Abstract

Purpose

This paper aims to analyze the current responses applied in Vietnam to the Coronavirus disease (COVID-19) pandemic and link these measures to priority actions highlighted in the Sendai Framework for Disaster Risk Reduction (SFDRR). From there, strengths, limitations and recommendations on applying the SFDRR to build the pandemic resilience in the future are discussed.

Design/methodology/approach

The authors synthesize literature on response measures to the COVID-19 pandemic in Vietnam from January to June 2020 and compare to four priority actions of the SFDRR including understanding risk, strengthening governance, investing in risk reduction for resilience and enhancing preparedness for effective response and resilient recovery.

Findings

Vietnam has effectively controlled the pandemic with 401 infected cases and no death so far. Well preparation, timely policies’ implementation, risk communication and comprehensive approaches are key strategies. These measures are same as the four priority actions in the SFDRR.

Originality/value

To the best of the authors’ knowledge, this is the first study in Vietnam to link the COVID-19 response and the SFDRR, which can serve as an important example for other countries in responding to the pandemic. Some measures have surpassed SFDRR’s guidance, especially preventive responses applied nationwide with strong political will and the community’s commitment accompanied by sanctions. Cultural factors such as the habit of using masks to prevent air pollution have contributed to the good observance of wearing mask regulations during the pandemic. However, some areas that need more attention include specific solutions for vulnerable groups, limiting fake news and ensuring patient privacy.

Details

International Journal of Disaster Resilience in the Built Environment, vol. 12 no. 1
Type: Research Article
ISSN: 1759-5908

Keywords

Article
Publication date: 3 January 2022

Phung Thanh Quang, Ehsan Rasoulinezhad, Nguyen Nhat Linh and Doan Phuong Thao

The main purpose of this paper is to analyze the sustainable inward FDI pattern of Vietnam.

1285

Abstract

Purpose

The main purpose of this paper is to analyze the sustainable inward FDI pattern of Vietnam.

Design/methodology/approach

This paper intends to analyze the sustainable FDI pattern of Vietnam using the gravity theory and panel data approach for the annual data over the period of 2007–2020.

Findings

Vietnamese FDI volume is positively affected by political and social factors, globalization and green energy consumption, while geographical distance is a major obstacle to the increase of FDI inflows of the country.

Practical implications

As the main practical policy implications, issuing policies for sustainable economic growth, launching the novel strategy of green FDI neighborhood policy and regionalism through free trade agreements are recommended.

Originality/value

To the best of author's knowledge, there has not been any in-depth academic study focusing on the Vietnam's sustainable FDI. In addition, three robustness checks have been conducted to ensure the validation of empirical findings.

Details

China Finance Review International, vol. 12 no. 2
Type: Research Article
ISSN: 2044-1398

Keywords

Article
Publication date: 13 September 2011

Doan Ngoc Phi Anh, Duc‐Tho Nguyen and Lokman Mia

This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period…

1381

Abstract

Purpose

This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period when the economy was in transition toward a more market‐oriented system.

Design/methodology/approach

Questionnaire responses were obtained from the head or vice‐head of the accounting department in 181 enterprises, and follow‐up interviews conducted with 20 of the respondents. The responses were analysed with simple statistical tests and ANOVA.

Findings

Two of the key findings are in line with results reported previously for other countries: adoption rates for “traditional” Western MAPs are higher than for “contemporary” ones; and state‐owned enterprises tend to exhibit lower adoption rates than other enterprises. A third key finding represents new insight, but it may be applicable to only Vietnam (and possibly a limited number of other transition economies). This third finding arises from our identification of a group of Western MAPs which closely resemble the type of accounting and planning activities routinely undertaken under the former central planning (CP) system. These CP‐compatible MAPs are adopted far more widely (even at present) than are other MAPs. Overall, the findings are broadly consistent with the diffusion of innovation theory.

Originality/value

This study examines the Western MAP adoption experiences of a developing economy in transition, one which has received relatively little attention in the MA literature to date.

Details

Pacific Accounting Review, vol. 23 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 5 June 2023

Van Thanh Nguyen, Le Thai Phong and Nguyen Thi Khanh Chi

This study aims to investigate the impact of AI chatbots on customer trust in AI chatbots for hotel services.

1425

Abstract

Purpose

This study aims to investigate the impact of AI chatbots on customer trust in AI chatbots for hotel services.

Design/methodology/approach

The probability sampling method was employed to develop a research sample. The research uses correlation analysis and structural equation modeling to analyze the data of 413 valid observations collected in the structured questionnaire survey in Vietnam.

Findings

The paper reports that empathy response, anonymity and customization significantly impact interaction. Empathy response is found to be the strongest influence on interaction. Meanwhile, empathy response and anonymity were revealed to indirectly affect customer trust. This paper also contributes several implications for hotel providers in emerging economies.

Originality/value

To the best of the authors’ knowledge, this is the first study to shed light on the role of AI chatbots in explaining customers’ behavior. The results provide an enhanced understanding of how the AI chatbot system influences customers’ decision-making. It has been used to plan the chatbot application and highlight which implementation issues need the most attention in the hospitality industry.

Details

Consumer Behavior in Tourism and Hospitality, vol. 18 no. 3
Type: Research Article
ISSN: 2752-6666

Keywords

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