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This study aims to investigate countries without national property insurance and see how experience affects behavior toward higher-risk flood prone property.

Using a unique data set that captures the flood experiences of homeowners that search for new housing, the authors examine the premiums or discounts of such experience on homes at risk. The authors use hedonic property modeling to estimate the effects of experience on values.

The authors find that such experiences play a strong role in convincing buyers of the real risks imposed by climate change and sea level rise and the authors expect these demand-side behavioral changes to persist. This finding is unlike more developed markets where insurance may be subsidized and negative effects on value dissipate within a few years.

The world is starting to pay more attention to climate risk and the results in developed countries have been biased by the extensive insurance provided by the government or emergency funding.

Providing market transparency on climate risks will result in permanent market effects, if not otherwise subsidized.

The governments should encourage market disclosure.

No one has ever had a data set like this before where the authors get to observe the behavior of those already experiencing property losses from flooding.

Most governments around the world rely heavily on tax revenue to fund not only their recurrent expenditure but also their long-term development goals. There is some evidence suggesting that tax evasion in Vietnam has, over the years, been on the rise in terms of number, scale and degree of sophistication. It may thus be beneficial to understand the extent to which various relevant psychological factors interact to influence the tax compliance of Vietnamese taxpayers. This chapter attempts to quantify the effects of taxpayer's emotion, trust and perception on their tax compliance in Vietnam. It adopts a positivist research framework, a quantitative research method and primary data collection. First, a simple, theoretical model in which emotion and trust affect tax compliance both directly and indirectly through perception as a mediating variable, is constructed. The Baron−Kenny method is then applied to the data collected from an e-survey to test various hypotheses derived from the devised theoretical model. The results show that taxpayer's perception positively and significantly influences tax compliance whereas emotion and trust exert significant and positive effects on tax compliance both directly and indirectly (via perception). The findings suggest that voluntary tax compliance in Vietnam can be improved through better tax administration services, more fiscal policy accountability and pro-active tax socialization.

This study investigates the optimum size for manufacturing firms and the impact of subcontracting on firms' likelihood of achieving their optimal scale in Vietnam.

Using data from the enterprise census in 2017 and 2021, the paper first estimates the production function to identify the optimum firm size for manufacturing firms and then applies the logit model to investigate factors associated with the optimal firm size.

The study reveals that medium-sized firms exhibit the highest level of productivity. Nevertheless, a consistent trend emerges, indicating that nearly 90% of manufacturing firms in Vietnam operated below their optimal scale in both 2017 and 2021. An analysis of the impact of subcontracting on firms' likelihood to achieve their optimal scale emphasizes its crucial role, especially for foreign firms, exerting an influence nearly five times greater than that of the judiciary system.

The paper's findings offer crucial policy implications, suggesting that initiatives aimed at enhancing the overall productivity of the manufacturing sector should prioritise facilitating contract arrangements to encourage firms to reach their optimal size. These insights are also valuable for other countries with comparable firm size distributions.

This paper provides the first empirical evidence on the relationship between firm size and productivity as well as the role of subcontracting in firms' ability to reach their optimal scale in a country with a right-skewed distribution of firm sizes.

Little is known about how religious beliefs can motivate consumers to behave more pro-environmentally. Drawn on an integrated model of the theory of planned behavior, the norm activation model and the self-determination theory, this study aims to explore the effects of religious beliefs (especially, karmic beliefs (KB) and beliefs in a just world (BJW)) on consumers' pro-environmental behavior.

A sample of 736 consumers recruited from the eight most populous cities in Vietnam using the mall-intercept survey approach and structural equation modeling (SEM) was utilized to test the hypothesized model and hypotheses.

The findings indicate that KB and BJW can increase consumers' green intrinsic motivation, which subsequently encourages them to engage in pro-environmental consumption. Moreover, awareness of consequences (AOC) and ascription of responsibility (AOR) serially indirectly inspire consumers' sustainable consumption through serial mediators, including personal norms (PN), attitudes toward green products and green purchase intention.

Based on the findings, some theoretical and managerial implications for pro-environmental consumption are provided.

The study offers fresh perspectives on the role of religious beliefs in pro-environmental research. Additionally, this study sheds new light on the marketing literature by integrating the theory of planned behavior (TPB) and norm activation model (NAM) with self-determination theory (SDT) to explore the underlying mechanisms and effects of psychological components on consumers' pro-environmental behaviors.

This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.

Drawing on a sample of 200 listed firms in Vietnam in 2017, the authors constructed a disclosure index based on the content of the International Integrated Reporting Committee (IIRC) Framework. Using this index, the study measures the extent to which Vietnamese listed firms’ annual reports include the content elements required by the integrated reporting (IR) Framework. The study performs ordinary least square regression to investigate the influencing factors.

The study documents that, on average, Vietnamese listed firms disclose about 43% of the information required by the IIRC Framework. The disclosure levels are positively associated with manufacturing firms, board independence, foreign ownership, government ownership, audit quality and firm size.

Integrated reports have been widely adopted in many countries, but it is still a new issue in Vietnam. This is the first paper providing some insights into the inclusion of the content elements required by the IR Framework by listed firms in Vietnam. It also contributes to the disclosure literature by providing empirical evidence on the factors influencing these disclosure levels. Deriving from the findings, the authors offer recommendations for policymakers on the issue of regulating and implementing IR in Vietnam.

The purpose of this paper is to review both international and domestic (i.e. Vietnamese language) journal articles and graduate theses and dissertations on educational leadership in Vietnam. The review addresses two specific goals: first, to describe and critically assess the nature of the formal knowledge base on principal leadership in Vietnam, second, to synthesize findings from the existing literature on principal leadership in Vietnam.

The paper employed a method for conducting systematic reviews of research. The authors conducted a detailed, exhaustive search for international and “local” papers from Vietnam, yielding 120 research sources. Information from these papers was extracted and evaluated prior to analysis. Data analysis included both quantitative description of the “review database” as well as critical synthesis of substantive findings.

The review supports and extends an earlier review which found that the practice of educational leadership in Vietnam remains largely “invisible” to the international community of scholars. The review also yielded a highly critical assessment of research perspectives and methods used in the “local” Vietnamese studies which comprised the bulk of the authors’ database. Synthesis of substantive findings highlighted the manner by which organizational, political, and socio-cultural forces in the Vietnamese context shapes the practice of school leadership.

First, qualitative studies are recommended that seek to describe, in-depth, the enactment of leadership in the Vietnamese context. Second, broad-scale surveys of characteristics, attitudes, and beliefs of school leaders across Vietnam are warranted. Third, the authors encourage graduate students and scholars studying school leadership in Vietnam to undertake a new generation of theory-informed studies that connect with the global literature.

Due to the relatively weak nature of the existing knowledge base, the authors were unable to identify specific implications for leadership practice. However, practical implications are identified for developing the research capacity needed to improve research quality in Vietnam’s universities.

This review is the first systematic review of educational leadership and management conducted of the Vietnamese literature. Moreover, the authors suggest that the review is original in its comprehensive coverage of both the local and international literature on educational leadership in Vietnam.

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.

Business Process Reengineering (BPR) eliminates non-value-added (NVA) and essential non-value-added (ENVA) waste through radical process redesign to improve organizational operations. Comprehensive research integrating BPR tools is needed to understand their benefits for manufacturing firms. This research presents an integrated BPR-simulation framework tailored to the manufacturing sector to maximize process improvements and operational excellence.

The BPR design methodology adopts a systematic, multi-stage approach. The first phase involves identifying a specific improvement process aligned with BPR's core objectives. This phase analyses and redesigns workflows to optimize task sequences, roles, and stakeholder interactions while eliminating redundancies and inefficiencies via Workflow Process Reengineering. Visual process mapping tools, including VSM and simulation, pinpoint areas of waste, delay, and potential enhancement. The second phase follows the workflow analysis and aims to improve efficiency and effectiveness by redefining roles, rearranging tasks, and integrating automation and technology solutions. The redesigned process undergoes evaluation against key performance indicators to ensure measurable improvements are achieved. The final phase validates the proposed changes through simulation models, assesses the impact on key performance metrics, and establishes the necessary infrastructure for successful implementation. The proposed model is empirically validated through a case study of a leading apparel company in Vietnam, confirming its effectiveness.

The findings reveal that NVA activities are being eliminated, and ENVA activities in key departments are significantly reduced. This yielded a substantial improvement, reducing 25 out of 186 combined ENVA and NVA operations in the sewing facility, involving a decrease of 15 ENVA operations and the removal of 10 NVA operations. Consequently, this led to an 8.5% reduction in the proportion of ENVA operations, accompanied by a complete 100% elimination of NVA activities.

The single case study limits generalizability; thus, expanded implementation across diverse manufacturing sub-sectors is required to establish validity and broader applicability of the integrated framework.

The experimental results highlight the proposed model's effectiveness in optimizing resource utilization and its practical implementation potential. This structured BPR methodology enables organizations to validate, evaluate, and establish proposed process changes to enhance operational performance and productivity.

The paper is aimed at examining the mediating role of action and coping plans in reducing intention-behaviour gap as a function of underlying perceived self-efficacy [action self-efficacy (ActS) and coping self-efficacy (CopS)] in organic food (OF) consumption.

A cross-sectional study was designed to examine the moderating role of perceived self-efficacy in the intention–plans–behaviour relationship. To test the theoretical framework, data from 453 valid questionnaires were recruited in Hanoi (Vietnam) and were analysed to test validity and reliability before being evaluated for hypothesis testing by Smart-PLS 4.0.

The results indicate that action and coping plans have significant positive effects on the relationship between intention and behaviour. CopS has a significant positive effect on the two paths of the intention-coping plan-behaviour mediation, whereas action plan (AP) has merely a significant positive link to the intention-AP path.

There are several limitations of the paper, including a small and undiversified-characteristic sample and general OF.

The findings of the study make recommendations for marketers to boost OF consumption in Vietnam.

This is the first study to examine a dual-moderated mediation model in narrowing the intention-behaviour gap, especially in the context of OF consumption. Particularly, the notions of plan and self-efficacy are divided into sub-constructs on the basis of different functions and both paths in the intention-plan-behaviour mediation are investigated. AP and coping plan are served as dual mediators, whereas ActS is regarded as moderator for both paths of intention-AP-behaviour link and CopS is examined as moderator for both paths of intention–coping plan–behaviour relationship, providing a holistic mechanism in translating intention into behaviour.

This study focuses on the relationship between foreign direct investment (FDI) and economic growth of the formal sector comprising all foreign and domestic registered enterprises engaged in production of goods and services.

This study uses a balanced longitudinal data set for the period from 2006 to 2014 from secondary sources in 63 provinces/cities of Vietnam. The generalized method of moments (GMM) estimation for a dynamic panel data model is applied.

The greater the share of FDI in capital resource, the more favorable the output growth in the whole formal sector. The FDI enterprises are more productive than domestic formal firms, and the output growth of FDI firms creates a positive spillover effect on the output growth of domestic firms.

The effect of FDI on economic growth is investigated at subnational level for the whole formal economic sector as well as the formal domestic firms. The domestic and foreign industrial agglomerations and the business environment are also examined.