Search results

This study aims to examine the factors affecting accounting students’ adoption of artificial intelligence (AI) in Vietnam.

This study employs an empirical analysis based on hand-collected data from 275 accounting students in Ho Chi Minh City, Vietnam. The study model was performed using the partial least squares structural equation modelling methodology, facilitated by SmartPLS 4.0.

The study results show that perceived usefulness, perceived ease of use (PEOU), AI literacy, social influence (SI), facilitating conditions and technology readiness are positively associated with AI adoption by accounting students. The findings suggest the important role of SI in shaping the relationship between PEOU and AI adoption.

This study is limited to universities in Ho Chi Minh City, Vietnam, with a small sample size, which may reduce the generalisability of findings to other cities in Vietnam or other countries due to different regulations. Future research could examine comparative and cross-country analyses within similar institutional settings.

The study findings suggest that universities should consider offering more AI-related subjects to improve students’ AI proficiency and capacity.

This study examines the determinants of AI adoption by accounting students in Vietnam, addressing a previously unexplored area in the literature.

Based on the contingency theory and resource-based view, this study develops and tests a moderated mediation model explaining the performance implications of the interaction between the accountants’ participation in strategic decision-making (APAR) and accounting capacity (ACAP) in promoting the use of management accounting systems (MAS) toward enhancing firm performance.

Using partial least squares structural equation modeling, the authors tested the proposed model and its hypotheses with survey data from 340 large Vietnamese firms.

The results indicate that (1) MAS act as the full mediator in the positive relationship between APAR and firm performance, and (2) ACAP positively moderates the effect of APAR on the use of MAS.

This study bridges the gap between accounting and strategic management literature by elucidating the mechanism by which the involvement of accountants in strategic issues improves the use of MAS toward enhancing firm performance and increases the current understanding of ACAP as a boundary condition for this mechanism.

This research examines how bank competition and corporate social responsibility (CSR) affect the stability of Vietnamese commercial banks.

Utilizing data collected from 24 commercial banks spanning the period from 2015 to 2022, the paper employs the two-step system generalized method of moments (SGMM) regression method to find the impact of competition and CSR on commercial banks’ stability in Vietnam.

The key findings are (1) increased competition boosts commercial bank stability; (2) economic and environmental CSR initiatives adversely affect bank stability, while social CSR has a positive impact; (3) seven other factors are also identified to enhance bank stability, including bank size, cost management efficiency, independent management, inflation, gross domestic product (GDP) growth, monetary policy and volatility time.

Prior studies have not concurrently incorporated both CSR and bank competition in their investigations of bank financial stability. Specifically, the comprehensive components of CSR remain underexplored, with a predominant focus on its environmental dimension. This research stands out as one of the few endeavors scrutinizing the influence of competition and CSR on commercial bank financial stability in Vietnam, with a detailed investigation of all three components of CSR.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2024-0316

The phase-field method of interfacial damage is used to simulate the damage in composite structures containing the brittle orthotropic materials and their interface.

In the brittle fracture modeling, the strain tensor is decomposed into positive and negative parts characterizing tension and compression behaviors. By requiring an elastic energy preserving transformation involving the elastic stiffness tensor, these two strain parts must satisfy the orthogonality condition in the sense that the elastic stiffness tensor responds as a metric. However, most of the recent phase-field methods for brittle fracture do not verify this orthogonality condition. Additionally, to describe the damage in structures with anisotropic phases, recent studies have used multiple phase-field variables, with each preferential orientation represented by a phase-field variable to describe the bulk damage of component materials. This approach increases the complexity of simulation procedure. These disadvantages motivate the present study aimed at enhancing the simulation method.

The present study improves the phase-field method of interfacial damage by (1) incorporating the strain orthogonality condition into the phase-field method; (2) using only one phase-field variable instead of multiple phase-field variables to simulate damage in component orthotropic phases; and (3) investigating the interaction between interfacial damage and bulk damage as well as the effect of orientation tensor of preferential orientation in each orthotropic phase and the interfacial parameters on crack branching in composite structures.

Through several simulation examples, the present simulation method is proven to be accurate, effective, and helps the simulation process simpler than previous relevant methods.

Proactive risk assessment suggests that risk assessment should emphasize the consequences that it might cause and the opportunities it might create for firms. Hence, this study aims to validate risk impact on supply chain performance in the context of the Vietnamese construction sector. Also, a complex network, in which multiple risk factors mutually affect, impede or promote each other, is developed to assist managers in tackling unpredictable risks proactively. In particular, the authors investigate whether certain risks could be considered either challenges or opportunities for businesses in turbulent times to improve SC performance.

The construction industry is the focal study context as it is one of the most essential industries in charge of providing accommodations, infrastructures and employment for society. 289 valid responses used in this research are from a large-scale survey result, supported by a Japanese government project promoting sustainable socio-economic development in Vietnam.

From the study findings, the authors find that external risk brings opportunities for supply chain performance. Meanwhile, demand risk, when it occurs, can reduce the danger level of operational risk, which is an interesting finding of this research. It is evident that when multiple risk factors mutually affect, impede or promote each other, it provides a more meaningful examination of mutually interconnected supply chain risks.

Practitioners should perceive risks as an opportunity than a threat. This study contributes to preventing risks and guaranteeing an effective and efficient supply chain by tackling unpredictable risks in a disruptive period. Moreover, data on validating research models collected during the Covid-19 pandemic and Ukraine and Russia conflicts reflect the topicality of this study.

This research aims to specialise in the investigation of risk management for service-oriented manufacturing supply chains via two stages, highlighting its differences from manufacturing. The research article is commenced by executing an encyclopedic review of earlier research to ascertain the distinctive traits of service-oriented manufacturing supply chains and identify prevalent risks. Secondly, an empirical study in the construction field, amongst the industry hardest struck in the mist of the COVID-19 epidemic, is conducted to thoroughly inspect the resonant effect of these risks on service-oriented manufacturing supply chain performance.

In this study, to validate the resonant effect mechanism, a thorough assessment is undertaken by juxtaposing theoretical model to a newly constructed comparative model that encompasses the single effects of risks on supply chain performance.

63% variance of service-oriented manufacturing supply chain performance was showcased by the resonant effect model, compared with 46.3% in the comparative model. Moreover, each risk exerts a more glaringly significant impact on supply chain performance, asserting the mechanism of the resonant influence. Another noteworthy result involves the demand risk possessing a low effect on supply chain performance, thus emphasising the superiority of service-oriented manufacturing supply chains.

Future research endeavours should hinge on the optimal “resonant” model explosion, thereby foreseeing and alleviating worst-case scenarios to guarantee the robustness and resilience of supply chain networks.

Indubitably, reducing the intensity of the resonant effect revolves around lowering the coefficient of “a,” thereby restricting/eliminating the link among risks. Therefore, the suggested resonant impact model might thus serve as “a road map”. In light of the aforementioned considerations, it is advisable that supply chain executives employ supply chain management tactics namely avoidance, prediction, and postponement, but only after meticulous consideration the costs and benefits of adopting such strategies.

The service-oriented manufacturing supply chain features and advantages have been analysed and explained throughout the article. The data gathered during the COVID-19 pandemic is a captivating and topical point of this paper.

A single supply chain management (SCM) practice will have a certain impact on organizational performance (OP). However, since it is placed in a system that many other practices are conducted simultaneously, the practice itself will interact with other ones (i.e. affect/be affected). As a consequence, the efficiency of the affected practice is increased and it is expected to maximize the impact of SCM practices on OP. This mechanism is named the “resonant” influence that is a new approach in the SCM literature. The purpose of this paper is to test the above mechanism toward an insight into the relationship between SCM and OP.

Two models were compared: the competitive models only exist in direct effects; and the other contains relationships between practices that are able to show the mechanism of the resonant influence, i.e. the hypothetical model. A data set gained from Vietnamese garment enterprises was used to validate the mechanism of the resonant influence.

Empirical evidence from Vietnamese garment sector showed that the competitive models could explain 42.8, 26.3 and 34 percent variance of operational performance, customer satisfaction and financial performance, respectively. In the meantime, the hypothetical model containing the resonant influence is capable to explain 69.5, 33.1 and 57.3 percent. For the impact of each SCM practice on OP, all relationships in the hypothetical model are also greater than those in competitive ones. These results supported the mechanism of the resonant influence.

This research provides an insight into the relationship between SCM practices and OP. By the resonant influence, the effectiveness of each affected SCM practice itself is magnified and OP is also increased remarkably.

Understanding the resonant influence, companies can apply this mechanism to enhance effectiveness of SCM practices at the lowest cost. To this end, the SCM practices should be implemented simultaneously as an integrated system rather than independent ones and the structural model proposed in this study is able to be used as “a guide map” for applying this mechanism.

This is one of pioneer empirical studies in the SCM literature that proposed and validated the concept of “resonant influence.”

The research objective is rooted in the principle of providing new insights and a collective perspective regarded as Supply Chain Quality Management 4.0 (SCQM4.0), an integration of all three concepts – Industrie 4.0, quality management and supply chain management.

A thorough review of historical developments and existing integration trends among Industrie 4.0, quality and supply chain approaches along with future research directions outlined in the main literature, was conducted. This work establishes a knowledge base on research topics, issues of integration and synergies with a concentration on the potential for deeper integration with supply chain operations.

This article not only introduced the term SCQM4.0 and proposed a definition for it, but also contributed a novel conceptual SCQM4.0 framework and evolutionary perspective through the SCQM4.0 maturation model. Stemming from the gaps, opportunities and benefits identified in the literature, the conceptual SCQM4.0 framework builds on the high potential of the SCQM4.0 constructs to achieve successful governance and implementation. Under the SCQM4.0 maturity framework, it provides a clear evolutionary path underpinned by the SCQM4.0 constructs.

In the effort toward a successful SCQM4.0 implementation, the proposed SCQM4.0 maturity frameworks will be a “road map” for businesses to develop fully and actively in supply chain operations, bringing quality products and services for the company. Industry practitioners are encouraged to perform gap analysis and direct the implementation of the strategy to establish an excellent SCQM4.0.

This is one of the pioneering studies integrating all three concepts (Industrie 4.0, quality management and supply chain management), connecting the link and discovering more synergies to support the future development of more holistic management models. SCQM4.0 is expected to expand on the strengths, synergies and established relationships between technologies 4.0, quality and supply chain, contributing toward a pioneering and quality supply chain.

This study deals with three major topics: (1) the developed generations of 3D concrete printers, (2) the mix design approach for cement-based materials and (3) laboratory testing.

The big question is how to approach and follow the trend of 3D concrete printing technology with limited conditions such as printers, technology issues and budget. Therefore, this research focused on dealing with prominent issues, including printing equipment, mixed proportion design approaches and laboratory testing methods will be presented and analyzed.

The details of three printing equipment, including a printhead, a small-scale 3D printer, a 3D concrete printer and the printing process related to Simplify and Mach3 software, will be revealed. Secondly, the classification and efficient process will be given according to the mixture proportion design method proposed. Thirdly, laboratory testing will be conducted, including extrudability, buildability and printability. Finally, some highlight conclusions are given based on the appearance and quality of the samples printed.

Research has been carried out with cement-based materials and 3D concrete printer which adopted the screw extruders.

Mix design proportion method via coefficient and slump value proposed by the authors is a relatively effective and convenient method; the rheological properties, printing process and geometry of a sample are the most significant factors that decide the success of the printing work.

Additive manufacturing, widely known as 3D printing, has recently drawn the attention of researchers worldwide for a few decades. Thanks to its capability to transform a drawing into an object, the idea of 3D printing has also attracted the attention of engineers, architects and investors.

(1) Mix design proportion via coefficient and slump value proposed by the authors is a relatively effective and convenient method that can be implemented simply at the laboratory or the site. (2) The ranges of coefficients by weight of the water, sand and PP fibers to binder are (0.27–0.3), (0.6–1.0) and around 0.3, respectively. The maximum sand size was smaller than 2.5 mm, and the small amount of PP fibers enhanced the quality and significantly reduced the printed samples' shrinkage. (3) The printability is affected by mix proportion and the relationship between nozzle printing speed parameter and extrusion speed of motor turning. (4) The chosen layer height recommended smaller than 0.83 times nozzle diameter is reasonable and improves adhesions and buildability. (5) The printing open time of the concrete mixture of (12–15) minutes is a barrel to promote 3D concrete printing technology and needs improvement.