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Article
Publication date: 11 April 2023

Malik Abu Afifa and Nha Minh Nguyen

This research aims to determine the impact of the CEO's risk-taking tendencies and the transformational leadership style on the use of the management accounting system…

Abstract

Purpose

This research aims to determine the impact of the CEO's risk-taking tendencies and the transformational leadership style on the use of the management accounting system information, as well as the mediating impact of product creativeness and organizational citizenship behavior in this context. It also provides empirical evidence from Vietnamese enterprises.

Design/methodology/approach

The current research was conducted using quantitative methods. It was conducted during the ongoing Covid-19 pandemic in Vietnam. The study population is represented by all of the Vietnamese enterprises listed on stock exchanges. Therefore, an online email questionnaire was used for data collection. Specifically, 670 emails were sent to CEOs and 146 complete responses were collected (21.79% rate).

Findings

By using the partial least squares structural equation modeling (PLS-SEM), the study results show that the CEO's risk-taking tendencies and transformational leadership style have a significant positive effect on the use of the management accounting system information. Additionally, product creativeness mediates the relationship between the CEO's risk-taking tendency, and the use of the management accounting system information. Also, organizational citizenship behavior mediates the relationship between transformational leadership style and the use of the management accounting system information.

Research limitations/implications

Despite attempts to overcome by GDP contribution ratio, convenience sampling tends to cause common method bias. Furthermore, small sample sizes can lead to heterogeneity and unstable estimates of the parameter. Causality issues may also arise because the model has no control variables. Therefore, later studies should take the necessary additional steps when sampling to stay consistent with the study population, possibly conducting surveys in several batches to determine the correlation between changes in variables, and allowing the ability to discover and add any necessary control variables.

Originality/value

This research acts as a bridge between management and management accounting, confirming the importance of this combination when efficiently using the management accounting system.

Article
Publication date: 26 July 2024

Dao Truc Thi Vo, Malik Abu Afifa, Duong Van Bui, Hien Vo Van and Nha Nguyen

This paper aims to examine the nexus among cloud-based accounting (CBA), employee job performance (EJP) and operational performance (OPP) in the circumstances of Vietnam, an…

Abstract

Purpose

This paper aims to examine the nexus among cloud-based accounting (CBA), employee job performance (EJP) and operational performance (OPP) in the circumstances of Vietnam, an emerging nation. In which the authors examine EJP as a mediator variable inside the research model. Furthermore, the employee digital skills (EDS) factor is examined as a moderating variable for the CBA-EJP nexus and the CBA-OPP nexus, respectively.

Design/methodology/approach

The study’s sample was acquired through extensive screening methods. This study used email surveys to acquire data. The survey was sent to 1,200 chief financial officers of Vietnamese firms. For analysis, the ending pattern of 401 e-surveys was used.

Findings

By using partial least squares structural equation modeling, the results imply that the CBA has a favorable effect on EJP and OPP. Furthermore, EJP favorably mediates the linkage between CBA and OPP, whereas EDS play a significant moderator role in the CBA-EJP nexus and CBA-OPP nexus, respectively.

Practical implications

This study highlights the crucial role of human factors (i.e. EDS and EJP) for the internal modern applying behaviors (i.e. CBA) and firm value (i.e. OPP) of firms in emerging markets. Therefore, managers should scrutinize the performance of human factors in an essential interval to improve modern applied behaviors and make them more powerful, thus improving the OPP of their firms. Substantially, firm managers should focus on employing the EDS, which enhances the CBA-EJP nexus and the CBA-OPP nexus, respectively.

Originality/value

This study enlarges the OPP documentation by detailing the beneficial effects of human factors as well as the CBA. Furthermore, the study recognizes the effectiveness of EDS as a moderator variable in the context of developing economies. Finally, this work has been regarded as earlier empirical research that integrates all of the aforementioned components into a single model in emerging economies, particularly Vietnam.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 1 November 2023

Malik Muneer Abu Afifa, Isam Saleh, Maen Al-Zaghilat, Nawaf Thuneibat and Nha Minh Nguyen

This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done…

Abstract

Purpose

This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done by using agency theory, stakeholder theory and signalling theory, followed by an investigation into the indirect mediation impact of CSR disclosure in the board characteristics-CEQ nexus. It intends to present new experimental evidence from Jordan’s developing economy.

Design/methodology/approach

The study’s target population was services companies registered on the Amman Stock Exchange (ASE) between 2012 and 2020. As a result, the population and sampling of this study are represented by all services companies for whom complete data are available over the period, with a total of 43 services companies yielding 387 company-year observations. Data for our study were obtained from their annual disclosures and the ASE’s database.

Findings

The main findings demonstrated that board size, board gender variety and the number of board sessions positively affect CSR disclosure significantly. In addition, three board characteristics (i.e. board size, board independence and board gender variety) significantly negatively affect CEQ. Besides, CSR disclosure significantly negatively affects CEQ and it fully mediates the relationship between two board characteristics (i.e. board size and board gender variety) and CEQ, whereas it partially mediates the nexus between board independence, CEO/Chairman duality and the number of board sessions of board characteristics and CEQ.

Originality/value

This study varies from earlier studies, in that it builds a new research model by looking at the mediating role of CSR disclosure in the nexus among board characteristics and the CEQ.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 10 October 2022

Malik Muneer Abu Afifa and Nha Minh Nguyen

This study aims to examine the influence of big data analytics (BDA) on environmental performance (ENP) in the post-COVID-19 context in Vietnam, as a developing country. In which…

Abstract

Purpose

This study aims to examine the influence of big data analytics (BDA) on environmental performance (ENP) in the post-COVID-19 context in Vietnam, as a developing country. In which, this study considers environmental process integration in accounting reports as a mediator variable. Furthermore, digital learning orientation (DLO) and environmental strategy (ES) are proposed as the moderator variables for relationships in the proposed model.

Design/methodology/approach

Data was collected by survey method via email with convenient sampling method. In total, 611 emails, including the survey, were sent to executive managers of Vietnamese manufacturing companies listed on stock exchanges. The final sample of 419 responses was used for analysis.

Findings

By using the partial least squares structural equation modeling, this study’s results elucidate that BDA positively affects ENP. Moreover, DLO positively moderates the nexus between BDA and environmental process integration in accounting reports, while ES plays a positive moderating role on the nexus between environmental process integration and ENP.

Practical implications

In terms of managerial implications, this paper mentions pretty attractive features of using modern technique and ENP. This research emphasizes the key role of the BDA for both reporting and accounting performance (e.g. environmental process integration and ENP) of the company. Thus, managers should examine implementing BDA when necessary to make accounting reports more transparent and modern, thereby enhancing the organization's ENP. Particularly, managers should focus on improving the organization's ENP indicators.

Originality/value

This study complements the ENP literature by showing a positive effect of BDA and environmental process integration on ENP. Additionally, this study’s results determine the efficacy of DLO and ES as well as their regulatory roles. Finally, this study was conducted to supplement empirical evidence on ENP in the post-COVID-19 context in developing countries, specifically Vietnam.

Details

VINE Journal of Information and Knowledge Management Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5891

Keywords

Content available
Article
Publication date: 19 July 2022

Phong Nha Nguyen and Hwayoung Kim

This study aims to identify the characteristics of the maritime shipping network in Northeast Asia as well as compare the level of port connectivity among these container ports in…

1156

Abstract

Purpose

This study aims to identify the characteristics of the maritime shipping network in Northeast Asia as well as compare the level of port connectivity among these container ports in the region. In addition, this study analyses the change in role and position of 20 ports in the region by clustering these ports based on connectivity index and container throughput and route index.

Design/methodology/approach

This study employs Social Network Analysis (SNA) to delineate the international connectivity of major container ports in Northeast Asia. Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) is used to identify each port's connectivity index and container throughput index, and the resulting indexes are employed as the basis to cluster 20 major ports by fuzzy C-mean (FCM).

Findings

The results revealed that Northeast Asia is a highly connected maritime shipping network with the domination of Shanghai, Shenzhen, Hong Kong and Busan. Furthermore, both container throughput and connectivity in almost all container ports in the region have decreased significantly due to the coronavirus disease 2019 (COVID-19) pandemic. The rapid growth of Shenzhen and Ningbo has allowed them to join Cluster 1 with Shanghai while maintaining high connectivity, yet decreasing container throughput has pushed Busan down to Cluster 2.

Originality/value

The originality of this study is to combine indexes of SNA into connectivity index reflecting characteristics of the maritime shipping network in Northeast Asia and categorize 20 major ports by FCM.

Details

Maritime Business Review, vol. 7 no. 4
Type: Research Article
ISSN: 2397-3757

Keywords

Article
Publication date: 29 May 2023

Vu Hong Son Pham, Nguyen Thi Nha Trang and Chau Quang Dat

The paper aims to provide an efficient dispatching schedule for ready-mix concrete (RMC) trucks and create a balance between batch plants and construction sites.

Abstract

Purpose

The paper aims to provide an efficient dispatching schedule for ready-mix concrete (RMC) trucks and create a balance between batch plants and construction sites.

Design/methodology/approach

The paper focused on developing a new metaheuristic swarm intelligence algorithm using Java code. The paper used statistical criterion: mean, standard deviation, running time to verify the effectiveness of the proposed optimization method and compared its derivatives with other algorithms, such as genetic algorithm (GA), Tabu search (TS), bee colony optimization (BCO), ant lion optimizer (ALO), grey wolf optimizer (GWO), dragonfly algorithm (DA) and particle swarm optimization (PSO).

Findings

The paper proved that integrating GWO and DA yields better results than independent algorithms and some selected algorithms in the literature. It also suggests that multi-independent batch plants could effectively cooperate in a system to deliver RMC to various construction sites.

Originality/value

The paper provides a compelling new hybrid swarm intelligence algorithm and a model allowing multi-independent batch plants to work in a system to deliver RMC. It fulfills an identified need to study how batch plant managers can expand their dispatching network, increase their competitiveness and improve their supply chain operations.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 14 June 2018

David Gligor, Albert Tan and Thi Nha Trang Nguyen

The purpose of this paper is to identify the obstacles that impede cold chain implementation in developing countries.

1790

Abstract

Purpose

The purpose of this paper is to identify the obstacles that impede cold chain implementation in developing countries.

Design/methodology/approach

A grounded theory methodology was employed to execute this research. Eight semi-structured, in-depth interviews were conducted with senior managers in Vietnam. In addition, consistent with grounded theory guidelines, the authors utilized archival data to facilitate theory development.

Findings

The results of the analysis revealed a total of ten key obstacles: deficient professional skills, lack of quality and safety-control measures, high concentration of intermediaries, poor infrastructure, lack of information systems, high cost of installation and operation, inadequate education and training at farmer level, deficiency of standardization, lack of government support for local businesses and social norms.

Originality/value

Although many authors have recognized the enormity of food wastage and limited employment of cold chain in developing countries compared to developed countries, few efforts have been made to explore the reasons for the limited use of cold chains in developing countries. There are several noteworthy theoretical and managerial contributions that emerged from addressing this gap.

Details

The International Journal of Logistics Management, vol. 29 no. 3
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 1 February 1996

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/09564239610113460. When citing the…

424

Abstract

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/09564239610113460. When citing the article, please cite: Gaston LeBlanc, Nha Nguyen, (1996), “Cues used by customers evaluating corporate image in service firms: An empirical study in financial institutions”, International Journal of Service Industry Management, Vol. 7 Iss: 2, pp. 44 - 56.

Details

Corporate Communications: An International Journal, vol. 1 no. 2
Type: Research Article
ISSN: 1356-3289

Open Access
Article
Publication date: 8 April 2024

Toan Thi Phuoc Dang and Vinh Thi Thanh Do

This study offers an empirical framework for how hotel employees CSR perceptions affect their job satisfaction by incorporating the parallel mediating roles of organizational…

Abstract

Purpose

This study offers an empirical framework for how hotel employees CSR perceptions affect their job satisfaction by incorporating the parallel mediating roles of organizational identification and psychological contract fulfillment. In addition, it examines the moderator effects of employees' CSR-induced attributions on the constructed mediated model, providing a powerful lens through which to evaluate when and how employees' CSR perceptions influence organizational identification and psychological contract fulfillment.

Design/methodology/approach

The study use PLS-SEM techniques to analyze a sample of 520 employees from 49 luxury hotels with 4–5 stars in Khanh Hoa province, Vietnam.

Findings

The results show that CSR positively influences job satisfaction through the mediating role of psychological contract fulfillment and organizational identification. Besides, attachment styles also play moderator role in the relationship between CSR and psychological contract fulfillment/organizational identification.

Practical implications

The discoveries elucidated within this research endeavor proffer actionable discernments to be earnestly contemplated by professionals entrenched in the hotel industry, earnestly aspiring to ameliorate the contentment of their workforce and, concomitantly, augment the overarching efficacy of their organizational operations.

Originality/value

This study provides human resource departments with insights and suggestions for maximizing the efficacy of CSR implementation in the hotel industry.

Details

International Hospitality Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2516-8142

Keywords

Article
Publication date: 1 April 1988

Gaston LeBlanc and Nha Nguyen

Increasing competition on international markets has led many companies to consider quality as a strategic tool capable of influencing market share and return on investment. Yet a…

1147

Abstract

Increasing competition on international markets has led many companies to consider quality as a strategic tool capable of influencing market share and return on investment. Yet a review of the marketing literature reveals a serious lack of explanatory and empirical studies on the concept of quality and its related phenomena as it applies to the service sector. This article presents the results of an exploratory study on service quality in a financial institution setting, using data collected from 1,224 respondents. A set of six factors that explain perceived quality is identified, namely the degree of customer satisfaction, the contact personnel, the internal organisation, the physical environment and instruments, the corporate image, and the personnel/customer interaction during the service encounter.

Details

International Journal of Bank Marketing, vol. 6 no. 4
Type: Research Article
ISSN: 0265-2323

Keywords

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