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1 – 10 of 426Lan Anh Nguyen, Gillian Vesty, Michael Kend, Quan Nguyen and Brendan O'Connell
The purpose of this paper is to understand the institutionally driven changes impacting organizational accounting manipulation in Vietnam’s emerging transitional economy…
Abstract
Purpose
The purpose of this paper is to understand the institutionally driven changes impacting organizational accounting manipulation in Vietnam’s emerging transitional economy. Specifically, this study explore how Vietnamese accountants and regulators explain questionable accounting transactions and their rationalization for those practices, especially during the period of accounting system transition from Vietnamese accounting standards to International Financial Reporting Standards (IFRS).
Design/methodology/approach
The study uses interview-based methods involving 22 Vietnamese accountants, financial managers, audit partners and regulators.
Findings
This study have found dysfunctional approaches to revenue and expense recognition underpinned by institutional theory. At play is a combination of opportunities relating to weak accounting standards and organizational controls; management pressure; and a desire to avoid unwanted scrutiny from Vietnamese regulators.
Research limitations/implications
This study does not include the views of non-financial managers or other accounting users. Future research could focus more on the perceptions of these other stakeholder groups.
Practical implications
Accounting manipulation can be collusive, therefore, regulators should have a stricter view and broader examination in the monitoring process.
Originality/value
This study examine accounting manipulation through the lens of New Institutional Sociology and also share the views of the accountants and regulators. This study argue that weak accounting standards are not the only factors contributing to accounting manipulation. When evaluating the existence of accounting manipulation, this paper find a combination of factors including: opportunities for manipulation, pressure from management and the rationale behind the conduct. These factors should be interpreted in context.
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This study aims to inspect the organizational culture of academic libraries in Vietnam and China, and the objective was to investigate how the academic libraries in Vietnam and…
Abstract
Purpose
This study aims to inspect the organizational culture of academic libraries in Vietnam and China, and the objective was to investigate how the academic libraries in Vietnam and China differ in organizational culture’s task, unity and status orientations.
Design/methodology/approach
This study surveyed 546 academic library staff in China and Vietnam to fulfill this objective. Exploratory factor analysis, confirmatory factor analysis and paired t-tests are used to explore whether the organizational culture in the academic libraries in Vietnam and China is different in terms of task orientation, unity orientation and status orientation.
Findings
The results from the data concluded that academic libraries in Vietnam had a higher score on task and status orientations than their Chinese counterparts. In this study, there were no coherent factors regarding unity orientation.
Practical implications
This research expresses several solutions to address the problems in academic libraries in Vietnam and China. Scholars and practitioners can benefit from this research as it is a foundation to support them in understanding the organizational culture of libraries in two countries.
Originality/value
This research expands the scope of organizational culture literature in the Asian library sector. Given that no prior studies have compared the library cultures between the two countries, this study is a novelty. The findings of this research can support academic library staff, leaders and practitioners in Vietnam and China to understand their organizational culture. The research also identifies some recommendations to improve the academic library culture in Vietnam and China.
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Hong Quan Nguyen, Quynh Huong Nguyen, Phuong Thao Tran, Ngoc Linh Trinh and Quynh Trang Nguyen
The aim of this empirical study is to investigate an integrated model that captures the way service quality of banking kiosks (BK-SQ) exerts its impacts on customer perceived…
Abstract
Purpose
The aim of this empirical study is to investigate an integrated model that captures the way service quality of banking kiosks (BK-SQ) exerts its impacts on customer perceived value and customer satisfaction and the moderating mechanism of technology readiness (TR) in the quality–satisfaction relationship in the banking sector in Vietnam.
Design/methodology/approach
An offline survey was conducted to obtain responses from 604 users of banking kiosks in Vietnam. Exploratory factor analysis, confirmatory factor analysis and structural equation modeling were used for data analysis. The moderating effect of TR was examined following the product indicator method.
Findings
The results validate significant positive correlations between BK-SQ, customer perceived value and customer satisfaction. Among six service quality dimensions, convenience is the most significant factor in predicting perceived service quality. The study also delineates how TR can moderate the link between service quality and customer satisfaction.
Research limitations/implications
Future studies may make further attempts to incorporate other human and demographic factors as a moderator into the research model.
Practical implications
Bank managers should strive to improve the operations of banking kiosks based on six aspects and increase TR levels of customers to boost customer satisfaction with banking kiosks.
Originality/value
The study contributes to the literature on service quality and self-service technologies (SSTs) by offering critical insights into how banks can make use of influence mechanisms in the model to enhance service quality and customer satisfaction.
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Hong Quan Nguyen, Le Ngoc Ha Nguyen, Linh Chi Hoang, Thi Thanh Hau Phan, Thi Phuong Hoa Dang and My Binh Phuong Ngo
This article aims to provide a theoretical unifying framework for workplace Confucian culture and employees’ organizational commitment (OC) through the modelling role of moral…
Abstract
Purpose
This article aims to provide a theoretical unifying framework for workplace Confucian culture and employees’ organizational commitment (OC) through the modelling role of moral identities. The context is education in Vietnam.
Design/methodology/approach
Based on employees’ OC theory, a theoretical model was built. Administrative staff and teachers were asked to participate in the study with the assistance of preschool educational institutions in Vietnam. A survey was performed, and data from 421 participants were collected. The moderated structural equation technique was used to test hypotheses.
Findings
The study has demonstrated the positive impact of workplace Confucian culture applications on employees’ perceptions and participation in corporate social responsibility (CSR). The study also confirms the positive impact of employees’ perceptions and participation in CSR. In addition, another conclusion is the moderating effect of moral values on the relationship between workplace Confucian culture and aspects of CSR.
Research limitations/implications
The study focuses on Confucian-culture employees in workplaces, suggesting that their perception of CSR may differ from those from other backgrounds. The authors then plan to state the comparison in further research. The main finding of the study is that WCC and CSR affect employee OC, but there are other factors that could be influenced by WCC and CSR. Future research should explore these factors to improve the current model.
Practical implications
Confucian ideology has been constructed and developed for a long time, but this study has examined its practical implications for favourably effecting human behaviour, thereby demonstrating its potential in organizational culture and practical application.
Social implications
This theoretical framework can be profitably used in educational organizations.
Originality/value
The study adds to the body of research on OC in two ways. The first way is to explain how a beneficial organizational factor – the Confucian workplace culture – contributes to employees’ OC. The second way involves examining the effects of moral identity on participation and perception of CSR.
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Hong Quan Nguyen, Phuong Thao Ha and Thi Thu Huong Doan
This empirical study aims to investigate how employee responses to corporate social responsibility (CSR) (i.e. perception of and participation in CSR initiatives) can affect…
Abstract
Purpose
This empirical study aims to investigate how employee responses to corporate social responsibility (CSR) (i.e. perception of and participation in CSR initiatives) can affect career adaptability in the Vietnamese service industry. Furthermore, the mediating mechanism of psychological capital (PsyCap) and the moderating role of moral identity are explored in this relationship.
Design/methodology/approach
The target population for this study includes employees working for service enterprises in which CSR practices are conducted, such as tourism, hospitality, retail, education and others in Vietnam. The data from 685 responses were analyzed for measurement model analysis and structural model analysis using SPSS, AMOS and SmartPLS.
Findings
The findings of this study reveal that CSR perception and CSR participation have significant positive effects on career adaptability through PsyCap. This study also confirms that the positive association between CSR perception and PsyCap is more pronounced among employees with a higher level of internalized moral identity and symbolic moral identity.
Research limitations/implications
The collection of data involving multiple dimensions at once did not allow the study to accurately assess the effect of variables over time. Further studies that want to look closely at the impact of perception of and participation in CSR should collect data longitudinally and follow up the target sample over a period of time. Besides, moral identity is a context-dependent construct associated with various social and cultural institutions. Meanwhile, Western moral identity emphasizes individual-oriented morality; Eastern cultures consider a socially oriented person to be highly moral; therefore, this study’s findings might not be appropriate for Western culture. To enrich the existing CSR framework, future studies may attempt to unveil the intervening mechanism of other psychological factors, such as psychological safety, or explore the predictions for other career-related outcomes, such as career satisfaction in the CSR context. Finally, both CB-SEM and PLS-SEM methods can be combined to analyze complex models, especially high-order models.
Practical implications
By leveraging influence processes within the model, service managers can foster human resource development in the workplace by raising the active involvement of employees in CSR activities.
Originality/value
This research enriches the literature on CSR and employee-related outcomes by formulating a conceptual model focusing on employee responses to CSR as key antecedents. This study also contributes to the existing understanding of the CSR context by empirically investigating micro-level CSR in an emerging economy like Vietnam.
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The-Quan Nguyen, Eric C.W. Lou and Bao Ngoc Nguyen
This paper aims to provide an integrated BIM-based approach for quantity take-off for progress payments in the context of high-rise buildings in Vietnam. It tries to find answers…
Abstract
Purpose
This paper aims to provide an integrated BIM-based approach for quantity take-off for progress payments in the context of high-rise buildings in Vietnam. It tries to find answers for the following questions: (1) When to start the QTO processes to facilitate the contract progress payments? (2) What information is required to measure the quantity of works to estimate contract progress payment (3) What are the challenges to manage (i.e. create, store, update and exploit)? What are the required information for this BIM use? and (4) How to process the information to deliver BIM-based QTO to facilitate contract progress payment?
Design/methodology/approach
The paper applied a deductive approach and expert consensus through a Delphi procedure to adapt to current innovation around BIM-based QTO. Starting with a literature review, it then discusses current practices in BIM-based QTO in general and high-rise building projects in particular. Challenges were compiled from the previous studies for references for BIM-based QTO to facilitate contract progress payment for high-rise building projects in Vietnam. A framework was developed considering a standard information management process throughout the construction lifecycle, when the BIM use of this study is delivered. The framework was validated with Delphi technique.
Findings
Four major challenges for BIM-based QTO discovered: new types of information required for the BIM model, changes and updates as projects progress, low interoperability between BIM model and estimation software, potentiality of low productivity and accuracy in data entry. Required information for QTO to facilitate progress payments in high-rise building projects include Object Geometric/Appearance Information, Structural Components' Definition and Contextual Information. Trade-offs between “Speed – Level of Detail–Applicable Breadth” and “Quality – Productivity” are proposed to consider the information amount to input at a time when creating/updating BIM objects. Interoperability check needed for creating, authoring/updating processing the BIM model's objects.
Research limitations/implications
This paper is not flawless. The first limitation lies in that the theoretical framework was established only based on desk research and small number of expert judgment. Further primary data collection would be needed to determine exactly how the framework underlies widespread practices. Secondly, this study only discussed the quantity take-off specifically for contract progress payment, but not for other purposes or broader BIM uses. Further research in this field would be of great help in developing a standard protocol for automatic quantity surveying system in Vietnam.
Originality/value
A new theoretical framework for BIM-based QTO validated with Delphi technique to facilitate progress payments for high-rise building projects, considering all information management stages and the phases of information development in the project lifecycle. The framework identified four types of information required for this QTO, detailed considerations for strategies (Library Objects Development, BIM Objects Information Declaration, BIM-based QTO) for better managing the information for this BIM use. Two trade-offs of “Speed – LOD–Applicable Breadth” and “Quality – Productivity” have been proposed for facilitating the strategies and also for enhancing the total efficiency and effectiveness of the QTO process.
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This study aims to investigate the impact of leadership skills (technical, human and conceptual) on organizational citizenship behavior in Vietnamese libraries and the role of…
Abstract
Purpose
This study aims to investigate the impact of leadership skills (technical, human and conceptual) on organizational citizenship behavior in Vietnamese libraries and the role of organizational culture as the mediator.
Design/methodology/approach
A quantitative approach was chosen to gather data from 356 participants working in various libraries in Vietnam. The validity of the measures was assessed through regression analysis and SPSS software.
Findings
The results showed that leadership skills do have a significant impact on organizational citizenship behavior, but only human skills had a significant effect on bureaucracy culture. The study also revealed that bureaucracy culture played a significant role in affecting organizational citizenship behavior of organizations. Furthermore, bureaucracy culture was found to mediate the relationship between human skill and organizational citizenship behavior of organizations.
Originality/value
This study makes a valuable contribution to the field by exploring the influence of three types of leadership skills on organizational citizenship behavior and the role of leadership in promoting organizational culture. The findings of this research can help organizations understand the importance of leadership skills and organizational culture in promoting good citizenship behavior among employees. The research implications are discussed and can be used to inform decision-making and future research in the field.
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The purpose of this study is to look into the relationship between leadership skills, especially technical, human and conceptual skills, and organizational citizenship behavior…
Abstract
Purpose
The purpose of this study is to look into the relationship between leadership skills, especially technical, human and conceptual skills, and organizational citizenship behavior (OCB), with organizational culture acting as a mediator.
Design/methodology/approach
For the purpose of this study, a quantitative strategy was adopted. To collect data, paper/online surveys were administered to 294 individuals in various Vietnamese public organizations. Stata 15.1 was used to assess the reliability, validity and consistency of the measurements. Regression analysis was used to evaluate the proposed hypotheses.
Findings
It was discovered that leadership skills have a significant effect on OCB, which partially supported the hypotheses. However, only conceptual skill was found to have a significant impact on individual OCB (OCBI). Conceptual skill was also found to have a significant impact on supportive culture. In addition, only supportive culture had a significant effect on OCBI. Finally, supportive culture was confirmed to mediate the relationship between conceptual skill and OCBI.
Originality/value
This study adds to the social exchange theory by filling three significant gaps in previous research on leadership skills. First, it investigates the impact of three leadership skills on OCB in public organizations. Second, it examines the role of leadership skills in fostering an organizational culture. Third, the paper concludes by investigating the underlying mechanism through which leadership skills contribute to OCB via the mediation of organizational culture. The implications of these findings for practice are discussed.
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This research aims to explore the influence of leadership skills (technical, human and conceptual) on organisational citizenship behaviour (OCB) with the mediating role of…
Abstract
Purpose
This research aims to explore the influence of leadership skills (technical, human and conceptual) on organisational citizenship behaviour (OCB) with the mediating role of organisational culture in Vietnamese libraries.
Design/methodology/approach
A quantitative methodology was selected to achieve the objective of this research. Data were gathered through paper/pencil surveys from 201 participants working in various Vietnamese libraries. The convergent validity, consistency reliability and discriminant validity of measures were validated challenged via Stata 15.1 software. The findings of the proposed hypotheses were examined via regression analysis.
Findings
The results partially supported the hypothesis that leadership skills significantly predict OCB. Regarding the relationship between leadership skills and organisational culture, only human skill significantly affected bureaucracy culture. In turn, only bureaucracy culture significantly affected the OCB of individuals (OCBI) and OCB of organisations (OCBO). Finally, bureaucracy culture significantly mediated the relationship between human skill, OCBI and OCBO.
Originality/value
This study opens the scope of research on leadership skills in Vietnamese libraries by exploring three main gaps in the extant studies of leadership approach, namely, the influence of three leadership skills on OCB, the role of leadership in promoting organisational culture and the underlying mechanism through which leadership skills contribute to OCB with the mediation of organisational culture. The implications of the research are discussed.
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