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This study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the role of women in top executive positions.

This study uses a sample of 644 Vietnamese-listed firms from 2010 to 2020 and applies fixed-effect and dynamic system generalized method of moments techniques for empirical models to test the related hypotheses.

First, this study found a U-shaped relationship between women on the board and FRQ as well as women on the audit committee and FRQ. Second, female CEOs are positively associated with FRQ in small firms but there is no evidence of this in large firms. Third, a female chief accountant can enhance FRQ. Finally, external audit quality can reduce the negative effect of women on the board and the audit committee on FRQ and increase the positive impact of female chief accountants on FRQ.

The results support all risk-averse, ethical sensitivity and glass ceiling hypotheses in different contexts. This study provides important implications for firms to enhance FRQ by nominating women in a majority of top executive positions and simultaneously using high-quality external audit services.

The impact of women in top executive positions on controlling FRQ in different contexts is an original contribution to gender in management literature.

This study aims to investigate the conditional indirect effect of academic self-efficacy in the interplay between academic motivation and academic satisfaction through academic engagement among university students.

A cross-sectional study was performed on 1,638 Vietnamese university students (31.9% males and 68.1% females) aged 16 to 36 (Mean = 20.06, SD = 1.428). The participants filled out a questionnaire with the Vietnam versions of the General Self-Efficacy Scale, Academic Motivation Scale, Academic Life Satisfaction Scale and Academic Engagement Scale. Model 4 and Model 7 in the PROCESS macro were used for the mediation analysis and the moderated mediation analysis.

Results showed that the indirect effect of academic engagement on the academic motivation-academic satisfaction link was significant. Furthermore, academic self-efficacy moderated this indirect effect. The indirect effect was stronger among students with high academic self-efficacy and weaker among students with low academic self-efficacy.

This study’s findings contribute to educational research on academic satisfaction and can be used by institutions of higher education and educators to enhance academic satisfaction among university students.

This paper aims to establish a service efficiency-oriented framework for training design and evaluation as a pivotal service procedure in the workplace to fill the gap between training and organizational performance in a service context.

A semi-structured interview was first employed to confirm the primary indicator for training programs and criteria design as the pivotal factor for operational efficiency. An observation experiment was subsequently conducted to reveal that the training program can be redesigned according to the concrete operation effects and influencing factors for operational efficiency in the workplace.

The proposed service efficiency-oriented training model is suggested to underline and guide the activities for training requirements, training methods, training criteria and training evaluation for the service sector. Training auditing, analyzing and redesigning based on service efficiency could help to integrate service efficiency so that service organizations can readjust their specific training needs and concise the training program in the human resource management practice.

This study only conducted an on-site observational experiment on one of the casinos in Macau. An observational method assessed the conceptual model in the context of table game operations. More quantitative approaches like AI-assisted systems may be employed in the future. The representativeness of the sample is somewhat limited. In addition, the service efficiency-oriented training concept model is an open system that any organization could extend by incorporating more elements in each part that can be developed to meet their human resource management needs. Finally, other service-oriented organizations like airlines and banks can learn from the theoretical model proposed in this article. It is suggested that non-profit organizations would be a better research area.

The finding can provide organizations and practitioners with insights and tools on how to provide and evaluate service efficiency and assess employee performance.

The proposed service efficiency-oriented training model provides a theoretical foundation for training and organizational performance for service organizations.

This study is the first to develop a service efficiency-oriented training framework with training needs, methods, criteria and evaluation. A service industry sample was used to verify the framework in the context of casino game pace and dealer training for table games. Suggestions for a combination of management are provided for casino operators to redesign and evaluate the dealer training program for service improvement.

The growing awareness of climate risks associated with food safety issues has drawn the attention of stakeholders urging the food industry to carry out a sustainable food safety management system (FSMS). This study aims to investigate whether the critical success factors (CSFs) of sustainable FSMS can contribute to achieving climate neutrality, and how the adoption of FSMS 4.0 supported by the Industry Revolution 4.0 (IR 4.0) technologies moderates the impact of the CSFs on achieving climate neutrality.

Survey data from 255 food production firms in China and Vietnam were utilised for the empirical analysis. The research hypotheses were examined using structural equations modelling (SEM) with route analysis and bootstrapping techniques.

The results show that top management support, human resource management, infrastructure and integration appear as the significant CSFs that directly impact food production firms in achieving climate neutrality. Moreover, the results demonstrate that the adoption of FSMS 4.0 integrated with the three components (ecosystems, quality standards and robustness) significantly moderates the impact of the CSFs on achieving climate neutrality with lower inputs in human resources, infrastructure investment, integration and external assistance, and higher inputs in strengthening food safety administration.

This study provides empirical findings that fill the research gap in understanding the relationship between climate neutrality and the CSFs of sustainable FSMS while considering the moderating effects of the FSMS 4.0 components. The results provide theoretical and practical insights into how the food production sector can utilise IR 4.0 to attain sustainable FSMS for achieving climate neutrality.

This study aims to explore some perceptions related to the suggestion that external auditors will be replaced by audit technologies that use artificial intelligence (AI) tools to make audit judgements when performing the financial statement audits. Digital transformation is revitalising the technologies used by external auditors and their firms; thus, the authors seek to understand what challenges this creates for the auditing profession in Vietnam.

Through the theoretical lens of new institutionalism theory, this study uses a qualitative approach involving 20 semi-structured interviews conducted with external auditors in Vietnam during 2022. This sample includes the global Big Four, global mid-tier and smaller local Vietnamese audit firms.

The findings indicate that there is resistance or disagreement with the suggestion that in the future audit technologies using AI tools can replace humans (external auditors). The role of external auditors in the professional services sector will gradually be changed by audit technologies; however, external auditors are unlikely to be replaced by audit technologies that use AI tools based on the responses of the participants. Strict institutional rules that exist in Vietnam would prevent the replacement of (human) external auditors. In the future, external auditors may take on new roles as consultants, with unique skills in classifying and processing data for decision-making processes; however, they will not be completely replaced by technology in the audit space.

This study has limitations that it is based on the data collection from a single developing country, Vietnam; therefore, the generalisability of the findings is limited to Vietnam. Also, the authors sought insights into the future of external audits in Vietnam.

This study highlights the changing role of auditors and institutions. Thus, policymakers, external auditors and auditees in other developing countries would find the findings helpful.

This study provides new perspectives, particularly from local Vietnamese firms, about audit practices that emerge due to high-level technological advancements and then embed themselves into existing audit practices in an emerging economy. Prior studies tended to focus on the global Big Four firms, thus this study contributes by sharing the perceptions of the smaller practitioners also.

This paper aims to examine the management status quo of archaeological heritage in Vietnam seen in the case of Vuon Chuoi, a complex of Bronze Age sites located in Central Hanoi, which has been believed to be Hanoi’s first human settlement. Like other archaeological sites located in urban areas, this site has been under threat of destruction caused by land encroachment pressure. Although researchers have long waged a campaign for preservation, the dissensus among key stakeholders and the dispute over responsibility have left this site at the heart of an interminable polemic over legislation.

This research utilises a qualitative approach, and the primary data were collected throughout multiple field trips in 2019 and 2020. Several open-ended interviews were conducted with various state and nonstate actors involved in the Vuon Chuoi Complex’s management process. The discussion was also supported by analysing related legal documents retrieved from national archives and official online directories.

This paper dissects the current legislative and administrative framework applied in governing heritage in general and archaeological sites in Vietnam, in particular. The results indicate that existing flaws in Vietnam’s legal system are detectable, and the unsystematic organisation has led to deferment of the decision-making processes. Also, there is an apparent difference found in the attitude of the bodies in charge toward the treatment of listed and unlisted sites.

This research outlines that in the wake of urbanisation and industrialisation in Vietnam, a consensus among key stakeholders and an inclusive legal system are required to help preserve archaeological sites in urgent need of attention. Although several Vietnamese laws and regulations have been put into practice, they have shown critical barriers and gaps in conserving Vietnamese cultural heritage.

Through a case study of the Po Klaong Girai temple in Vietnam, this paper explores how indigenous community perceive tourism benefit sharing (TBS) associated with their cultural tourism at sacred living-heritage sites and how this TBS enhances the equality and inclusion for indigenous community in the context of tourism in Vietnam.

This study employed ethnographic fieldwork and semi-structured interviews with 35 indigenous Cham priests directly associated with managing and preserving the Po Klaong Girai temple.

This research found that Cham community perceive inequality and exclusivity on tourism benefit sharing at this religious site. While Cham Ahier priests face economic barriers in providing these services to the community, annual tourism revenue is allocated to local government budgets. Such economic pressure forces the priests to seek alternative economic avenues to support their families at the expense of their traditional commitments to communal, cultural and religious activities, significantly impacting sustainable heritage conservation. This has led to strained relations between the local community and local authorities.

This research provides evidence to improve living heritage management practices by proposing tourism development policies for equality and inclusion among stakeholders, especially minorities and disadvantaged groups. This can be an experiential and necessary lesson for “dealing” with sustainable heritage management in heritage living sites in other ethnic minority areas in Vietnam and globally.

The findings from this study address the knowledge gap on equitable revenue sharing in heritage tourism, where financial benefits from the commodification of minority cultures should be used to support local communities and the custodians of indigenous heritage.

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 investigates the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the digitalization process and improving the firm performance. It also studies the role of supply chains as both direct and indirect mediators of the correlation between digitalization and business performance.

This article aims to develop an empirical study using a random sampling technique and survey data collected from 368 managers and owners of different food enterprises in Vietnam. The study adopted a methodological approach quantitatively. Analysis of the relationships and confirmatory factors was performed using structural equation modeling (SEM), a technique to evaluate the proposed relationships.

In line with expectations, the findings emphasize the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the digitalization process and the role of supply chains as both direct and indirect mediators of the correlation between digitalization and improving the firm performance, in the context of emerging markets.

This is an important investigation, according to the authors' knowledge, regarding the role of developing human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) as a key strategy for accelerating the digitalization process and improving the firm performance. Further, the study's novelty reinforces the role of supply chains as both direct and indirect mediators of the correlation between digitalization and business performance in the Vietnamese food companies, where a market economy is emerging.

This study analyzes whether farmers' incomes increase as they participate in online groups.

The study analyzed interview data from 673 farming households in three mountainous provinces of northern Vietnam, utilizing the propensity score matching (PSM) method.

The empirical results reveal that farmers participating in online groups, particularly those engaged in 1–3 groups, experience an increase in their income attributed to the three advantages of sharing-accessing-saving (SAS) information. Farming households engaged in online groups earn higher incomes, ranging from equivalent to 25.78 to 26.96 USD, in comparison to those who do not participate. Notably, farmers participating in 1–3 online groups outpace their counterparts in 4–5 groups in terms of income.

This study exclusively focuses on examining farmers' total income derived from all their agricultural activities and does not quantify the specific impact of online group participation on the income generated by each product. Furthermore, it is important to note that the PSM method has the potential to introduce bias due to unobserved factors, such as social networks and local culture. Consequently, future research should prioritize the segmentation of income from individual agricultural products, distinct from the overall income, to gain a more nuanced understanding of each product’s sensitivity to information exchanged in online groups. Simultaneously, accounting for unobserved factors is crucial to obtain unbiased estimates.

This study represents the inaugural exploration into the comparison of farmers' incomes within a novel context – participation in digital-based groups. Furthermore, it extends the inquiry by delving into the correlation between the number of online groups joined and farmers' income. The empirical findings indicate that farmers may benefit the most by limiting their participation to a select few groups that align with their information needs and analytical abilities.