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The paper aims to examine the impact of social capital on the size of the shadow economy in the BIRCS countries over the period 1995–2014.

The authors employ the Bayesian linear regression method to uncover the relationship between social capital and the shadow economy. The method applies a normal distribution for the prior probability distribution while the posterior distribution is determined using the Markov chain Monte Carlo technique.

The results indicate that the unemployment rate and tax burden positively affect the size of the shadow economy. By contrast, corruption control and trade openness are negatively associated with the development of this informal sector. Moreover, the paper's primary finding is that social capital represented by social trust and tax morale can hinder the size of the shadow economy.

This study is limited to the case of the BRICS countries for the period 1995–2014. The determinants of the shadow economy in different groups of countries can be heterogeneous. Moreover, social capital is a multidimensional concept that may consist of various components. This difficulty of measuring the social capital calls for further research on the relationship between other dimensions of social capital and the shadow economy.

Many studies investigate the effect of economic factors on the size of the shadow economy. This paper applies a new approach to discover the issue. Notably, the authors use the Bayesian linear regression method to analyze the relationship between social capital and the shadow economy in the BRICS countries.

This paper aims to explore how entrepreneurial culture (EC) and psychological empowerment (PE) support innovative work behaviour (IWB) of employees in organizations. First, it examines the impact of EC on IWB. It also explores the mediating effect of PE to support the EC – IWB relationship. Accordingly, it suggests a mechanism model to explain the relationship between EC and IWB.

This is an empirical research using quantitative methods. Data were collected via both face-to-face and online surveys from 308 employees in Vietnamese enterprises. The partial least squares-based structural equation modelling (PLS-SEM) approach was applied to test hypotheses in the research model.

Significant R-square values were achieved for both EC – PE and PE – IWB relationships, according to the PLS-SEM. The most interesting finding is the full mediating role of PE in the relationship between EC and IWB. Despite the non-significance in the direct impact of EC on IWB, the role of EC in promoting IWB is important in an indirect way through PE. The significant role of PE in facilitating IWB has been proven.

This research is one of the initial attempts to empirically build the roadmap from EC, as a typical type of organizational culture, through the mediating effect of PE to improve IWB. This roadmap provides top managers with a hierarchical view that effectively cascading interventions from the organizational level, such as EC, through a significant mediator as PE at the group level, and then down to IWB as a result at the individual level.

This study evaluates the impact of online menus and perceived convenience of online food ordering on consumer purchase intention and shows how a desire for food creates a relationship between an online menu and a customer's purchase intention. Suggestions for management are proposed to design an effective menu to improve business performance in the competitive market in Vietnam.

The paper follows a quantitative method. Quantitative research aims to analyze and critically evaluate the research question(s) to discover new factors.

Findings indicate a positive relationship between menu visual appeal (MV), menu informativeness (MI), desire for food (DF), the perceived convenience (PC) of ordering food online and intention to purchase (PI). The attractiveness of images and information is a significant factor affecting diners’ desire to eat, while the demand for food and the convenience of ordering food online are also factors affecting purchase intention.

The study confirms the importance of online menus to purchase intention. Economically, when supply and demand are reasonable, the market is stable and technology develops. In terms of social, hygiene, attractiveness and price factors, it is helpful to have an overview. Research is the premise for further studies with factors from menu to customer trust.

The study provides a solid foundation for further studies on restaurant menu elements as well as a new perspective on how restaurants improve their dishes.

This research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam.

The study relies on survey data collected from 283 practising accountants in Vietnam. Organisational culture was measured using the Organisational Culture Assessment Instrument, developed by Cameron and Quinn (2011). The Instrument is developed based on the competing values framework comprised of four distinct cultures: clan, hierarchy, market and adhocracy. Ethical judgement and ethical intention were measured based on respondent responses to five ethical scenarios, each linked to a principle of professional conduct in the code of ethics.

The findings indicate that the clan culture (family oriented) is dominant and has a significant positive influence on accountants' ethical judgement and ethical intention. Respondents in the clan culture evaluate scenarios more ethically compared with accountants in the adhocracy and market cultures but not the hierarchy culture. Accountants who emphasise the adhocracy and market cultures display a more relaxed attitude towards unethical scenarios whereas respondents in the hierarchy culture (rule oriented) display the highest ethical attitude.

The code of ethics, its content and how it is interpreted and applied may differ between professions, organisations or cultures.

Organisational research on ethical decision-making is ample but few studies link organisational culture with ethical judgement and ethical intention from the perspective of individual accountants.

This study aims to explore the suitability and challenges of implementing fair value accounting (FVA) in Vietnam, an emerging/transitioning economy. While such implementation would enable convergence with International Financial Reporting Standards, standard setters and auditors have raised practical concerns about its adoption.

This qualitative study uses semi-structured interviews with regulators and auditors, together with an analysis of two fraud cases that illustrate the business environment in Vietnam. Public, private and capture theories guide the analysis.

The business and institutional environment in Vietnam creates several impediments to FVA being effectively implemented and transparently applied. Given the major challenges identified regarding the infrastructure necessary for this valuation system, the premature adoption of FVA may become a catalyst for corporate misconduct.

The findings are derived from data aggregated from two fraud cases and interviews, and as such, the results may not be generalisable to other settings. However, these findings may inform future research, particularly after the Ministry of Finance provides further guidance on the use of FVA in Vietnam.

A timely and critical examination of the challenges of implementing FVA in a transitioning economy is provided, and the two fraud cases reveal the complexities of the business environment in Vietnam.

This research gives voice to the tensions that developing countries are confronting as they seek to balance external pressures with internal constraints. The introduction of an assemblage of three theoretical lenses enables insights into contemporary issues associated with applying FVA in such settings.

While interior public space can be one of the most important criteria in designing high-rise residential buildings in urban environments in practitioners’ opinion, this study aims at investigating the importance of this criterion from consumers’ lifestyle standpoint. In particular, this study aims to examine the effects of different lifestyle orientations on consumers’ preference for this housing feature. Three relevant lifestyles are investigated including independence, family-orientation and homebody.

Survey data were collected from 331 owners of high-rise apartments in three residential buildings in urban areas.

The research results revealed significant and positive effects of independence and homebody lifestyle orientations on consumers’ preference for interior public spaces. Interestingly, a family-oriented lifestyle was found to negatively moderate the effect of a homebody lifestyle on the preference, providing evidence for possible exclusive impacts of different lifestyle orientations on the preference.

This study emphasizes the exclusive impacts of different lifestyles on consumers’ preference for housing features that need to be considered by developers and marketers when designing consumer positions and marketing strategies.

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.

Decision-making seems simple, but, in reality, it is not an easy task to decide the cause for its profound result or consequence, leading to inevitable failures. Therefore, a leader must recognize whether there is something incorrect so as to avoid bad results. A good leader is a person who carefully reviews and analyzes aspects of a problem, knows the strengths and weaknesses of his organization and evaluates what the advantages or risks are. It cannot be denied that the appropriate options will reap many benefits to the business. For such important things, this paper will discuss the dilemma of Viettire, a tire distributor company in Vietnam. Accordingly, its CEO was worried about what strategic option he should adopt to approach the Myanmar market while ensuring a strategic fit to its company’s resources and capabilities and also to the overall market demands of the tire industry environment in both countries. However, with different ideas, the expansion strategies in this new market become controversial. The General Director and Founder of Viettire were wondering how Viettire could expand its existing business into Myanmar. To expand the company to new emerging market in Myanmar, Hoang Nguyen – CEO of Viettire – had conducted a strategic analysis of external environment factors to define the opportunities and threats when doing business in Myanmar by using Porter’s five forces model, S.W.O.T and competitive advantages analysis. The results indicated that Myanmar’s business environment is highly risky for foreign investors because of uncertain political, economic, social reforms in the process. Among three options, namely, exporting, licensing and wholly owned, however, Option 2 is illustrated as the best strategy for its dilemma.

Postgraduate/Graduate Business level.

As for a market mechanism, what produces, how and for whom, is not the business’s demand but the consumer’s demand. The business sells only what the market needs, not what it has. In the period of increasingly competitive conditions, stabilizing and expanding markets are a prerequisite for survival. If stability is seen as a “defensive” way, expansion is a “defensive attack” like trying to hold on the “pie” that the market gives to itself. This strategic action is to strengthen regular, close relationships with existing customers and establish new customers. As a result, the potential market is transformed into a target market. Hence, decision-making of which market, which method is the issue that a leader has to think the choice to avoid risks. Mr Hung, Viettire’s co-owner, suggests that Myanmar should be taken into account as a company’s new entry, thus exploring this potential market to increase the company’s growth and profitability. In the progress, Viettire’s marketing team had been doing a thorough tire market investigation in Myanmar. It was concluded that this emerging country, especially Yangon City, was the most suitable for those who were willing to embark on an overseas investment expansion. They believe this was a good opportunity to gain market share compared with other entrants and competitive rivals; if Viettire hesitated to invest, others definitely had jumped in with a first-mover advantage. However, the CEO, Mr Hoang, was worried about what strategic option he should adopt to approach this new market while ensuring a strategic fit to its company’s resources and capabilities and also to the overall market demands of the tire industry environment in both countries.

Understand the basic decisions that firms contemplating foreign expansion must make: which markets to enter, when to enter those markets and at what scale. Recognize the current strategic decisions an organization is facing: positioning, portfolio and market expansion approach. Learn how to develop an effective strategic plan. Be familiar with different strategies for competing globally and their pros and cons. Evaluate various strategic options and decisions in accordance with a company’s resources and capabilities.

Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

CSS 11: Strategy.

The research aims to provide the basis for a better understanding of the internationalization of higher education in Vietnam. First, it examines Vietnam's higher education reforms and policy/ legal frameworks for the promotion of internationalization since the implementation of Doi Moi in 1986. Secondly, it analyzes the internationalization activities at the national and institutional levels. At both levels, the internationalization activities are categorized into internationalization at home and cross borders (Knight, 2012). Finally, the paper discusses the challenges Vietnamese HE is facing and presents policy directions.

This study employs a case study research strategy to examine and gain understanding of internationalization of higher education in Vietnam as a phenomenon. The study collected detailed information using a variety of data collection procedures over a period of time. First, it analyzes Vietnam's higher education reforms as well as policy and legal framework for the promotion of internationalization. Then, using Knight's framework, the study analyzed the internationalization at home and crossborder educational activities at the national and institutional levels. At the national level, strategic policy goals and programs were explored. Then, it chose Vietnam National University- Hanoi as a institutional case to learn its institutional strategies on cross border programs and mobility, reputation building, research cooperation.

Vietnam has continuously reformed its legal and policy framework of higher education to better integrate into the global higher education market and also to meet the national demand for economic development. Predominant rationale for Vietnam to engage in crossborder programs is for brain development, specifically in the academics and public sector. Meanwhile internationalization at home is driven by (1) international programs and universities and (2) initiative to enhance competitiveness of its higher education institutes. Vietnam hosts different models of international universities, including classical, satellite and co-founded. However, issues and challenges remain, such as poor lack of systematic cooperation and coordination at the governmental level, retaining talents, and finally finances.

Written for the special edition on Internationalization of Higher Education in the Era of SDGs: Asia–Pacific Perspective, the study aims to provide a basis for understanding the current situation of internationalization higher education in Vietnam and how it compares to its partners in the region. This study is unique as it provides a two-layer analysis, at the national and institutional levels capturing macro and micro perspectives in one scene. In addition, this study includes rich empirical data, which was rare in previous literature due to limited access.

This study aims to find how trade development and digitalization affect smart-green production. Four factors are investigated in these effects (certification, technology innovation, natural resource management, low pesticides).

The mix-method approach was employed from validating the measurement scale to test the proposed hypotheses. At first, the grounded theory is the most authoritative and standard research method in qualitative research. Secondly, quantitative analysis was employed to draw conclusions about the impact of digitalization and trade development on smart-green agricultural production.

The results found that digitalization and trade development impact the development of smart-green agricultural production through certification employment, technology innovation, and a decrease in pesticide usage. Moreover, digitalization and trade development also indirectly affect the development of intelligent green agricultural production. Meanwhile, digitalization has a higher impact than trade development.

This research is based on the premise that digitalization and trade development can drive smart green agricultural production. Still, some studies have found a deviation between trade development and environmental protection. Hence, future research can explore the incentive effect of trade development and digitalization on other industries. Second, the measurement of the dependent variables in this study is based on the premise that smart-green agricultural production has not been widely promoted, so the changes in production before and after the whole public participation in smart-green output have yet to be reflected.

Smart green production in agriculture is essential for a transition economy and the world to meet food security and protect the environment. However, the effects of certification, technology innovation, natural resource management, and low pesticides on smart-green agriculture production have yet to be identified. Insights from this study can help governments, policy-makers, and farmers in emerging economies by adapting their strategies within their local contexts.