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This chapter provides information on the development of Vietnamese education under the influence of global forces based on the analysis of relevant education research and policies using Wolhuter’s frameworks. In the process of coming up with ways to develop education in the face of different influences of globalization, besides having reactions with patterns commonly found in countries around the world, Vietnam also has responses that reflect its own political, sociocultural and economic characteristics. The state still plays a controlling role in education at all levels and many culture-related features that have existed throughout the country’s history have hardly changed, namely aspects related to teachers, learners and teaching and learning methods. To sustain its education in the globalized era, Vietnam must make more efforts in various aspects such as the link between education and employment, the logic of education objectives, the feasibility and appropriateness of curricula, quality of education, especially of higher education and equality in education for underprivileged groups.

This study aims to point out the importance and the relevance of sustainability issues and the need for their enhancement in the contemporary model of corporate social responsibility (CSR) as the top priority for business entities. Furthermore, it also highlights ways to enhance sustainability in the contemporary CSR model in the fast fashion industry of developing countries.

Literature review has been extensively done through available databases, including ProQuest and ScienceDirect.

This study delivers a full insight into the current state of research on the CSR model and sustainability in developing countries. The prevalent corporate environmental sustainability practices of global apparel brands are identified to propose ways to enhance sustainability in the contemporary CSR model.

The growth of fast fashion industry brings the risks of unsustainability to developing countries. Thus, it is a must for the garment and textile companies to enhance a sustainable CSR model through promoting sustainable leadership and integrating corporate culture.

To the best of author’s knowledge, this study is the first to emphasise the role of sustainable leadership in promoting a sustainable CSR model in the fast fashion industry of developing countries.

This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.

Drawing on a sample of 200 listed firms in Vietnam in 2017, the authors constructed a disclosure index based on the content of the International Integrated Reporting Committee (IIRC) Framework. Using this index, the study measures the extent to which Vietnamese listed firms’ annual reports include the content elements required by the integrated reporting (IR) Framework. The study performs ordinary least square regression to investigate the influencing factors.

The study documents that, on average, Vietnamese listed firms disclose about 43% of the information required by the IIRC Framework. The disclosure levels are positively associated with manufacturing firms, board independence, foreign ownership, government ownership, audit quality and firm size.

Integrated reports have been widely adopted in many countries, but it is still a new issue in Vietnam. This is the first paper providing some insights into the inclusion of the content elements required by the IR Framework by listed firms in Vietnam. It also contributes to the disclosure literature by providing empirical evidence on the factors influencing these disclosure levels. Deriving from the findings, the authors offer recommendations for policymakers on the issue of regulating and implementing IR in Vietnam.

The purpose of this paper is to trace the way in which a popular ritual became one of Vietnam’s most important festivals, elevated as a celebration of national heroism and charts its gradual transformation in modern society.

This research focuses on the combination of a fertility rite and narratives of St Gióng based on nationalism or heroism created a special festival reflecting many traditional cultural characteristics of Vietnam and the Việt people and the transformation of St Gióng from a mythological to a national symbol of heroism in anti-invader history was recorded in texts.

The paper casts light on the mythologization and historicization of St Gióng in Vietnam’s particular historical context by decoding the Gióng symbol as a core element of the folktales and myths about St Gióng to understand the formation and development of St Gióng in the cultural history of Vietnam.

The paper is not exploring the Gióng symbol within a larger cultural context of nationalism and ethnosymbolic approach in a comparison of national symbolism and heroism.

The paper includes implications for advised scholars to conduct further exploration of the symbol and myth of not only St Gióng in Vietnam but also Kubera in India and Vaisravana in China to connect Kubera, Vaisravana and St Gióng under the connection of literal myth and heroic symbol.

The paper shows how processes of historicizing myth and mythologizing history are important features of Vietnamese socio-historical research.

The paper shows how a fertility rite became a historical festival and the figure of St Gióng became a symbol of patriotic heroism.

This paper aims to explore the motivational factors and contextual facilitators of female entrepreneurs in Vietnam’s coffee industry and also the barriers facing them.

This study adopts the grounded theory approach, using semi-structured in-depth interviews with 31 women entrepreneurs in the coffee industry in the rural Central Highlands of Vietnam.

This study found that necessity-driven factors play an important role in motivating female entrepreneurs to advance their careers. However, these factors may be transformed into the opportunity-driven motives. Furthermore, the findings suggest that Asia’s collectivism culture and family support significantly affect the success of the women entrepreneurs, although gender inequality is not perceived as a serious constraint in entrepreneurial activities.

This study has implications for the literature of women entrepreneurs regarding motivations and contextual influences in agricultural and rural areas of Vietnam. However, the sample size is relatively small which limits the concept generation of the study. For further research, a larger sample size with different business sectors should be considered to generate more explicit findings.

The findings from this study can assist the policymakers in developing strategies and governmental policies to support the career advancement of women entrepreneurs and improving gender equality in Vietnam.

This study contributes to the literature about understanding the motives and the roles of socioeconomic contexts in women’s entrepreneurial activities in agricultural and rural areas.

The paper aimed to examine the determinants of agricultural commercialisation of farmers and measured its commercialisation level in the highland of Vietnam.

A sample size of 360 was randomly chosen from a total population of 5,771 farmers, and a structured questionnaire was developed to collect data. Descriptive and inferential statistics, including linear regression analysis, were used to analyse the data.

The descriptive statistics showed that the average commercialisation level of farmers was 56.3%. The regression model result indicated that number of off-farm income sources, farmer's risk perception, farming practices, number of agricultural activities, motorbikes value, ethnicity, distance from the city centre, number of customers, non-traded inputs value, participation in training programmes, family size, farm size, mobile phones value, traded inputs value, land tenure, distance from the local market and education of household head significantly affected agricultural commercialisation of farmers.

Any development strategies that assist farmers in adopting commercial farming in the highland of developing countries should consider these determinants.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-03-2022-0161

This contribution explores intergenerational relations and negotiations in Viet-German families. Due to family members' diverging socialization experiences in Vietnam and Germany as well as social ties in both societies, we assume that different ideas of intergenerational relations and mutual obligations may be found in Viet-German families. We distinguish between interdependent and independent intergenerational patterns of solidarity. Based on interviews with young adults – the descendants of Vietnamese migrants – four thematic areas are identified, in and through the shaping of which intergenerational relations are continuously negotiated at the face of migration-related challenges. These are (1) a childhood for the future, (2) reciprocal support, (3) individualization of family members and intimization of the family and (4) boundaries against kinship and the Vietnamese community. Our analysis reveals the emergence of a new, hybrid pattern of intergenerational solidarity, for which we suggest the term “individualized interdependence.” The role of young adults in the elaboration of this new family order stands out.

Microfinance plays a crucial role to reduce the poverty in developing countries. For that reason, the effectiveness of microfinance institutions (MFIs) is widely investigated in the literature. This study examines the levels of efficiency of MFIs in Vietnam and their determinants. The research, then, evaluates the relationship between MFIs’ efficiency and poverty reduction. Data are mainly taken from the MIX market website and other empirical researches. Regarding the methodology, two-stage data envelopment analysis (DEA) is used to estimate MFIs’ efficiency scores in Vietnam and their determinants, while meta-analysis and statistic descriptions are employed to examine the relationship between MFIs’ efficiency and poverty reduction. The findings show that technical efficiency (TE) of MFIs in Vietnam is considerably high with the average TE score and efficiency of scale being 85.5% and 94.7%, respectively. Size, age, outreach, and market target of MFIs are found not to be determinants of efficiency, while capital structure is. Also, many researches confirm the impact of MFIs’ efficiency to poverty reduction. However, the relationship is different between countries because of particular characteristics and operational mechanisms.

Measuring tax service quality is important as it may contribute to sustainable tax management. This study aims to develop and validate a scale that measures tax service quality for enterprises.

This study uses a mixed method consisting of three focus groups with 25 participants in charge of the management of tax service for item generation, a survey of 121 enterprises for scale purification and a survey of 362 enterprises in Vietnam for main study. The scale development is tested through three important steps including exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM).

The findings reveal that the scale of tax service quality for enterprises is represented by 13 items comprising two dimensions: responsiveness and professionalism.

This scale can be used by tax management authorities as a convenient tool to understand and measure tax service quality.

Empirical studies on the measurement of tax service quality are scarce. Most studies have focused on tax service quality for individual taxpayers. There is an absence of research on a process for the development and validation of a specific, orthodox scale of tax service quality for enterprises.