Search results

1 – 10 of 115
Article
Publication date: 10 July 2024

Malik Muneer Abu Afifa, Tho Hoang Nguyen, Mai Truc Thi Le, Lien Nguyen and Thuy Thi Hong Tran

This study aims to explore the relationship between digital transformation, transformational leadership style and artificial intelligence (AI) in accounting in the context of…

Abstract

Purpose

This study aims to explore the relationship between digital transformation, transformational leadership style and artificial intelligence (AI) in accounting in the context of Vietnam as an emerging market. Additionally, it examines the role of transformational leadership style as a moderator in the nexus between digital transformation and AI in accounting.

Design/methodology/approach

Data was collected through e-survey questionnaires distributed to Vietnamese manufacturing firms following comprehensive screening to ensure representativeness of the entire population. A final sample of 510 responses was analyzed.

Findings

Using partial least squares structural equation modeling, our findings reveal that digital transformation and a transformational leadership style positively influence AI in accounting. Furthermore, transformational leadership style demonstrates a significant moderating effect on the relationship between digital transformation and AI in accounting.

Practical implications

This study discusses the benefits of incorporating AI in accounting for managerial decision-making. It underscores the critical importance of digital transformation in contemporary accounting practices, particularly with regards to AI in accounting. Consequently, managers are encouraged to embrace digital transformation, leveraging national policies, to enhance their firm's utilization of AI in accounting. Moreover, managers should focus on developing their transformational leadership style to maximize the aforementioned outcomes.

Originality/value

This study contributes to the literature on AI in accounting by highlighting the positive effects of digital transformation and a transformational leadership style. Additionally, our findings underscore the effectiveness of a transformational leadership style and its moderating influence. Finally, this study presents a pioneering empirical investigation that integrates transformational leadership style with AI in accounting within developing economies, 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

Article
Publication date: 31 January 2024

Malik Muneer Abu Afifa, Tho Hoang Nguyen, Lien Thuy Le Nguyen, Thuy Hong Thi Tran and Nhan Thanh Dao

This study aims to examine the relationship between blockchain technology (BCT) adoption and firm performance (FIP) mediated by cyber-security risk management (CSRM) in the…

Abstract

Purpose

This study aims to examine the relationship between blockchain technology (BCT) adoption and firm performance (FIP) mediated by cyber-security risk management (CSRM) in the context of Vietnam, a developing country. Besides, the mediating effect of risk-taking tendency (RTT) has been considered in the BCT–CSRM nexus.

Design/methodology/approach

Data is collected using a survey questionnaire of Vietnamese financial firms through strict screening steps to ensure the representativeness of the population. The ending pattern of 449 responses has been used for analysis.

Findings

The findings of partial least squares structural equation modeling demonstrated that CSRM has a positive effect on FIP and acts as a mediator in the BCT–FIP nexus. Furthermore, RTT moderates the relationship between BCT and CSRM significantly.

Practical implications

This study introduces the attractive attributes of applying BCT to CSRM. Accordingly, managers should rely on BCT and take advantage of it to improve investment resources, business activities and functional areas to enhance their firm's CSRM. Especially, managers should pay attention to enhancing their RTT, which improves FIP.

Originality/value

This study supplements the previous literature in the context of CSRM by indicating favorable effects of BCT and RTT. Additionally, this study identifies the effectiveness of RTT as well as its moderating role. Ultimately, this paper has been managed as a pioneering empirical study that integrates BCT, RTT and CSRM in the same model in a developing country, specifically Vietnam.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 17 July 2024

Chia-Nan Wang, Tran Thi Bich Chau Vo, Hsien-Pin Hsu, Yu-Chi Chung, Nhut Tien Nguyen and Nhat-Luong Nhieu

Business Process Reengineering (BPR) eliminates non-value-added (NVA) and essential non-value-added (ENVA) waste through radical process redesign to improve organizational…

Abstract

Purpose

Business Process Reengineering (BPR) eliminates non-value-added (NVA) and essential non-value-added (ENVA) waste through radical process redesign to improve organizational operations. Comprehensive research integrating BPR tools is needed to understand their benefits for manufacturing firms. This research presents an integrated BPR-simulation framework tailored to the manufacturing sector to maximize process improvements and operational excellence.

Design/methodology/approach

The BPR design methodology adopts a systematic, multi-stage approach. The first phase involves identifying a specific improvement process aligned with BPR's core objectives. This phase analyses and redesigns workflows to optimize task sequences, roles, and stakeholder interactions while eliminating redundancies and inefficiencies via Workflow Process Reengineering. Visual process mapping tools, including VSM and simulation, pinpoint areas of waste, delay, and potential enhancement. The second phase follows the workflow analysis and aims to improve efficiency and effectiveness by redefining roles, rearranging tasks, and integrating automation and technology solutions. The redesigned process undergoes evaluation against key performance indicators to ensure measurable improvements are achieved. The final phase validates the proposed changes through simulation models, assesses the impact on key performance metrics, and establishes the necessary infrastructure for successful implementation. The proposed model is empirically validated through a case study of a leading apparel company in Vietnam, confirming its effectiveness.

Findings

The findings reveal that NVA activities are being eliminated, and ENVA activities in key departments are significantly reduced. This yielded a substantial improvement, reducing 25 out of 186 combined ENVA and NVA operations in the sewing facility, involving a decrease of 15 ENVA operations and the removal of 10 NVA operations. Consequently, this led to an 8.5% reduction in the proportion of ENVA operations, accompanied by a complete 100% elimination of NVA activities.

Research limitations/implications

The single case study limits generalizability; thus, expanded implementation across diverse manufacturing sub-sectors is required to establish validity and broader applicability of the integrated framework.

Originality/value

The experimental results highlight the proposed model's effectiveness in optimizing resource utilization and its practical implementation potential. This structured BPR methodology enables organizations to validate, evaluate, and establish proposed process changes to enhance operational performance and productivity.

Details

Business Process Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 22 July 2024

Thuy Giang Thi Giang, Luu Tien Dung, Huynh Thuy Tien and Chung Tu Bao Nhu

This study aimed to determine the effects of corporate social responsibility (CSR) on gig workers’ commitment to online platforms.

Abstract

Purpose

This study aimed to determine the effects of corporate social responsibility (CSR) on gig workers’ commitment to online platforms.

Design/methodology/approach

The study’s sample consisted of 357 gig workers in Vietnam. The data was analysed using a partial least squares structural equation model (PLS-SEM).

Findings

The research findings suggested that the interaction between CSR and worker commitment with gig platforms has the mediating role of empowerment and trust.

Practical implications

The gig economy is an emerging form of employment relationship, in which gig workers’ commitments are usually to the platform rather than to a sole employer. This study suggests that gig platform owners should improve CSR perception to increase employee commitment and maintain their workforce to attract new users.

Originality/value

This study developed a new framework to explain the relationship between CSR and gig work commitment, and furthermore evaluated the effects of mediating mechanisms of empowerment and trust on gig worker commitment in the gig economy platform.

Details

Journal of Global Responsibility, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 12 March 2024

Thanh Tiep Le, Tien Le Thi Cam, Nhan Nguyen Thi and Vi Le Ngoc Phuong

The purpose of the research is to investigate whether corporate social responsibility awareness (pCSR), environmental concerns (EC) and consumer environmental knowledge (CK) will…

Abstract

Purpose

The purpose of the research is to investigate whether corporate social responsibility awareness (pCSR), environmental concerns (EC) and consumer environmental knowledge (CK) will have an impact on sustainable purchase intention (SPI). Furthermore, this paper also contributes to surveying the mediating impact of consumer attitudes (CAs) between intention and the three factors mentioned above.

Design/methodology/approach

SmartPLS (version 4.0) structural equation modeling (SEM) and quantitative methods were used to analyze 457 responses from consumers. The survey sample consisted of individuals between the ages of 18 and 34, with a male-to-female ratio of 70 to 30. The study aims to examine and put into practice new directions for manufacturing firms in the fields of fashion, food and consumer products. At the same time, provide more convincing evidence about the use of these fields in the research.

Findings

The study showed a favorable link between pCSR, EC, CK and SPI through the proposed hypotheses. The research additionally showed that CAs mediate between the aforementioned variables.

Originality/value

The important and distinctive results of this study encourage both consumers and enterprises to make changes in their perceptions of society. Consumers should gradually change their daily lifestyle by consuming more sustainable products. As a result, this outcome will provide the impetus for manufacturing businesses to alter their operational procedures in order to support the shift from the production of products to more friendly processes, with the help of all levels of management within the business.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 27 August 2024

Nguyen Thi Minh Phuong, Nguyen Van Song, Tran Quang Bach, Đinh Trung Thanh, Nguyen Cong Tiep, Dinh Van Tien, Thai Van Ha and Nguyen Thi Luong

The research aims to assess the relationship between ecological innovation, green productivity, sustainable development and agricultural productivity in Vietnam. The agricultural…

Abstract

Purpose

The research aims to assess the relationship between ecological innovation, green productivity, sustainable development and agricultural productivity in Vietnam. The agricultural sector of Vietnam has been observed with new opportunities which have fostered its productivity and growth.

Design/methodology/approach

The study uses a range of methods where initially, the researcher used descriptive analysis, cointegration and unit root tests. Secondly, Quantile Autoregressive Distributed Lag (QARDL) is used to assess the short and long run effects. The QARDL methodology is employed to capture the relationship between variables. Through this approach, the researcher is able to examine the scale of the interaction between dependent and independent variables.

Findings

The unique findings drawn through statistical techniques are also a great addition to the context of literature related to Vietnam’s agricultural productivity. Practical insights can also not be denied as the study provides beneficial guidelines for Vietnam’s agricultural sector to refine agricultural productivity.

Research limitations/implications

Scholars are advised to use strong literary techniques to overcome these limitations and give a more thorough investigation into the same ideas. The availability and dependability of data was one of the primary challenges in carrying out this study. Vietnam has made significant advances in the collection and documentation of agricultural data, but there might still be gaps in the availability of thorough and current data on ecological innovation, green production and sustainable development.

Originality/value

Vietnam’s unique socioeconomic, cultural and environmental features influence how ecological innovation, green productivity, sustainable development and agricultural production are interconnected. Consequently, consideration should be taken when applying the results to various scenarios.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 29 May 2024

Thi Kim Quy Hoang, Mai Dong Tran and Tien Minh Dinh

This study draws on insights from the theory of conservation of resources to explore the impact of servant leadership (SL), creative adaptability (CA), and psychological…

Abstract

Purpose

This study draws on insights from the theory of conservation of resources to explore the impact of servant leadership (SL), creative adaptability (CA), and psychological well-being (PWB) on the service recovery performance (SRP) of employees. More specifically, the objective of this study is twofold: one to ascertain whether employees' service recovery performance would increase significantly after their exposure to SL, and two, to determine whether CA and PWB serially mediate the link between SL and SRP.

Design/methodology/approach

To analyze the data collected from a sample of 371 air service providers’ front-line employees (FLEs), partial least squares structural equation modeling (PLS-SEM) was performed.

Findings

The result indicated that SL was positively related to SRP. Likewise, the results of the serial mediation analysis showed that CA and PWB independently and serially mediated the SL-SRP relationship. This study makes significant contributions to the literature on SL and SRP.

Originality/value

This study adds to the growing body of research on how FLEs effectively deal with customers who are dissatisfied with their service failure experiences. Specifically, this research expands on previous results by proving the favorable effect of leadership style on FLE’s service recovery performance. In addition, the current study examines how effective service recovery is by assessing the employee’s resources based on COR theory. Finally, this research provides new insight into the influence of SL on SRP through the serial mediation of CA and FLE’s well-being.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 3 October 2023

Malik Abu Afifa, Isam Saleh and Hien Vo Van

Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace…

1957

Abstract

Purpose

Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace technology (AET) influence the intention to accept an enterprise resource planning (ERP) system in Jordanian companies. It also analyses the influence of the intention to accept ERP system on ERP system adoption. More crucially, the current research fills a gap in earlier investigations by exploring the influence of adopting an ERP system on accounting information quality moderated by a company size.

Design/methodology/approach

This research seeks to provide evidence about the study context from Jordanian companies, as the research population and sample consist of all companies listed on the Amman Stock Exchange in 2022 (totally 170 companies). This signifies that the research method is a complete survey of the study population. The core data were collected using an online survey via Google Forms. It was emailed to the selected companies’ chief financial officers. Because each company received one online survey questionnaire, this unit of analysis is a company. Finally, 141 questionnaires were returned, reflecting an 82.94% response rate.

Findings

Empirically, the findings reveal that PU, PE and AET influence the intention to accept an ERP system, and that there is a positive relation between the intention to accept an ERP system and ERP system adoption. Furthermore, ERP system adoption positively influences relevance and faithful representation of accounting information moderated by company size.

Originality/value

This research adds to the accounting information quality literature by investigating the direct influence of ERP system adoption. Furthermore, the findings show the effectiveness of ERP system adoption and its regulatory roles in companies. Finally, this research was conducted to provide empirical knowledge on ERP system adoption in developing countries, notably Jordan.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

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: 26 August 2024

Khoa Tien Tran, Nga Le and Phuong V. Nguyen

In response to increasing concerns about climate change and evolving public policies, consumer behaviour and attitudes are shifting towards the adoption of renewable energy…

Abstract

Purpose

In response to increasing concerns about climate change and evolving public policies, consumer behaviour and attitudes are shifting towards the adoption of renewable energy solutions like photovoltaic (PV) panel systems. This study aims to address this shift by developing a conceptual framework grounded in the Unified Theory of Acceptance and Use of Technology and Diffusion of Innovation theory. The framework identifies and analyses the factors influencing Vietnamese consumers’ decisions to install PV panels, focusing on the roles of consumer innovativeness, government incentives and social influence. By examining these dynamics, this study offers insights to inform policy in promoting renewable energy adoption.

Design/methodology/approach

Data from 339 Vietnamese households were analysed using SmartPLS 3.0 to test the proposed hypotheses. A structured questionnaire survey focused on consumer innovativeness, government incentives and social influence. The partial least squares structural equation modelling approach was used to evaluate the relationships between constructs.

Findings

The findings indicate that consumer innovativeness significantly predicts knowledge, sustainable lifestyles and attitudes towards solar PV panels. Moreover, household attitudes are influenced by government incentives and knowledge, but not by sustainable lifestyles. Crucially, the intention to install solar PV panels among Vietnamese households is positively affected by facilitating conditions, government incentives and social influence.

Originality/value

The results can assist government officials and policymakers in emerging markets in devising strategies to alleviate environmental burdens and facilitate a shift towards sustainability. Furthermore, by understanding the factors impacting the residents’ intention, public communication can be improved to raise awareness of environmental concerns and sustainable lifestyles, which results in the encouragement of the purchase and installation intention of solar panels.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

1 – 10 of 115