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The purpose of this study was to evaluate how higher tax on tobacco would influence output and employment in Vietnam.

The authors used micro-simulation techniques proposed by Walbeeck (2010). Both national data (from Input–Output Table) and household data (Vietnam Household Living Standard Survey) were utilized.

The results showed that any increase in the excise tax for tobacco would have positive net impacts on both national output and employment. The tobacco industry would not be significantly affected due to its small contribution to national economy and employment. More importantly, money released from reduced tobacco consumption would be reallocated to other goods and services, and thus outputs and jobs in nontobacco sectors would increase.

The key limitation of this study was due to unavailability of updated data, especially Input–Output Table as well as household living standard survey.

This study concluded that government should increase tax on cigarette along with a well-planned roadmap to avoid unexpected consequences on income and employment of laborers in this sector.

This study replicated a popular approach in order to verify an important government policy (i.e. effect of tax on tobacco on output and employment) under Vietnamese context.

The effects of government expenditure on the shadow economy have been investigated. However, the effect from a moderating factor that affects this relationship has been largely ignored in the existing literature. This paper investigates how fiscal deficit moderates the effects of government expenditure on the shadow economy for 32 Asian countries for the past two decades since 2000.

The authors use various techniques, which allow cross-sectional dependence and slope homogeneity in panel data analysis, to examine this relationship in both the long run and short run. The analysis also considers the marginal effects of government expenditure on the shadow economy at different degrees of fiscal deficits.

Empirical findings from this paper indicate that an increase in government expenditure and fiscal deficit will increase the shadow economy size. Interestingly, the effects of government expenditure on the shadow economy will intensify with a greater degree of the budget deficit. The authors also find that enhancing economic growth to improve income per capita and extending international trade appears to reduce the shadow economy in the Asian countries.

The authors consider that policies targeting reducing shadow economy should follow conventional economic policies on economic growth, unemployment and inflation.

To the best of the authors’ knowledge, this is the first empirical study conducted to examine the moderating role of fiscal deficit in the government expenditure–shadow economy nexus in Asian countries.

Drawing on scholarships of workplace romance, LGBT at work and sexual fluidity, this present research aims to investigate the effect of female sexually fluid romantic relationships at work on their work and life.

The authors used qualitative approach and interviewed 30 female workers who experienced sexual fluidity at work.

From interviews with 30 female employees in Vietnam who experience fluidity in their romance, the authors find out positive and negatives effects on their psychology at work (affective/behavioral/cognitive change and mental health), work outcome (job attitudes and performance/productivity) and relations with coworkers.

This research discovers common and distinct features in the workplace romance of female sexually fluid employees. The research finding supports queer perspective which is exerting more salient impacts on our contemporary society and workplace.

This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period when the economy was in transition toward a more market‐oriented system.

Questionnaire responses were obtained from the head or vice‐head of the accounting department in 181 enterprises, and follow‐up interviews conducted with 20 of the respondents. The responses were analysed with simple statistical tests and ANOVA.

Two of the key findings are in line with results reported previously for other countries: adoption rates for “traditional” Western MAPs are higher than for “contemporary” ones; and state‐owned enterprises tend to exhibit lower adoption rates than other enterprises. A third key finding represents new insight, but it may be applicable to only Vietnam (and possibly a limited number of other transition economies). This third finding arises from our identification of a group of Western MAPs which closely resemble the type of accounting and planning activities routinely undertaken under the former central planning (CP) system. These CP‐compatible MAPs are adopted far more widely (even at present) than are other MAPs. Overall, the findings are broadly consistent with the diffusion of innovation theory.

This study examines the Western MAP adoption experiences of a developing economy in transition, one which has received relatively little attention in the MA literature to date.

“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s participation and achievements in scientific research is considered a great and important resource for industrialization and modernization. Even so, are there gender differences in scientific achievement in the social science research institutes in Vietnam? What factors influence the scientific achievement of female social researchers? The answers will be based on data from a 2017 survey with a sample of 756 researchers, of which 77.6% were female. The survey was conducted by the Vietnam Academy of Social Sciences, a leading, ministry-level national center for the social sciences in Vietnam. This chapter analyzed the scientific achievements of researchers through their position as principal investigators of research projects and their publications, and factors that may impact this. Bivariate and multivariate analyses of factors that may affect the scientific achievement of researchers found that gender differences in academic achievement in the social sciences in Vietnam was still prevalent. Female researchers’ scientific achievements were lower than those of their male counterparts. The contribution to science of Vietnamese female researchers was limited by many different factors; the most important were the academic rank of the researchers and gender stereotype that considered housework the responsibility of women.

This article traces the transformation of hát bội, a form of traditional opera in Southern Vietnam, from its primary role as entertainment into a religious activity after the Reform (Đổi Mới) were enacted in 1986.

This research is based on ethnological fieldwork complemented by a review of historical documents and of the available literature on hát bội, cultural policies and on data collected from interviews with artists and spectators at the festival at the shrine to the Lady of the Realm.

Before 1986, hát bội was performed either as a stand-alone entertainment during the fair portion of community festivals or as part of religious ceremonies. The Reform and the accompanying relaxation of state control over religion and culture promoted the resurgence of popular religious fairs across the nation. New opportunities for hát bội to revive opened, artists left state-sponsored troupes to join private companies that catered to religious festivals. But almost exclusive involvement in religious rites has led to artistic stasis for private hát bội troupes.

This research constitutes novel insights of how the Reform in Vietnam affects the transformation of a traditional performance form.

Many countries have a significant vaccination hesitancy rate regardless of vaccine prosperity. This study aims to identify factors restricting hesitancy and fostering vaccination intention and uptake against coronavirus in Vietnam.

The study has proposed an extended COM-B model based on the Theoretical Domains Framework to explore critical factors influencing vaccination intention and uptake in Vietnam. A database was collected from 1,015 suitable respondents who had received at least one dose of the COVID-19 vaccine, and ten hypotheses were tested by the partial least squares structural equation model.

The findings showed that six factors, including knowledge, experience, resource, social influence, belief and reinforcement, have either direct or indirect positive effects on COVID-19 vaccine uptake behavior. The output also indicated that personal experience positively affects vaccination intention and uptake.

This study contributes to understanding COVID-19 vaccine uptake behavior by identifying several direct and indirect factors of the extended COM-B model that include “knowledge” and “reinforcement” in shaping behavior change. The study adds to the literature on COVID-19 vaccine uptake behavior and could help achieve higher vaccination rates, ultimately leading to better control of the pandemic.

The purpose of this paper is to report the factors that influence Vietnamese students’ choice of university in a little researched context where the effects of globalization and education reform are changing higher education.

A quantitative survey was completed by 1,124 current or recently completed university students in Vietnam. Marketing approaches are drawn upon to inform the exploration and understanding of student choice and decision making.

The factor analysed data showed the nine key factors influencing student decisions, in order of significance, as facilities and services, programme, price, offline information, opinions, online information, ways of communication, programme additions, and advertising. There are significant correlations in the Vietnamese context between the factors of price and facilities, and services and programme, and differences between genders and types of students in choosing a university.

Whilst this paper is a starting point, more research is needed in the Vietnamese context with deeper levels of analysis including the differences between types of universities and fields/disciplines, in addition to wider sampling.

A greater understanding of the Vietnamese context helps to inform marketing practices in a country experiencing increasing competition in higher education.

Findings from studies in other contexts many not be directly transferrable to Vietnamese universities suggesting the need for a contextual understanding of these factors and a suitably nuanced marketing response.

This paper identifies the need for cultural understanding of little researched contexts and calls for further research which does not assume all cultures and contexts will have the same underlying Vietnamese model of university choice.