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This study is intended to analyze the impact of information and communication technology (ICT) infrastructure, technological innovation, renewable energy consumption and financial development on carbon dioxide emissions in emerging economies.

The present study adopts the autoregressive distributed lag (ARDL) cointegration technique for the annual data collection of Vietnam from 1990 to 2020.

The results of the study unveil that renewable energy consumption, the interaction between renewable energy consumption and ICT infrastructure and financial development have significant predictive power for carbon dioxide emissions. In the long term, renewable energy consumption, export and population growth reduce CO2 emissions, whereas the interaction between renewable energy consumption and ICT infrastructure and financial development increases CO2 emissions, while ICT infrastructure does not affect emissions. In the short run, changes in ICT infrastructure contribute to carbon dioxide emissions in Vietnam. In addition, changes in renewable energy consumption, financial development, the interaction between ICT infrastructure and renewable energy consumption and population growth have a significant effect on CO2 emissions. Notably, technological innovation has no impact on CO2 emissions in both the short and long run.

The current study provides new insights into the environmental effects of ICT infrastructure, technological innovation, renewable energy consumption and financial development. The interaction between renewable energy consumption and ICT infrastructure has a significant effect on carbon dioxide emissions. The paper suggests important implications for setting long-run policies to boost the effects of financial development, renewable energy consumption and ICT infrastructure on environmental quality in emerging countries like Vietnam in the coming time.

This study intended to analyze the impact of nonrenewable energy consumption, renewable energy consumption, CO₂ emissions on per capita income growth in Vietnam in the period 1990–2019.

The present study adopts the technique of the Autoregressive Distributed Lag (ARDL) cointegration for the annual data collection of Vietnam.

The results of the study show that in the long term, nonrenewable energy consumption increases per capita income, but CO₂ emissions reduce per capita income. In the short run, changes in nonrenewable energy consumption and renewable energy consumption promote per capita income growth in Vietnam. However, changes in nonrenewable energy consumption in the past have had a negative impact on the current income growth of Vietnamese people.

The current study provides new insights into the growth effect of nonrenewable energy consumption, renewable energy consumption and CO₂ emissions. The papers suggests important implications to Vietnam in setting the long-run policies to boost the effect of energy consumption and CO₂ emissions on growth in Vietnam in the coming time.

This analysis examines the relationship between corruption and firm productivity in Vietnam.

The authors apply the system generalized method of moments estimation approach on a panel dataset constructed from comprehensive enterprise surveys covering all the sectors over the 2011–2020 period.

The results confirm a non-linear relationship between corruption and firm productivity. Where corruption is severe, leaving corruption alone tends to benefit firm productivity because efforts to control corruption are likely to cause greater delays. In less corrupt provinces, corruption appears to harm firm productivity while efforts to control corruption provide significant productivity gains. This U-shaped relationship is confirmed for small firms and those in the private sector sub-samples. Intriguingly, this study reveals that the U-shaped relationship does not apply to micro, medium, large firms, state-owned firms and foreign-invested firms because corruption is found to have no significant impact on productivity among these sub-samples. Changes in regulations after 2014 toward promoting a transparent business environment are shown to foster the positive impact of lowering corruption on firm productivity.

This study suggests that lowering corruption is beneficial for firm productivity at the micro level. However, where corruption is severe, monitoring corruption alone is likely to cause adverse effects on productivity due to increased bureaucratic delays. Institutional reforms might play an important role in leveraging the effects of lowering corruption on productivity in highly corrupt areas.

This paper sheds new light on the relationship between corruption and firm productivity in the broad existing literature and especially in the limited number of studies for Vietnam.

Although there are many efforts within organisations to improve the financial performance of business processes, the results of studies on the impact of internal factors on the financial performance of business processes in an organisation are inconsistent, even contradictory. Therefore, this paper aims to examine the extent and trends of the impact of factors inside companies on the financial performance of business processes and discover lessons learned to improve the financial performance of business processes.

This analysis was done through a quantitative study of listed companies in Vietnam. Pooled OLS regression, REM, FEM and robust regression were performed on 566 companies.

The results provide four main findings. First, firm size and operational efficiency strongly correlate with financial performance. Second, financial leverage has a negative, significant connection with financial performance. Third, net working capital has a positive and meaningful relationship with EPS and a negative association with ROE. Fourth, liquidity does not have any significant association with financial performance.

This study only restricts the internal factors affecting the financial performance of business processes without mentioning the external factors. Furthermore, this study is limited to one emerging country and has not been compared with companies in different countries.

The findings of this study may help inform users inside and outside the organisation to understand the factors that affect the financial performance of business processes. As a result, information users will focus more on aspects that can improve their financial performance to make informed decisions.

This study has many differences compared to previous studies. First, it focuses on the internal factors affecting the financial performance of business processes in non-financial listed companies in Vietnam, which has an emerging economy. First, it focuses on the internal factors affecting the financial performance of business processes in non-financial listed companies in Vietnam, which has an emerging economy. Second, this study analyses data in companies' financial statements for the ten years from 2012 to 2021, when the Vietnamese economy, in particular, and the world economy experienced many fluctuations due to the impact of the post-financial crisis 2007–2008 and the COVID-19 pandemic. Third, this study provides empirical evidence to support RBV, RDT theories and the trade-off theory of capital structure.

Drawing on new public management (NPM) theory and institutional theory, this research examined the direct and indirect effects of an innovation-oriented culture on organisational performance as measured based on financial reporting quality and accountability. The investigation involved public organisations in Vietnam, which is a transition market.

A survey was administered to accountants and finance managers working in the public sector, and 248 valid questionnaires were subjected to analysis. The research model and hypotheses were tested via partial least squares-structural equation modelling.

Results indicated that an innovation-oriented culture favourably affects the performance of public sector organisations. The quality of financial reporting and accountability mediate the relationship between the aforementioned culture and performance.

This study is the first to examine the chain of activities that spans innovation, financial reporting quality, accountability and organisational performance in the context of public sector organisations in an Asian transition market.

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.

By drawing on the institutional theory and contingency theory, this study aims to examine the effects of leadership and accounting capacity on the quality of financial reporting and accountability of public organisations in Vietnam. Furthermore, this paper is to determine the impact of financial reporting quality on accountability.

The research model and hypotheses have been tested by partial least squares structural equation modeling, with 177 survey samples obtained from accountants and managers working in the public sector in Vietnam.

The research results indicate that leadership and accounting capacity have a positive effect on financial reporting quality; leadership and accounting capacity positively influence accountability; and the quality of financial reporting has a positive impact on accountability.

The research results provide empirical evidence of the direct impact of leadership and accounting capacity on financial reporting quality and accountability of public organisations in a developing country. Moreover, the current work also provides important evidence for the impact of financial reporting quality on accountability.

Public sector organisations must realise that leadership and accounting capacity play a vital role in the accounting reform process. Public institutions likewise need to pay attention to develop accounting capacity and promote leadership. Moreover, the results respond to the continuing call for increased citizen trust in public organisations.

To the best of the authors’ knowledge, this study is the first to examine the chain from leadership, accounting capacity, financial reporting quality and accountability in the context of public sector organisations in an Asian transition market.

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.

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.

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.

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.

Tourism is one of the most notable features of the contemporary globalised world. The tourism industry is becoming increasingly vital to the economy of many developing and developed countries around the globe. The demand of the tourism industry has posed a challenge for tourism training providers to move towards a more responsive and internationalised curriculum to enhance work readiness for tourism graduates who are expected to work with an increased number of international tourists. The purpose of this paper is analyse whether and how internationalisation has been implemented in the tourism training programmes across six institutions in Vietnam.

The research deployed case studies as research strategy with interviews and document analysis as two instruments of data collection.

The major findings show that even though the tourism industry demands graduates to possess global competency, knowledge and skills, the curriculum does not prioritise the internationalisation dimensions and the faculty members are not facilitated to be internationally active in their roles. Overall, internationalisation is still fragmented and ad hoc in these institutions even though the private institutions in this research appear to be more responsive to the trend of internationalisation in education than their public counterparts.

The paper provides recommendations on how to effectively embed internationalisation components into local tourism training programs in Vietnam.

The research bridges the gap in the literature on internationalisation of the local tourism programme in non-English-speaking countries.

The problem of image retrieval and image description exists in various fields. In this paper, a model of content-based image retrieval and image content extraction based on the KD-Tree structure was proposed.

A Random Forest structure was built to classify the objects on each image on the basis of the balanced multibranch KD-Tree structure. From that purpose, a KD-Tree structure was generated by the Random Forest to retrieve a set of similar images for an input image. A KD-Tree structure is applied to determine a relationship word at leaves to extract the relationship between objects on an input image. An input image content is described based on class names and relationships between objects.

A model of image retrieval and image content extraction was proposed based on the proposed theoretical basis; simultaneously, the experiment was built on multi-object image datasets including Microsoft COCO and Flickr with an average image retrieval precision of 0.9028 and 0.9163, respectively. The experimental results were compared with those of other works on the same image dataset to demonstrate the effectiveness of the proposed method.

A balanced multibranch KD-Tree structure was built to apply to relationship classification on the basis of the original KD-Tree structure. Then, KD-Tree Random Forest was built to improve the classifier performance and retrieve a set of similar images for an input image. Concurrently, the image content was described in the process of combining class names and relationships between objects.