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Based on a sample of 308 enterprises, this paper studies the determinants of export organic supply chain performance. The results indicate seven positive determinants that influence positively the supply chain performance, including: (i) need-satisfying ability (NSA), (ii) relationship management, (iii) information management, (iv) quality management, (v) coordination and cooperation mechanisms, (vi) operation management, and (vii) marketing strategy of the export organic supply chain. In contrast, the differentiated segmentation strategy and cost strategy have no impact on the export organic supply chain performance.

Unsustainable logging and illegal logging for domestic and international trade and trafficking continue to lead to deforestation. It is crucial that Sustainable Development Goal 15 ‘Sustainably manage forests, combat desertification, halt and reverse land degradation, halt biodiversity loss’ is achieved to maintain the livelihoods of people and protect the planet. This is the case in Vietnam as well, where many people, including indigenous groups, rely on the forest for their survival. Drawing on semistructured interviews in Vietnam and a literature review, we investigate how the abuse of forest policies leads to human insecurity. From this, we propose solutions to (1) end unsustainable harvesting and illegal logging (SDG 15.7), (2) integrate the value of forests (culturally and economically) into national and local planning, the development process and poverty elimination strategies (SDG 15.9) and (3) improve the use of forest protection funding provided by international donors.

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.

This study aims to analyse the role of the financial and accounting expertise of the chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy.

This study is based on data collected from a large sample of all non-financial companies listed on Vietnamese stock exchanges during the period 2016–2020 with 2,435 observations. FEM-ROBUST standard errors regression model is used to examine the relationship between the financial, accounting expertise of CEOs and FRQ through earnings management by discretionary accruals.

The results show that CEOs with financial and accounting expertise have more influence and intervention on earnings management and thus adversely affect FRQ. This behaviour is explained by the fact that CEOs not only have a firm grasp of financial and accounting policies but also know the tricks to interfere with earnings management. Moreover, in the context of emerging economies, CEOs’ awareness and management level are still limited and legal sanctions are not yet strict, so when they have power in their hands, CEOs immediately find ways to build a reputation to enhance the power and earnings for the CEOs themselves.

The limitation of this study is first of all that the research data are not complete and rich because the companies are prohibited from disclosing information and the cooperation relationship is not close. Next is the new research in only one emerging market – Vietnam – so the generalizability is not high.

To the best of the authors’ knowledge, this is the first study to examine the impact of CEOs’ accounting and finance expertise on FRQ in an emerging economy, contributing to the existing literature regarding the scientific debates about CEOs, CEO characteristics, earnings management and FRQ.

Vietnam is experiencing rapid expansion in the provision of higher education that requires quality assurance appropriate for the Vietnamese-centralised Confucian cultural context. This paper aims to examine the concept of quality from the perspectives of academic leaders, quality assurance members and academics at three higher education institutions in Vietnam.

Based on an interpretative study, semi-structured interviews were used as a major research instrument augmented with document analysis across three case studies. Interviews were conducted with 35 participants from three groups of stakeholders.

The concept of quality was found to be under-conceptualised in this Vietnamese context. Quality was conceptualised as meeting societal needs across the case studies underpinned by the belief that the purpose of higher education is to prepare graduates for employment.

The study was conducted in similar disciplines at three state-owned universities in Vietnam in 2011. This provides insight within this context and timeframe that may not be generalised. It is suggested to extend this research to other disciplines, the private sector and other groups of stakeholders.

The paper discusses the necessity of revisiting the philosophy of higher education and re-conceptualising quality in Vietnam that informs quality assurance processes that are relevant to the cultural context.

This paper provides a centralised Confucian perspective to the literature on quality assurance in higher education. How quality is perceived by academic leaders, quality assurance members and, in particular, academic staff can be used to inform policy. In a centralised country such as Vietnam, academic leaders and quality assurance members may indicate their “obedient” attitudes to policies, leading to the same view with what is centrally enacted, while the academic staff have a different perception of quality.

This paper aims to elucidate perceptions of safe driving and social norms in relation to driving motorbikes in the Vietnamese context.

A series of focus groups was undertaken in relation to driving practices from a number of groups: adolescents, families and adult males and females. The discussion centred on how driving behaviours were socialised within the various groups.

The research highlighted some very interesting social dynamics in relation to how safe driving habits are established and supported within the social context. In particular, the separation of descriptive and injunctive norms and the role such norms play in socialising driving behaviours, safe or otherwise.

The implications for social marketing practice are considerable, especially in the Vietnamese context where injunctive norms are difficult to portray, given the dynamics of the media landscape. Social marketing campaigns will need to have a broader consideration of how to establish descriptive norms, bearing in mind the social milieu in which the behaviours occur.

This research is the first of its kind in the Vietnamese context. While much practice-led innovation is occurring in the region, there is little extant research on the topic of social norms and the socialisation of behaviours within the Southeast Asian region.

The purpose of this investigation is to identify, evaluate, integrate and summarize relevant and qualified papers through conducting a systematic literature review (SLR) on the application of recommender systems (RSs) to suggest a scholarly publication venue for researcher's paper.

To identify the relevant papers published up to August 11, 2018, an SLR study on four databases (Scopus, Web of Science, IEEE Xplore and ScienceDirect) was conducted. We pursued the guidelines presented by Kitchenham and Charters (2007) for performing SLRs in software engineering. The papers were analyzed based on data sources, RSs classes, techniques/methods/algorithms, datasets, evaluation methodologies and metrics, as well as future directions.

A total of 32 papers were identified. The most data sources exploited in these papers were textual (title/abstract/keywords) and co-authorship data. The RS classes in the selected papers were almost equally used. DBLP was the main dataset utilized. Cosine similarity, social network analysis (SNA) and term frequency–inverse document frequency (TF–IDF) algorithm were frequently used. In terms of evaluation methodologies, 24 papers applied only offline evaluations. Furthermore, precision, accuracy and recall metrics were the popular performance metrics. In the reviewed papers, “use more datasets” and “new algorithms” were frequently mentioned in the future work part as well as conclusions.

Given that a review study has not been conducted in this area, this paper can provide an insight into the current status in this area and may also contribute to future research in this field.

The purpose of this paper is to investigate the development of Viet Nam’s approach to higher education quality assurance during the past dozen years since its establishment, focusing on the achievements and challenges.

This is a desktop analysis study. The paper analyses the policies and practices related to the development of Viet Nam’s higher education accreditation system by reviewing associated literature.

The research has found out that there are several achievements, including: the development of the accreditation framework; establishment of accrediting agencies; completion of almost universities’ self-assessment reports; implementation of external assessment exercise at some institutions, a few of which were awarded accreditation certificates. However, there remain a number of challenges related to the independence of the accrediting agencies, human resources, accreditation standards and criteria, institutions’ awareness about accreditation and the pace of accreditation implementation.

The primary limitation of this study is the research methodology which merely relies on document analysis. It would be more credible if the findings could be triangulated with data taken from other sources such as interviews with key stakeholders.

On the basis of the analysis of achievements and challenges at both macro and micro levels, discussion and recommendations are made for future policy-making and management in the field of higher education accreditation.

The purpose of this paper is to investigate the factors affecting innovative behavior (IB) of Vietnamese enterprises employees based on theories of transformational leadership, social cognitive and knowledge spiral.

This study used a combination of in-depth interviews and large-scale surveys in 15 enterprises in the North, Central and South of Vietnam. In total, 455 valid questionnaires from employees of information technology, telecommunications and e-commerce enterprises have been used in this research to explore the impact of transformational leadership (TL), coworker support (CS) and organizational learning (OL) on employees' IB. The data collected were subjected to quantitative analysis, including Cronbach's alpha reliability test, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM) for scales and hypotheses testing.

The results show that there are positive relationships between TL, OL and employees' IB, in which OL has a stronger impact than TL.

The limitations of this paper are that other factors affecting the innovation behavior of employees in Vietnamese enterprises have not been fully explored, the rejection of the hypothesis about the relationship between CS and employees’ IB needs to be considered with the moderating role of job characteristics and the use of convenient random sample selection, due to which its reliability may not be guaranteed.

From the results of this study, the authors point out that managers in Vietnamese enterprises should develop TL to deliver more creativity in an organization and enhance the corporate learning-oriented environment.

This paper contributes to the existing literature by focusing on factors affecting IB of enterprises employees in Vietnam, an emerging economy in the world.

This study aimed to utilize Epistemic Network Analysis (ENA) for a thorough evaluation of policy documents concerning the digital transformation in Vietnam's higher education sector.

Adopting a quantitative ethnography approach, this research employed ENA to analyse a curated collection of 21 documents that specifically addressed higher education (HE) and digital transformation within Vietnam. The study also incorporated qualitative content analysis, utilizing the constant comparison method as outlined by Onwuegbuzie et al. (2009), for data coding. ENA facilitated the examination of connections among various policy aspects.

The study revealed a consistent overarching theme in Vietnam's digital transformation policies during and post-pandemic, focusing on key areas such as ADMINISTRATION, VISION, QUALITY, and INFRASTRUCTURE. However, a temporal shift in emphasis was observed: during the pandemic, policies were more focused on ADMINISTRATION and INFRASTRUCTURE, while post-pandemic, there was an increased emphasis on COLLAB, VISION, and TEACH_LEARN.

This research represents one of the initial efforts to showcase the utility and significance of ENA in analysing policy documents. It underscores ENA's potential in elucidating the complex interplay of policy elements in the context of digital transformation in higher education, particularly within a developing country setting.