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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.

This study aims to analyse the impact of the degree of internationalisation (DOI) on firm performance (FP), with the moderating role of organisational slack resources, namely, absorbed slack human resources, absorbed financial slack resources and unabsorbed slack resources, in the context of Asian emerging markets.

Data includes 45 companies and 225 observations in 2014–2018. The authors adopted the generalised least squares method to test their hypotheses.

DOI negatively influences FP, indicating that the link between DOI and FP is not U-shaped but relatively linear. Absorbed human resources and absorbed slack financial resources significantly enhance FP, absorbing resources associated with DOI and FP. Unabsorbed slack resources play a minor role in mitigating the deleterious impact of DOIs on FP.

Firms in an emerging market should begin exploring and expanding into overseas markets with characteristics similar to the domestic market. The firm should optimise the benefits of slack resources by appropriately allocating resources to strategic operations.

This study reveals the beneficial effect of organisational slack resources on the DOI-FP relationship via the lens of the resource-based view.

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.

“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.

Most governments around the world rely heavily on tax revenue to fund not only their recurrent expenditure but also their long-term development goals. There is some evidence suggesting that tax evasion in Vietnam has, over the years, been on the rise in terms of number, scale and degree of sophistication. It may thus be beneficial to understand the extent to which various relevant psychological factors interact to influence the tax compliance of Vietnamese taxpayers. This chapter attempts to quantify the effects of taxpayer's emotion, trust and perception on their tax compliance in Vietnam. It adopts a positivist research framework, a quantitative research method and primary data collection. First, a simple, theoretical model in which emotion and trust affect tax compliance both directly and indirectly through perception as a mediating variable, is constructed. The Baron−Kenny method is then applied to the data collected from an e-survey to test various hypotheses derived from the devised theoretical model. The results show that taxpayer's perception positively and significantly influences tax compliance whereas emotion and trust exert significant and positive effects on tax compliance both directly and indirectly (via perception). The findings suggest that voluntary tax compliance in Vietnam can be improved through better tax administration services, more fiscal policy accountability and pro-active tax socialization.

Recognition that not every climate adaptation policy is a good one has shifted attention to new tools and methods to measure the adequacy and effectiveness of adaptation policies. This study aims to propose and apply and applies an innovative adaptation policy assessment framework to identify the extent to which climate adaptation policies in Vietnam exhibit conditions that are likely to ensure a sufficient, credible and effective adaptation.

In total, 21 conditions, categorized under five normative principles and covering critical issue areas in adaptation domain, form the climate adaptation policy assessment framework. The principles were double-checked and tested in case studies through observations and analyses of policy documents to ensure that each condition should be distinct and not overlapping across principles. To see if the principles and attendant conditions were able to capture all relevant aspects of adaptation, the authors used structured expert judgment. In total, 39 policy documents pertaining to climate change adaptation were selected for qualitative document analysis. In-depth interviews with local officials and experts were conducted to address data gaps.

The study reveals major weaknesses constituting a reasonably worrisome picture of the adaptation policies in Vietnam since several critical conditions were underrepresented. These results shed new light on why some adaptation policies falter or are posing adverse impacts. The findings suggest that a sound policy assessment framework can provide evidence on what effective adaptation policy looks like and how it can be enabled. The framework for climate adaptation policy assessment in this study can be easily adjusted and used for different socio-environmental contexts in which new conditions for policy assessment might emerge.

The findings show underlying weaknesses constituting a reasonably worrisome picture of the adaptation regime in Vietnam. In the absence of mechanisms and measures for accountability and transparency in policy processes, adaptation in Vietnam appears more likely to be prone to maladaptation and corruption. While solving these problems will not be easy for Vietnam, the government needs to evaluate whether the short-term gains in sustaining the existing adaptation policies really make progress and serve its long-term climate-adaptive development goals.

Although interpretations of adaptation effectiveness may be very divergent in different normative views on adaptation outcomes, the authors argue that a common, agreed-upon effectiveness can be reached if it is clearly defined and measurable in adaptation policies. Thus, the climate adaptation policy assessment framework proposed in this study is critical for policymakers, practitioners, donors and stakeholders dealing with adaptation to better understand the weaknesses in policymaking processes, pinpoint priority areas of action and timely prevent or prepare for possible adverse impacts of policies.

This paper aims to examine the management status quo of archaeological heritage in Vietnam seen in the case of Vuon Chuoi, a complex of Bronze Age sites located in Central Hanoi, which has been believed to be Hanoi’s first human settlement. Like other archaeological sites located in urban areas, this site has been under threat of destruction caused by land encroachment pressure. Although researchers have long waged a campaign for preservation, the dissensus among key stakeholders and the dispute over responsibility have left this site at the heart of an interminable polemic over legislation.

This research utilises a qualitative approach, and the primary data were collected throughout multiple field trips in 2019 and 2020. Several open-ended interviews were conducted with various state and nonstate actors involved in the Vuon Chuoi Complex’s management process. The discussion was also supported by analysing related legal documents retrieved from national archives and official online directories.

This paper dissects the current legislative and administrative framework applied in governing heritage in general and archaeological sites in Vietnam, in particular. The results indicate that existing flaws in Vietnam’s legal system are detectable, and the unsystematic organisation has led to deferment of the decision-making processes. Also, there is an apparent difference found in the attitude of the bodies in charge toward the treatment of listed and unlisted sites.

This research outlines that in the wake of urbanisation and industrialisation in Vietnam, a consensus among key stakeholders and an inclusive legal system are required to help preserve archaeological sites in urgent need of attention. Although several Vietnamese laws and regulations have been put into practice, they have shown critical barriers and gaps in conserving Vietnamese cultural heritage.

The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.

Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature.

The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.

The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings.

MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country's competitiveness during transition.

This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.

The purpose of this paper is to investigate the nature of commitments of local employees to a parent company and a local operation in comparison to the nature of commitment of Western expatriates to the two foci.

Data were collected by questionnaire from 532 local employees and 471 Western expatriates currently working for the subsidiaries of multinational companies (MNCs) in Vietnam. Hypotheses were tested using exploratory factor analyses, confirmatory factor analyses, correlation analyses, t-test, generalized linear models and hierarchical regression.

The results confirmed two distinct commitment foci and revealed that the commitment to the local operation was stronger than the commitment to the parent company for local employees. Remarkably, retention and absenteeism are more driven by local operation commitment than by parent company commitment for the local employees. In contrast, these outcomes are more driven by parent company commitment for the Western expatriates. Working conditions (job autonomy, job variety, transformational leadership and remuneration) positively predicted affective commitment to the local operation for both groups; particularly job variety and leadership were better predictors for local employees than for Western expatriates.

The comparison shows effective and specific ways to sustain and reinforce the commitments of each employee group with regard to two foci. This information may help to reduce the rate of turnover intention and absenteeism in MNCs.

By using a multifaceted approach, this study provided a comparison of dual organizational commitment for different categories of employees working in MNCs. Second, this study shows that the stronger commitment focus has a stronger influence on related outcomes (i.e. retention and absenteeism). If so, MNCs can focus on reinforcing the selected commitment focus in order to reduce the costs of management. Third, the study has initially pointed out that some work factors exert a specific influence on different commitment foci in the two groups. Controlling these work conditions is recommended to sustain and develop commitment levels of the two groups.