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The paper aims to enrich previous findings for an emerging banking industry such as Vietnam, reporting the difference between the parametric and nonparametric methods when measuring cost efficiency. The purpose of the study is to assess the consistency in issuing policies to improve the cost efficiency of Vietnamese commercial banks.

The cost efficiency of banks is assessed through the data envelopment analysis (DEA) and the stochastic frontier analysis (SFA). Next, five tests are conducted in succession to analyze the differences in cost efficiency measured by these two methods, including the distribution, the rankings, the identification of the best and worst banks, the time consistency and the determinants of efficiency frontier. The data are collected from the annual financial statements of Vietnamese banks during 2005–2017.

The results show that the cost efficiency obtained under the SFA models is more consistent than under the DEA models. However, the DEA-based efficiency scores are more similar in ranking order and stability over time. The inconsistency in efficiency characteristics under two different methods reminds policy makers and bank administrators to compare and select the appropriate efficiency frontier measure for each stage and specific economic conditions.

This paper shows the need to control for heterogeneity over banking groups and time as well as for random noise and outliers when measuring the cost efficiency.

The study examines the impact of income diversification on cost efficiency of Vietnamese commercial banks over the period 2005–2017.

Income diversification indicators are designed based on measures of diversifying loan portfolio. Besides the traditional model, we use the Fractional Regression to estimate the model with dependent variables defined on the unit interval.

Through the two-stage DEA analysis, we find that the income diversification has a positive impact on the cost efficiency of banks. In addition, this impact is stronger for unlisted banks and in the phase of banking system ongoing restructuring.

The use of a variety of income diversification measures and estimation methods for models with bounded dependent variable has provided a reliable empirical evidence of the advantages of implementing a strategy on structural diversity of both interest and non-interest income in the emerging banking markets such as Vietnam.

The main function of hierarchies is to coordinate activities within an organization, but a hierarchical structure also provides work incentives, by offering the prospect of hierarchical mobility. An alternative way for organizations to motivate workers is through job design. In organizations offering rewarding jobs, the incentivizing role of hierarchies may become obsolete, and the number of hierarchical levels can be reduced. Two job design features are particularly relevant: autonomy and problem-solving. We investigate the relationship between the number of hierarchical layers and job design features empirically using the European Company Survey (ECS 2019). We find that the extent of the adoption of both complex job design and autonomous teamwork is negatively associated with the number of hierarchical layers. However, the association between complex job design and the number of hierarchical layers is weakened, and in some cases disappears, in larger organizations where hierarchies have a more important coordination role and it is weakened when the knowledge acquisition costs are high. The use of autonomous teams is robustly negatively associated with the number of hierarchical layers.

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.

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.

Modernization and the rise of living standards have introduced new variants of traditional foods, from their tastes to the way they are enjoyed. This study aims to explore and examine the impacts of both traditional and modern marketing stimuli on restaurant choice intention for experiencing culinary traditions, hence answering the question of how traditional and modern aspects live together to bring about the most desirable experience for customers of traditional cuisine.

Based on the stimuli-organism-response (S-O-R) theory and mixed research methods, a model linking service quality dimensions, perceived value and restaurant choice intention is formulated and tested on quantitative data from 431 customers of Gen Y and Gen Z, given the case of Vietnamese Pho.

The findings show that food quality demonstrates the strongest impact on restaurant choice intention, followed by authenticity and nostalgia marketing. These relationships are partially mediated by perceived value. Hygiene risks and perceived value are also found to directly affect restaurant choice intention. Nevertheless, our findings are quite different between Gen Y and Gen Z customers.

This research provides crucial strategic implications for restaurant managers when it comes to serving traditional foods for different generations.

This study responds to the existing gap by examining and comparing the impacts of traditional and modern marketing stimuli on restaurant choice intention through the mediating role of perceived value. Our study also actively contributes to the ongoing multigenerational research stream by affirming the moderation role of generations (Gen Y and Gen Z) in those relationships.

This chapter provides information on the development of Vietnamese education under the influence of global forces based on the analysis of relevant education research and policies using Wolhuter’s frameworks. In the process of coming up with ways to develop education in the face of different influences of globalization, besides having reactions with patterns commonly found in countries around the world, Vietnam also has responses that reflect its own political, sociocultural and economic characteristics. The state still plays a controlling role in education at all levels and many culture-related features that have existed throughout the country’s history have hardly changed, namely aspects related to teachers, learners and teaching and learning methods. To sustain its education in the globalized era, Vietnam must make more efforts in various aspects such as the link between education and employment, the logic of education objectives, the feasibility and appropriateness of curricula, quality of education, especially of higher education and equality in education for underprivileged groups.

The theory of planned behavior (TPB) is the most frequently used model in knowledge sharing. However, the empirical results are inconclusive on whether TPB can provide reasonable prediction of knowledge sharing behavior (KSB). This study aims to examine TPB in knowledge sharing and identify potential moderators of relationships among constructs in TPB.

This study conducted a systematic review and meta-analysis of 26 studies examining TPB in knowledge sharing. A meta-analytical structural equation model (MASEM) was used to test original and modified TPB models and examine potential moderators.

The results show that attitude has the strongest relationship with intention, followed by perceived behavior control and then subjective norms. Intention shows the strongest association with KSB, followed by perceived behavior control. The moderator roles of culture, economic wealth and information technology support are found in the model.

This study is the first attempt to provide a systematic review and MASEM in TPB in knowledge sharing.

This study aims to investigate the impact of AI chatbots on customer trust in AI chatbots for hotel services.

The probability sampling method was employed to develop a research sample. The research uses correlation analysis and structural equation modeling to analyze the data of 413 valid observations collected in the structured questionnaire survey in Vietnam.

The paper reports that empathy response, anonymity and customization significantly impact interaction. Empathy response is found to be the strongest influence on interaction. Meanwhile, empathy response and anonymity were revealed to indirectly affect customer trust. This paper also contributes several implications for hotel providers in emerging economies.

To the best of the authors’ knowledge, this is the first study to shed light on the role of AI chatbots in explaining customers’ behavior. The results provide an enhanced understanding of how the AI chatbot system influences customers’ decision-making. It has been used to plan the chatbot application and highlight which implementation issues need the most attention in the hospitality industry.

This study aims to investigate the impact of primary building information modelling (BIM)-related factors, extracted from the literature on the subject, on construction project performance.

Based on data collected from 134 BIM users, this study used structural equation modelling to assess the impact of these factors in five main BIM-related factor clusters.

The results of the analysis confirmed the reliability and validity of the research design and outcomes. The findings indicated that the BIM-related external factors cluster is the most influential cluster affecting construction project performance. BIM-related project factors and BIM-related technological factors also had a significant impact on project performance. These were followed by the BIM-related management factors cluster, while the BIM-related human factors cluster had a low impact on project performance.

This study will contribute to fostering BIM adoption and implementation in the construction industry in developing countries.

This study has filled a crucial knowledge gap by providing information on manageable primary BIM-related factors affecting construction project performance.