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This study aims to examine interactions between multiple management accounting routines in integrating a new management accounting routine into a routine cluster.

This study uses a theoretical framework based on routine clusters, including routine complementarities. The authors use an in-depth case study to explore interactions of a management accounting routine integrating into a routine cluster.

The findings show that complementarity between an existing and a new management accounting routine facilitates integration of the new routine into a routine cluster. They also suggest that when an ostensive understanding of a routine exists, the integration of the new management accounting routine is stronger, as the new and existing routines in the routine cluster are more closely intertwined.

To the best of the authors’ knowledge, this paper is among the first to explore the role of intertwinedness of a new management accounting routine and existing organizational routines in integrating a new management accounting routine into a routine cluster. The findings imply that future management accounting research may need to distinguish between different forms of complementarity.

Beyond budgeting has received an increased amount of scholarly attention in recent years. However, because most of the published research is discrete and unconnected, an overall picture of what is known about beyond budgeting has not evolved. Therefore, the purpose of this paper is to provide an overview of the available research on beyond budgeting. In particular, the authors compare conceptual papers that mostly stress the benefits of beyond budgeting with empirical evidence on beyond budgeting implementation and offer ideas for future research on beyond budgeting.

This paper uses systematic literature review methods. After an extensive database search and examination of references/citations, 32 papers were analysed with regard to bibliographical information, research design and findings.

Although proponents of beyond budgeting have put substantial effort into developing and promoting this concept, numerous empirical studies demonstrate that many organizations being investigated would still rather improve traditional budgeting than abandon it completely. This review also highlights the main criticisms of traditional budgeting, development of management control systems under beyond budgeting and factors hindering the implementation of beyond budgeting.

This paper suggests that further research is needed on the scaling of beyond budgeting, organizational changes under beyond budgeting and challenges resulting from the implementation of beyond budgeting.

The paper is the first comprehensive literature review on beyond budgeting.

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.

Mobile shopping is the current trend for firms to conduct business, having great advantages over electronic shopping as well as traditional shopping. The purpose of this paper is to discuss not only the driving forces of mobile shopping behaviors from the theory of reasoned action (TRA) perspective, but also the additional promotion and barrier sides of the mobile business.

A structural equation modeling approach with latent constructs is applied on a self-administered survey data of 208 Vietnamese consumers to test the hypotheses.

The results of this study have proved the predictive power of TRA in exploring consumer behavior in the context of mobile shopping. Also, both promotion and barrier variables have significantly strong impacts on the intention to adopt mobile shopping.

Future studies would benefit from investigating other variables (e.g. specific aspects of trust and risk) and using actual behavior (e.g. online purchases).

Business managers should pay attention to both promotion and barrier factors to understand how and why Vietnamese consumers adopt mobile shopping.

This pioneering study adapts the TRA model with extended promotion and barrier variables to explain mobile shopping in the context of Vietnam.

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.

This study aims to examine how university social responsibility (USR) global engagement is influenced, and its impact on service quality and “customer” loyalty. There are four determinants of USR global engagement which are responsible education programs, knowledge management, organizational management and social engagement.

The data were collected through a structured questionnaire survey conducted in five universities in Vietnam. The dataset consists of 446 valid responses by Vietnamese students. Correlation analysis and structural equation modeling (SEM) were used to test the proposed relationships. Confirmatory factor analysis (CFA) is conducted to verify the reliability and validity of each latent construct, and to evaluate the discriminant validity, convergent validity, composition reliability and average variance extracted (AVE) for the latent constructs.

This study finds statistically significant and positive effects of responsible education programs, knowledge management, organizational management and social engagement on USR global engagement. The results also reveal the interrelationships among USR global engagement, service quality and loyalty.

Firstly, universities need to facilitate the involvement of all their stakeholders when they adopt USR engagement with the world. Second, universities should seek funders in society, or funders from the trade agreement between their countries and foreign ones to invest in research projects. Third, with the IT development, universities have to explore technological innovation in their teaching and training. Fourth, universities have to reform their mission and strategy to implement USR global engagement as a central pillar.

This study has some contributions to the scarce literature on USR. This study highlights that universities in developing countries like Vietnam need to make a large effort to enhance their teaching and training systems in order to meet the global education standard. The second highlight lies in developing research projects on discovery, methodologies, interpretation and orientation. Further, universities need to address the requirement for more internal communication with students and more external communication with society. Finally, this study found that USR global engagement make customers (students, students' families, businesses, and other stakeholders) trust and become loyal to universities.

The Indus, Mekong, and Ganges River deltas, which have created one of the world’s largest delta and submarine fan system, currently contribute a major fraction of freshwater to East and South Asia. All these deltas are those regions in the world that face major challenges in their water sector due to population growth, urbanization, industrialization, sea-level rise, and salinity intrusion into inland and water bodies, all aggravated by climate change. Among them, salinity intrusion is currently one of the key issues that directly and indirectly cause water insecurity in East and South Asia, which ultimately hamper livelihood, agricultural production, and social interference. Hence, this chapter gives a comprehensive description on the nature and extent of the salinity problem, its adverse effects on livelihood and water sector, and then the focus goes to current and future sustainable water resource management within the delta to finally move on to conclusion and suggestions.

The purpose of this paper is to compare and analyze the modern productivity estimation techniques, namely, Levinsohn and Petrin (LP, 2003), Ackerberg Caves and Frazer (ACF, 2006), Wooldridge (2009) and Mollisi and Rovigatti (MR, 2017) on unit-level data of 32 Indian industries for the period 2009-2015.

The paper first analyzes different issues encountered in total factor productivity (TFP) measurement. It then categorizes the productivity estimation techniques into three logical generations, namely, traditional, new and advanced. Next, it selects four contemporary estimation techniques, computes the industrial TFP for Indian states by using them and investigates their empirical outcomes. The paper also performs the robustness check to ascertain, which estimation technique is more robust.

The result indicates that the TFP growth of Indian industries have differed greatly over this seven-years of period, but the estimates are sensitive to the techniques used. Further results suggest that ACF and Wooldridge yield the consistent outcomes as compared to LP and MR. The robustness test confirms Wooldridge to be the most robust contemporary technique for productivity estimation followed by ACF and LP.

To the authors’ knowledge, this is the first study that compares the contemporary productivity estimation techniques. In this backdrop, this paper offers two novelties. First, it uses advanced production estimation techniques to compute TFP of 32 diverse industries of an emerging economy: India. Second, it addresses the fitment of estimation techniques by drawing a comparison and by conducting a robustness test, hence, contributing to the limited literature on comparing contemporary productivity estimation techniques.

The purpose of this paper is to deal with the design of passive filter for power electronics voltage inverters used in aircraft electrical drives (a permanent magnet synchronous machine fed by a six-phase voltage inverter with PMW control), using optimization for both sizing and sensibility analyses.

The approach is generic. An aid allows to modify easily the frequency model and so to check various study cases, and to carry out the filter optimization for different topologies or control strategies.

The approach is generic. An aid allows to modify easily the frequency model and so to check various study cases, and to carry out the filter optimization for different topologies or control strategies.

The power electronics load is supposed to be a set of predefined harmonic sources, obtained by experiment or time simulation plus fast fourier transformation before the optimization process.

The problem has numerous constraints on the components, mainly technological constraints. The volume is minimized, respecting electromagnetic standards and an electro magnetic interference filter prototype has been made.

The frequency model is automatically generated. A complex aircraft application has been studied thanks to the approach. Several sensibility analyses have been carried out. An EMC filter has been sized and an experimental prototype has been made, comforting the sizing by optimization.

Single-party regimes increasingly use Subnational Performance Assessments (SPAs) – rankings of provinces and districts – to improve governance outcomes. SPAs assemble and publicize information on local government performance to facilitate monitoring and generate competition among officials. However, the evidence are sparse on their effects in this context. The authors argue that built-in incentive structures in centralized single-party regimes distort the positive impact of SPAs.

The staggered rollout of the Vietnam Provincial Governance and Public Administration Performance Index (PAPI) created a natural experiment. Due to 2010 budget constraints, the first iteration of the PAPI survey covered only 30 of Vietnam’s 63 provinces before covering all in 2011. The PAPI team used matching procedures to identify a statistical twin for each province before randomly selecting one from each pair. The authors use randomization inference to compare the outcomes of these control and treatment groups in 2011.

Exposure to PAPI helped improve almost all aspects of governance; however, significant evidence of prioritization bias exist. The positive effects only persisted for the dimension of administrative procedures, which was the one area of governance that was prioritized by the central government at the time. Other dimensions only registered short-term effects.

Our study provides an examination of the impact of SPAs in a single-party regime context. In addition, the authors leverage the natural experiment to identify information effects causally. The authors also look past short-term effects to compare outcomes for five years after the treatment occurred.