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Social commerce has brought about a significant transformation in consumer experience due to diverse factors. As a result, users often find themselves prone to impulsive buying behaviour when exposed to such an environment. Prior research was limited to demonstrating the expanding influence of celebrities on social media and the linkage between social engagement and impulse buying context. Furthermore, the impulse buying tendency of consumers on social media in the context of celebrity posts has yet to be validated. This paper aims to assess the influence of consumer awareness, consumer trust and observational learning on the latent state-trait (LST) theory regarding celebrity posts on impulse buying tendencies.

The empirical research builds on a sample survey involving 750 students from the “Big Four” economics universities in Hanoi. The proposed model was analysed using a partial least squares structural equation modelling technique.

The authors find that consumer trust and observational learning from celebrity’ posts positively affect impulse buying tendency. Yet celebrity influence awareness directly impacts trust in celebrity’ posts rather than directly impacting impulse buying tendency. Perceiving the importance of interactive and authentic posts by a celebrity in influencing consumers’ purchase behaviour on social media, this research offers valuable insights for stakeholders in the digital celebrity sphere of communication and marketing.

Perceiving the importance of interactive and authentic posts by a celebrity in influencing consumers’ purchase behaviour on social media, this research offers valuable insights for stakeholders in the digital celebrity sphere of communication and marketing.

From a theoretical perspective, this expands the applicability of the LST theory in social commerce to promote impulse buying tendencies. Second, this contributes to the literature on the emerging phenomenon of social media celebrities, as existing literature does not clarify their influence on impulse buying behaviour. Third, this research applies the concept of observational learning in online shopping through key features of social media platforms, namely, likes, shares and comments, to investigate their influence on the impulse buying tendency of consumers. Concerning managerial implications, the authors propose practical recommendations for practitioners, particularly those involved or interested in the commercial services industry and social media marketing (namely, celebrities and partner companies).

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.

Climate change increases systematic risk for firms, especially those in the agricultural industry. Therefore, the need to examine the consequences of climate-related risks on agribusiness companies' financial performance across the globe and emerging markets has risen. In this context, the paper aims to investigate the effects of climate change risks on the financial performance of agriculture listed firms in Vietnam.

The study sample includes 77 Vietnamese listed firms in the agricultural industry in the period of 2015–2019. The authors chose temperature, wind, rainfall and humidity proxies to measure climate change. The OLS regression, random regression and sub-sample analysis have been used to examine the impacts of climate risks on firms' financial performance.

Empirical results show that rain and temperature have positive impacts on financial performance of Vietnamese agriculture listed firms, while wind and humidity have insignificant impacts on financial performance.

The research helps researchers, businesses, practitioners and policymakers interested in the agricultural industry, especially those in developing and emerging countries, to develop a deep understanding of the impact of climate change risks on firm performance and therefrom prepare necessary measures to reduce the negative impacts.

This study adds to the literature stream on the impacts of climate change on financial performance. It is the first study to investigate this impact in Vietnam, a country which depends mainly on agriculture.

Groundwater plays a critical part in both natural and human existence. When surface water is scarce in arid climates, groundwater becomes an immensely valuable resource. Dak Lak is an area that frequently lacks water resources for everyday living and production, and the scarcity of water resources is exacerbated during the dry season. As a result, it is critical to do study and understand about groundwater to meet the region's water demand. This study aims to extend the use of the MODFLOW model for groundwater simulation and assess the overall groundwater reserves and water demand in the highland province Dak Lak.

The MODFLOW model is used in this work to compute and analyze the flow, prospective reserves of groundwater from which to plan extraction and estimate groundwater variation in the future.

The application of the MODFLOW model to Dak Lak province demonstrates that, despite limited data, particularly drilling hole data for subterranean water research, the model's calculation results have demonstrated its reliability and great potential for use in other similar places. The use of the model in conjunction with other data extraction modules is a useful input for creating underground flow module maps for various time periods. The large impact of recharge and evaporation on groundwater supplies and water balance in the research area is demonstrated by simulations of climate change scenarios RCP4.5 and RCP8.5.

None of the studies has been done previously to analyze water resources of Dak Lak and the scarcity of water resources is exacerbated during the dry season. Therefore, this study will provide useful insights in the water resource management and the conservation of Dak Lak. The groundwater in Dak Lak can meet the area's water demand, according to the results obtained and water balance in the study area. However, the management of water resources and rigorous monitoring of groundwater extraction activities in the area should receive more attention.

This study aims to investigate the relationship between corporate tax avoidance and stock price crash risk and the moderating effects of corporate governance.

This study investigates the relationship between corporate tax avoidance and stock price crash risk using the sample consisting of listed firms in Vietnam for the period of 2011–2020 using panel regressions.

The authors find that there is a positive relationship between tax avoidance and stock price crash risk. Foreign ownership weakens the impacts of tax avoidance on stock price crash risk, while managerial ownership strengthens the impacts. Female Chief Executive Officers (CEOs) and female chairpersons weaken this relationship. Board gender diversity and state ownership have insignificant moderating impacts.

These findings could help the stock market build better internal monitoring mechanisms to reduce the impacts of tax avoidance on future stock price crash risk. Investors can recognize the characteristics of corporate governance, especially foreign ownership, managerial ownership, female CEOs and female chairpersons when making investment decisions. The policy makers should consider policies to attract foreign investment and support women entrepreneurship.

This paper contributes to the literature on the impacts of tax avoidance on stock price crash risk in emerging countries. This paper is the first to investigate the influence of corporate governance mechanisms including state ownership, foreign ownership, female CEOs and chairpersons and board gender diversity on this relationship.

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

The purpose of this study is to theorize that computer-assisted language learning (CALL) can be integrated in English language learning with a focus on cultural learning of both home and target language.

The present study used a systematic methodology to conceive the language and home-culture integrated online learning (LHIOL) curriculum design based on relevant conceptual frameworks and gather qualitative data from focused group interviews of 30 teachers and 3,000 students’ open-ended questionnaires, along with learning artifacts to identify major themes.

CALL, used as cultural and linguistic material, helps students embrace their cultural identities, especially ethnic minorities, capitalize on their distinctive values, and appreciate and empathize with other languages and cultures. The instructors advocate for localizing intercultural communicative competence (ICC) educational content into Vietnamese culture, using real multimedia resources. However, the LHIOL curriculum faced systemic constraints regarding competitions between linguistic and cultural instruction, teachers’ refusal to recognize ICC’s importance and recognition of an explicit link between virtual cultural learning and their lives.

LHIOL is a preliminary practical effort to suggest how a cultural education from one’s native tongue can be integrated into a culture-focused English/Western language environment. By incorporating fundamental concepts that underpin the integration of language and culture as well as CALL, improving ICC offers a framework that can be applied to elucidate cultural learning.

This chapter examines the effects of financial technology news on banks’ return, efficiency and profitability in China and Vietnam from 2011 to 2019. The authors use various asset pricing models to estimate the abnormal returns (AR) of various listed Chinese and Vietnamese banks following their announcements of FinTech adoption. The authors also use data envelopment analysis (DEA) to examine whether financial technology improves banks’ efficiency and profitability. The results of this study show that only six banks showed positive reactions, 15 banks experienced negative reactions, 11 banks exhibited mixed reactions and eight banks indicated no reactions to financial technology news in China. On the other hand, the authors find that financial technology is welcomed by Vietnamese banks whereby most of them experience mixed reactions with the domination of positive reactions. The authors also find a lower efficiency level in early adopters of financial technology and reduced profitability in the first year when they started applying financial technology.

In many countries, innovation in building design for improving energy performance, reducing CO2 emissions and minimizing life cycle cost has received much attention for sustainable development. This paper investigates the importance of optimization tools for enhancing the design performance in the early stages of Vietnam's cooling-dominated buildings in hot and humid climates using an integrated building design approach.

The methodology of this study exploits the non-dominated sorting genetic algorithm (NSGA-II) optimization algorithm coupled with building simulation to research a trade-off between the optimization of investment cost and energy consumption. Our approach focuses on the whole optimization problem of thermal envelope, glazing and energy systems from preliminary design phases. The methodology is then tested for a case study of a non-residential building located in Hanoi.

The results show a considerable improvement in design performance by our method compared to current building design. The optimal solutions present the trade-off between energy consumption and capital cost in the form of a Pareto front. This helps architects, engineers and investors make important decisions in the early design stages with a large view of impacts of all factors on energy performance and cost.

This is one of the original research to study integrated building design applying the simulation-based genetic optimization algorithm for cooling-dominated buildings in Vietnam. The case study in this article is for a non-residential building in the north of Vietnam but the methodology can also be applied to residential buildings and other regions.

This paper aims to analyze the current responses applied in Vietnam to the Coronavirus disease (COVID-19) pandemic and link these measures to priority actions highlighted in the Sendai Framework for Disaster Risk Reduction (SFDRR). From there, strengths, limitations and recommendations on applying the SFDRR to build the pandemic resilience in the future are discussed.

The authors synthesize literature on response measures to the COVID-19 pandemic in Vietnam from January to June 2020 and compare to four priority actions of the SFDRR including understanding risk, strengthening governance, investing in risk reduction for resilience and enhancing preparedness for effective response and resilient recovery.

Vietnam has effectively controlled the pandemic with 401 infected cases and no death so far. Well preparation, timely policies’ implementation, risk communication and comprehensive approaches are key strategies. These measures are same as the four priority actions in the SFDRR.

To the best of the authors’ knowledge, this is the first study in Vietnam to link the COVID-19 response and the SFDRR, which can serve as an important example for other countries in responding to the pandemic. Some measures have surpassed SFDRR’s guidance, especially preventive responses applied nationwide with strong political will and the community’s commitment accompanied by sanctions. Cultural factors such as the habit of using masks to prevent air pollution have contributed to the good observance of wearing mask regulations during the pandemic. However, some areas that need more attention include specific solutions for vulnerable groups, limiting fake news and ensuring patient privacy.