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This study aims to examine the reaction of stakeholders (i.e. capital providers) to climate-related corporate reporting. Climate-related corporate reporting is captured by the level of voluntary carbon disclosure, while the recognition and appreciation of capital providers are captured through the cost of equity capital (COE).

This study uses a sample including the 350 largest companies by market capitalization on the London Stock Exchange, UK (FTSE350) from 2015 to 2019. The authors use fixed-effects regression models to examine the effect of climate-related corporate reporting on the COE.

This study finds that voluntary carbon disclosure proxied by carbon disclosure score is negatively associated with COE. This suggests that firms’ superior quality disclosure of carbon information could contribute to a lower COE. This implies that the market and stakeholders positively appreciate the involvement in climate-related reporting by businesses.

The finding provides insights to regulators, investors and other stakeholders in terms of the positive economic implication of actively engaging in reducing climate change impact through voluntary carbon disclosure. These findings also motivate corporates to be proactively involved in climate-related reporting by extending the quality of carbon information disclosure.

Facial recognition payment (FRP) has been recently introduced as a new cashless payment method in retail store context. Anchored on information systems and consumer theories, this research aims to investigate the key antecedents and outcomes of consumer attitudes toward this innovative payment method.

This research used a survey method to obtain data from 795 consumers at retail stores in China. The data were then analyzed by different statistical methods, including descriptive statistics, reliability analysis and structural equation modeling.

Results show that perceived usefulness, perceived ease of use and perceived innovativeness positively affect consumer attitudes toward FRP, while perceived risk negatively impacts such attitudes. In addition, consumer attitudes enhance store satisfaction, and hedonic shopping value plays a mediating role in this relationship.

This study encourages retailers to adopt FRP that can enhance consumer hedonic shopping value and satisfaction.

This study contributes to the literature by explaining both the antecedents and the outcomes of consumer attitudes toward FRP in retail context. The study also provides fresh insights into how such attitudes can improve consumers' shopping values and satisfaction in an emerging market.

The purpose of this paper is to discuss and test the direct and indirect effects of utilitarian, hedonic and social values integrated into the theory of planned behaviour (TPB) to achieve a deeper understanding of consumers’ intention to adopt mobile commerce (MC) in the context of a developing country, Vietnam.

Based on self-administered survey data of 382 Vietnamese consumers, a structural equation modelling approach with latent constructs is used to test the hypotheses.

Perceived values explain consumer attitudes, subjective norms and behavioural intentions in the MC context. In particular, they help to increase the explained variance of the intention to adopt MC by about 9.58 per cent compared with the TPB. Finally, a cross-effect on consumer attitudes from subjective norms is also found.

Future studies would benefit from investigating other variables (e.g. innovativeness or trust) and using actual behaviour (e.g. online purchases).

Business managers should pay attention to different forms of consumer values to understand how and why consumers adopt MC in a developing country.

This study fills the gap in the literature by simultaneously investigating the role of utilitarian, hedonic and social value in a TPB model in the MC context.

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 purpose of this paper is twofold: to explain access to formal and informal credit in agriculture of Vietnam; and to compare the effectiveness between regular econometrics and machine learning techniques.

The multinomial logit (MNL) regression model and the random forest (RF) technique are employed for comparison purposes. To avoid heteroskedasticity, the robust covariance matrix is computed to estimate the sandwich estimator which in turn provides an asymptotic covariance matrix for biased estimators. Additionally, multicollinearity is tested among independent variables with variance inflation factors less than 3. Adequacy approach and sensitivity analysis are used to determine relevant levels of predictors. For models comparison, statistical evaluation metrics including Cohen’s κ, mean absolute error, root mean squared error and relative absolute error are employed.

The discrepancy between sensitivity analysis and adequacy approach revealed that MNL is more compatible for explaining determinants of credit participation. Due to insignificant differences in the evaluation metrics between models, the winner of choice is undetermined. Among other determinants, collateral, farmsize, income, procedure, literacy and all risk variables stand out to be critical factors when deciding borrowing schemes. While financially literate farmers tend to acquire loans from both sources, borrowing decisions against different risk sources depend on risk type and famers’ own desire to borrow.

Results of the MNL model are more consistent with literatures, which reinforce the role of collateral in the local credit scheme. Besides, financial literacy and farmers’ perception on different risk sources also influence how farmers’ borrowing strategies vary among sources.

This study aims to investigate the factors affecting technological innovation intentions at banks listed in Vietnam, a developing country, to develop business activities and accounting benefits according to the trend of the 4th Industrial Revolution.

To collect and analyze the data for this study, qualitative and quantitative methods were used. Specifically, 20 finance and banking experts and 45 managers in the field of information technology were interviewed in qualitative research over a period of three months. Then, 1,000 questionnaires were sent to banks within six months, with the final sample for quantitative research being 324 respondents. Finally, the structural equation modeling (SEM) was used to check the hypotheses. Regarding the tools used, the qualitative study used a semistructured questionnaire to collect information. Meanwhile, SPSS software was used to analyze quantitative research information, including checking common method bias, nonresponse bias, evaluating scale quality and checking SEM.

The findings show that the usefulness, ease of application, credibility, innovation and efficiency of technology have certain impacts on technological innovation intentions at banks listed in Vietnam. Using the SEM analysis, the results showed that the five factors had a favorable influence on the technological innovation intentions. More specifically, this study proposed adding an efficiency factor, and the results showed that it has the greatest impact on technological innovation intentions.

This study would be considered a continuation of prior studies because it provides empirical evidence for business models at banks listed in developing countries (for example, Vietnam) and so provides useful advice for bank management not only in Vietnam but across Asia. In fact, bank managers should consider introducing new technology as appropriate to make their reports more clear and up-to-date, therefore improving their performance. Banking managers, in particular, should focus on enhancing the bank’s application technology indicators to obtain a competitive edge.

This is a pioneering study that uses a combination of the reasoned action theory, planned behavior theory, transaction cost theory and unified theory of acceptance and use of technology to expand knowledge about technological innovation intentions at listed banks in the context of a developing country. The study also discovered and added the efficiency factor as a key factor affecting the intention to innovate technology at listed banks. These contribute to improving the literature of technological innovation intentions.

Few published studies have examined which values and motives might encourage the purchase of craft beer (CB) over the Internet by Millennials. This study aims to investigate the motivations behind CB online buying habits among Millennials, and the chosen context is Italy. Adopting a revised model of the Alphabet Theory, a questionnaire-based consumer survey was designed. The data were collected in Italy, between January and April 2020, from a convenience sample composed of 273 interviewees aged 25–39. A structural equations model was estimated using a three-stage least squares regression. The interviewees were segmented into two groups based on their habits of purchasing CB online, using a triadic split procedure. The findings confirm the significant role played in Millennials’ attitudes towards CB online purchasing habits. Specifically, within the whole sample, our concern was with the essential role played by online product availability. The impulsive desire to discover a moment of pleasure is the principal aspect influencing Millennials’ attitudes (among those who are more inclined to purchase CB online). Whereas, for consumers less inclined, sensorial aspects, self-identity and local identity remain relevant. Given the lack of research on Millennials in this purchasing context for CB, this study breaks new ground to better understand this group and the CB consumer culture in this evolving sector. These findings shed new light on making and selling CB, as well as on the interests of beer consuming communities. The findings may help marketing managers develop appropriate marketing strategies based on a better understanding of Millennial-specific needs.

Community-based disaster risk management (CBDRM) has been recognized since the mid-1990s. However, in the changing environment of the new millennium and the move toward disaster risk reduction (DRR), the community-based disaster risk reduction (CBDRR) has been evolving in recent years. In Vietnam, many projects and programs in CBDRR have been carried out since the year 2000, and these programs tried to increase the resilience of the most vulnerable villages and communes. These projects aim to strengthen the capacity of the communities to become more aware and responsive to their short-and long-term needs through participatory risk assessment and identification, prioritization, and implementation of risk reduction measures.

This chapter explores the influences of Vietnamese culture coupled with national policies on gender equality on academic women’s advancement into senior leadership positions.

In-depth interviews with 20 mid-level women leaders and five top-level leaders were conducted at four different higher education institutions in the Mekong Delta (MD) in southern Vietnam. In addition, document analysis and participant observations contributed to the overall analysis, which allowed for the cross-check of data from multiple sources to investigate the participants’ understanding, perception, conceptualization, and interpretation of their experiences of advancing in their careers.

Findings show that there is a large gap between the policies and gender practices. Gender equality does not exist in reality, regardless of tremendous efforts from the Vietnamese government and policy makers to ensure it in all spheres of life. Additionally, patriarchal hierarchy remains dominant in the institutional administrative system, and Vietnamese Confucian ideology continues to confine and adversely affect both men’s and women’s perceptions of women’s social roles, status, and forms of social participation. Nevertheless, academic women still develop professionally and find their own ways to advance to a few key leadership positions at their institutions.

The sample of this study is limited to academic women in the MD in Vietnam. Future research should include more women and universities and colleges, from not only the southern part but also other regions of Vietnam. Further, international and comparative studies should be conducted to see differences in experiences of academic women from several Southeast Asian countries as they move up their career ladder.

Because there have not been any empirical studies about women and leadership in academia in the MD, this study serves as a resource and foundation for improving gender policies and practices as well as future research on this topic and gender issues of colleges and universities in Vietnam.

This chapter analyzes characteristics and changing patterns of marriage formation in Vietnam over the past 50 years, from various aspects including the motives underpinning marriage decision-making, the process of mate acquaintance, the criteria for mate selection, and marriage decision-making rights. The chapter is based on a review of data derived from the Vietnam Family Survey 2006 (MOCST et al., 2008) and the Vietnam Marriage Survey 2017 (Minh, 2021). It shows that the pattern of marriage formation in Vietnam has changed significantly in the past decades under the influence of various socio-economic and legal factors. Marriage is increasingly associated with the value of personal happiness. People today have many more opportunities to meet and get to know each other before marriage than older generations in the past. Adolescents spend more time getting to know their future spouse and have more options when choosing future partners before marriage. Marriage based on a partner’s individual qualities is preferred, gradually replacing mate selection based on family background. Parents’ power over their children’s marriage has decreased, while young people are becoming more and more independent in making decisions about their lives. In other words, today, it is the interests of the people involved in the marriage that matters, not only the interests of the family and kinship that determines marriages. However, despite these new marriage formation patterns, the belief that children’s marriage is an important affair for the whole family is still maintained. The general pattern is that there is a mix of personal factors and family circumstances regarding the marriage choices.