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1 – 10 of 30Vu Manh Hoai Nguyen, Van Thi Bich Nguyen, Dinh Nguyen-Cuu, Van Thi Thu Nguyen, Phuong Ly Ngoc, Thuy Thi Ngoc Ngo and Binh Tran-Nam
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…
Abstract
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.
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Loan Thi Cam Bui, Maria Carvalho, Hai Thanh Pham, Tram Thi Bich Nguyen, An Thi Binh Duong and Huy Truong Quang
The research objective is rooted in the principle of providing new insights and a collective perspective regarded as Supply Chain Quality Management 4.0 (SCQM4.0), an integration…
Abstract
Purpose
The research objective is rooted in the principle of providing new insights and a collective perspective regarded as Supply Chain Quality Management 4.0 (SCQM4.0), an integration of all three concepts – Industrie 4.0, quality management and supply chain management.
Design/methodology/approach
A thorough review of historical developments and existing integration trends among Industrie 4.0, quality and supply chain approaches along with future research directions outlined in the main literature, was conducted. This work establishes a knowledge base on research topics, issues of integration and synergies with a concentration on the potential for deeper integration with supply chain operations.
Findings
This article not only introduced the term SCQM4.0 and proposed a definition for it, but also contributed a novel conceptual SCQM4.0 framework and evolutionary perspective through the SCQM4.0 maturation model. Stemming from the gaps, opportunities and benefits identified in the literature, the conceptual SCQM4.0 framework builds on the high potential of the SCQM4.0 constructs to achieve successful governance and implementation. Under the SCQM4.0 maturity framework, it provides a clear evolutionary path underpinned by the SCQM4.0 constructs.
Research limitations/implications
In the effort toward a successful SCQM4.0 implementation, the proposed SCQM4.0 maturity frameworks will be a “road map” for businesses to develop fully and actively in supply chain operations, bringing quality products and services for the company. Industry practitioners are encouraged to perform gap analysis and direct the implementation of the strategy to establish an excellent SCQM4.0.
Originality/value
This is one of the pioneering studies integrating all three concepts (Industrie 4.0, quality management and supply chain management), connecting the link and discovering more synergies to support the future development of more holistic management models. SCQM4.0 is expected to expand on the strengths, synergies and established relationships between technologies 4.0, quality and supply chain, contributing toward a pioneering and quality supply chain.
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An Thi Binh Duong, Thu-Hang Hoang, Tram Thi Bich Nguyen, Mohammadreza Akbari, Thinh Gia Hoang and Huy Quang Truong
Proactive risk assessment suggests that risk assessment should emphasize the consequences that it might cause and the opportunities it might create for firms. Hence, this study…
Abstract
Purpose
Proactive risk assessment suggests that risk assessment should emphasize the consequences that it might cause and the opportunities it might create for firms. Hence, this study aims to validate risk impact on supply chain performance in the context of the Vietnamese construction sector. Also, a complex network, in which multiple risk factors mutually affect, impede or promote each other, is developed to assist managers in tackling unpredictable risks proactively. In particular, the authors investigate whether certain risks could be considered either challenges or opportunities for businesses in turbulent times to improve SC performance.
Design/methodology/approach
The construction industry is the focal study context as it is one of the most essential industries in charge of providing accommodations, infrastructures and employment for society. 289 valid responses used in this research are from a large-scale survey result, supported by a Japanese government project promoting sustainable socio-economic development in Vietnam.
Findings
From the study findings, the authors find that external risk brings opportunities for supply chain performance. Meanwhile, demand risk, when it occurs, can reduce the danger level of operational risk, which is an interesting finding of this research. It is evident that when multiple risk factors mutually affect, impede or promote each other, it provides a more meaningful examination of mutually interconnected supply chain risks.
Originality/value
Practitioners should perceive risks as an opportunity than a threat. This study contributes to preventing risks and guaranteeing an effective and efficient supply chain by tackling unpredictable risks in a disruptive period. Moreover, data on validating research models collected during the Covid-19 pandemic and Ukraine and Russia conflicts reflect the topicality of this study.
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Huu Cuong Nguyen, Phan Minh Hoa Nguyen, Bich Hiep Tran, Thi Thien Nga Nguyen, Le Thanh Thuy Hoang and Thi Thu Hien Do
This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.
Abstract
Purpose
This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.
Design/methodology/approach
Drawing on a sample of 200 listed firms in Vietnam in 2017, the authors constructed a disclosure index based on the content of the International Integrated Reporting Committee (IIRC) Framework. Using this index, the study measures the extent to which Vietnamese listed firms’ annual reports include the content elements required by the integrated reporting (IR) Framework. The study performs ordinary least square regression to investigate the influencing factors.
Findings
The study documents that, on average, Vietnamese listed firms disclose about 43% of the information required by the IIRC Framework. The disclosure levels are positively associated with manufacturing firms, board independence, foreign ownership, government ownership, audit quality and firm size.
Originality/value
Integrated reports have been widely adopted in many countries, but it is still a new issue in Vietnam. This is the first paper providing some insights into the inclusion of the content elements required by the IR Framework by listed firms in Vietnam. It also contributes to the disclosure literature by providing empirical evidence on the factors influencing these disclosure levels. Deriving from the findings, the authors offer recommendations for policymakers on the issue of regulating and implementing IR in Vietnam.
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Cong Doanh Duong, Bich Ngoc Nguyen, Xuan Hau Doan, Van Hau Nguyen and Anh Trong Vu
Little is known about how religious beliefs can motivate consumers to behave more pro-environmentally. Drawn on an integrated model of the theory of planned behavior, the norm…
Abstract
Purpose
Little is known about how religious beliefs can motivate consumers to behave more pro-environmentally. Drawn on an integrated model of the theory of planned behavior, the norm activation model and the self-determination theory, this study aims to explore the effects of religious beliefs (especially, karmic beliefs (KB) and beliefs in a just world (BJW)) on consumers' pro-environmental behavior.
Design/methodology/approach
A sample of 736 consumers recruited from the eight most populous cities in Vietnam using the mall-intercept survey approach and structural equation modeling (SEM) was utilized to test the hypothesized model and hypotheses.
Findings
The findings indicate that KB and BJW can increase consumers' green intrinsic motivation, which subsequently encourages them to engage in pro-environmental consumption. Moreover, awareness of consequences (AOC) and ascription of responsibility (AOR) serially indirectly inspire consumers' sustainable consumption through serial mediators, including personal norms (PN), attitudes toward green products and green purchase intention.
Practical implications
Based on the findings, some theoretical and managerial implications for pro-environmental consumption are provided.
Originality/value
The study offers fresh perspectives on the role of religious beliefs in pro-environmental research. Additionally, this study sheds new light on the marketing literature by integrating the theory of planned behavior (TPB) and norm activation model (NAM) with self-determination theory (SDT) to explore the underlying mechanisms and effects of psychological components on consumers' pro-environmental behaviors.
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Bao Khac Quoc Nguyen, Nguyet Thi Bich Phan and Van Le
This study investigates the interactions between the US daily public debt and currency power under impacts of the Covid-19 crisis.
Abstract
Purpose
This study investigates the interactions between the US daily public debt and currency power under impacts of the Covid-19 crisis.
Design/methodology/approach
The authors employ the multivariate generalized autoregressive conditional heteroskedasticity (MGARCH) modeling to explore the interactions between daily changes in the US Debt to the Penny and the US Dollar Index. The data sets are from April 01, 1993, to May 27, 2022, in which noticeable points include the Covid-19 outbreak (January 01, 2020) and the US vaccination campaign commencement (December 14, 2020).
Findings
The authors find that the daily change in public debt positively affects the USD index return, and the past performance of currency power significantly mitigates the Debt to the Penny. Due to the Covid-19 outbreak, the impact of public debt on currency power becomes negative. This effect remains unchanged after the pandemic. These findings indicate that policy-makers could feasibly obtain both the budget stability and currency power objectives in pursuit of either public debt sustainability or power of currency. However, such policies should be considered that public debt could be a negative influencer during crisis periods.
Originality/value
The authors propose a pioneering approach to explore the relationship between leading and lagging indicators of an economy as characterized by their daily data sets. In accordance, empirical findings of this study inspire future research in relation to public debt and its connections with several economic indicators.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2022-0581
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Tram Thi Bich Nguyen and Dong Li
The study sets to summarise managerial requirements, analyse practices and tools to measure food safety management system (FSMS) implementation. Also, underpinned by critical…
Abstract
Purpose
The study sets to summarise managerial requirements, analyse practices and tools to measure food safety management system (FSMS) implementation. Also, underpinned by critical success factors (CSFs) theory, the authors explore when food firms manage FSMS and which factors are critical to their implementation to identify promising research directions for researchers and suggestions for practitioners through a comprehensive analytical lens.
Design/methodology/approach
It is difficult to ensure food safety from farm to fork worldwide. The paper addresses this challenge from the angle of how firms measure and improve the implementation of the FSMS in global food supply chains by a systematic review combined with biological mapping analysis (VOS viewer) on 81 peer-reviewed papers published from 2005 to 2020.
Findings
Mandatory and voluntary regulations and standards are the most critical part of international requirements to assure integrated, proactive, risk-based approaches as well as continuous improvement in the FSMS in global food chains. To measure the FSMS, only a limited number of measurement tools for the FSMS have been identified. External and internal factors, and technology adoption that significantly impact the management of the FSMS implementation still require more future works.
Research limitations/implications
Several FSMS research gaps observed during the content analysis of selected papers within 15 years are presented along with ten future research questions.
Practical implications
A systematised list of published papers that have been studied and reported in this research could be a useful reference point for practitioners in the food industry.
Originality/value
This study set out to summarise managerial requirements for the FSMS from the existing research, analyse practices and tools to measure FSMS implementation, explore when food firms manage the FSMS, which factors are critical to their implementation, and identify promising research directions for researchers and useful suggestions for practitioners.
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Thi Bich Tran and Duy Khoi Nguyen
This study investigates the optimum size for manufacturing firms and the impact of subcontracting on firms' likelihood of achieving their optimal scale in Vietnam.
Abstract
Purpose
This study investigates the optimum size for manufacturing firms and the impact of subcontracting on firms' likelihood of achieving their optimal scale in Vietnam.
Design/methodology/approach
Using data from the enterprise census in 2017 and 2021, the paper first estimates the production function to identify the optimum firm size for manufacturing firms and then applies the logit model to investigate factors associated with the optimal firm size.
Findings
The study reveals that medium-sized firms exhibit the highest level of productivity. Nevertheless, a consistent trend emerges, indicating that nearly 90% of manufacturing firms in Vietnam operated below their optimal scale in both 2017 and 2021. An analysis of the impact of subcontracting on firms' likelihood to achieve their optimal scale emphasizes its crucial role, especially for foreign firms, exerting an influence nearly five times greater than that of the judiciary system.
Practical implications
The paper's findings offer crucial policy implications, suggesting that initiatives aimed at enhancing the overall productivity of the manufacturing sector should prioritise facilitating contract arrangements to encourage firms to reach their optimal size. These insights are also valuable for other countries with comparable firm size distributions.
Originality/value
This paper provides the first empirical evidence on the relationship between firm size and productivity as well as the role of subcontracting in firms' ability to reach their optimal scale in a country with a right-skewed distribution of firm sizes.
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Phong Hoang Nguyen and Duyen Thi Bich Pham
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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