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This paper aims to examine the impact of the existing information and communication technology (ICT) infrastructure and the development of the destination’s ICT on the tourism demand of international tourists in an emerging economy, Vietnam.

Using time-series data from 1995 to 2019, this study applies vector error correction model to analyse the impact of ICT infrastructure in the short- and long term.

The results of analysis show that although ICT infrastructure does not affect the number of international tourists in the short term, it positively contributes to tourism development in the long term. In addition, the results also show that in the short term, consumer prices have a negative impact on tourist arrivals while having a positive effect in the long run.

This study only considers the impact of ICT infrastructure on the whole without going into each factor reflecting different aspects of the ICT infrastructure. Moreover, this research only stops at the pre-pandemic period, so it has not shown the role of ICT infrastructure in travel and tourism demand during severe pandemic periods.

The research results are an essential basis to support the Vietnamese Government’s strategy to pursue an accelerated investment policy in ICT infrastructure, especially investment in the tourism and hotel industries. On the other hand, the research results also create more motivation and confidence for managers and operators of destinations in Vietnam to invest in ICT infrastructure and apply ICT in management.

This study adds to the literature on tourism–ICT linkages in an emerging tourism market directly between ICT infrastructure and international arrivals with a dynamic time series–based approach that considers the dynamics in the tourist demand identification model. In addition, this study used consumer price index to assess the impact of price on tourist demand instead of using the exchange rate or using the relative prices between the origin and destination countries.

本文探讨了现有 ICT 基础设施和目的地 ICT 发展对新兴经济体越南国际游客旅游需求的影响。

该研究使用 1995 年至 2019 年的时间序列数据, 应用矢量纠错模型 (VECM) 来分析 ICT 基础设施的短期和长期影响。

分析结果表明, 虽然ICT基础设施在短期内不会影响国际游客数量, 但从长远来看对旅游业发展有积极贡献。此外, 研究结果还表明, 在短期内, 消费价格对游客人数产生了负面影响, 而从长期来看, 则产生了积极影响。

研究结果是支持越南政府加快信息通信技术基础设施投资政策战略的重要基础, 特别是对旅游业和酒店业的投资。另一方面, 研究成果也为越南旅游目的地的管理者和经营者投资ICT基础设施和在管理中应用ICT创造了更多动力和信心。

本研究通过考虑旅游需求识别模型中的动态的基于动态时间序列的方法, 增加了有关新兴旅游市场中旅游与 ICT 联系的文献, 该联系直接在 ICT 基础设施和国际入境者之间进行。此外, 该研究使用 CPI 来评估价格对游客需求的影响, 而不是使用汇率或使用来源国和目的地国之间的相对价格。

Although there are many efforts within organisations to improve the financial performance of business processes, the results of studies on the impact of internal factors on the financial performance of business processes in an organisation are inconsistent, even contradictory. Therefore, this paper aims to examine the extent and trends of the impact of factors inside companies on the financial performance of business processes and discover lessons learned to improve the financial performance of business processes.

This analysis was done through a quantitative study of listed companies in Vietnam. Pooled OLS regression, REM, FEM and robust regression were performed on 566 companies.

The results provide four main findings. First, firm size and operational efficiency strongly correlate with financial performance. Second, financial leverage has a negative, significant connection with financial performance. Third, net working capital has a positive and meaningful relationship with EPS and a negative association with ROE. Fourth, liquidity does not have any significant association with financial performance.

This study only restricts the internal factors affecting the financial performance of business processes without mentioning the external factors. Furthermore, this study is limited to one emerging country and has not been compared with companies in different countries.

The findings of this study may help inform users inside and outside the organisation to understand the factors that affect the financial performance of business processes. As a result, information users will focus more on aspects that can improve their financial performance to make informed decisions.

This study has many differences compared to previous studies. First, it focuses on the internal factors affecting the financial performance of business processes in non-financial listed companies in Vietnam, which has an emerging economy. First, it focuses on the internal factors affecting the financial performance of business processes in non-financial listed companies in Vietnam, which has an emerging economy. Second, this study analyses data in companies' financial statements for the ten years from 2012 to 2021, when the Vietnamese economy, in particular, and the world economy experienced many fluctuations due to the impact of the post-financial crisis 2007–2008 and the COVID-19 pandemic. Third, this study provides empirical evidence to support RBV, RDT theories and the trade-off theory of capital structure.

This study aims to analyse the role of the financial and accounting expertise of the chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy.

This study is based on data collected from a large sample of all non-financial companies listed on Vietnamese stock exchanges during the period 2016–2020 with 2,435 observations. FEM-ROBUST standard errors regression model is used to examine the relationship between the financial, accounting expertise of CEOs and FRQ through earnings management by discretionary accruals.

The results show that CEOs with financial and accounting expertise have more influence and intervention on earnings management and thus adversely affect FRQ. This behaviour is explained by the fact that CEOs not only have a firm grasp of financial and accounting policies but also know the tricks to interfere with earnings management. Moreover, in the context of emerging economies, CEOs’ awareness and management level are still limited and legal sanctions are not yet strict, so when they have power in their hands, CEOs immediately find ways to build a reputation to enhance the power and earnings for the CEOs themselves.

The limitation of this study is first of all that the research data are not complete and rich because the companies are prohibited from disclosing information and the cooperation relationship is not close. Next is the new research in only one emerging market – Vietnam – so the generalizability is not high.

To the best of the authors’ knowledge, this is the first study to examine the impact of CEOs’ accounting and finance expertise on FRQ in an emerging economy, contributing to the existing literature regarding the scientific debates about CEOs, CEO characteristics, earnings management and FRQ.

“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s participation and achievements in scientific research is considered a great and important resource for industrialization and modernization. Even so, are there gender differences in scientific achievement in the social science research institutes in Vietnam? What factors influence the scientific achievement of female social researchers? The answers will be based on data from a 2017 survey with a sample of 756 researchers, of which 77.6% were female. The survey was conducted by the Vietnam Academy of Social Sciences, a leading, ministry-level national center for the social sciences in Vietnam. This chapter analyzed the scientific achievements of researchers through their position as principal investigators of research projects and their publications, and factors that may impact this. Bivariate and multivariate analyses of factors that may affect the scientific achievement of researchers found that gender differences in academic achievement in the social sciences in Vietnam was still prevalent. Female researchers’ scientific achievements were lower than those of their male counterparts. The contribution to science of Vietnamese female researchers was limited by many different factors; the most important were the academic rank of the researchers and gender stereotype that considered housework the responsibility of women.

The purpose of this paper is to trace the way in which a popular ritual became one of Vietnam’s most important festivals, elevated as a celebration of national heroism and charts its gradual transformation in modern society.

This research focuses on the combination of a fertility rite and narratives of St Gióng based on nationalism or heroism created a special festival reflecting many traditional cultural characteristics of Vietnam and the Việt people and the transformation of St Gióng from a mythological to a national symbol of heroism in anti-invader history was recorded in texts.

The paper casts light on the mythologization and historicization of St Gióng in Vietnam’s particular historical context by decoding the Gióng symbol as a core element of the folktales and myths about St Gióng to understand the formation and development of St Gióng in the cultural history of Vietnam.

The paper is not exploring the Gióng symbol within a larger cultural context of nationalism and ethnosymbolic approach in a comparison of national symbolism and heroism.

The paper includes implications for advised scholars to conduct further exploration of the symbol and myth of not only St Gióng in Vietnam but also Kubera in India and Vaisravana in China to connect Kubera, Vaisravana and St Gióng under the connection of literal myth and heroic symbol.

The paper shows how processes of historicizing myth and mythologizing history are important features of Vietnamese socio-historical research.

The paper shows how a fertility rite became a historical festival and the figure of St Gióng became a symbol of patriotic heroism.

Although blockchain technology holds significant promise in influencing supply chain resilience (SCR), its effectiveness depends on a variety of factors. However, given that blockchain adoption in SCR is still in its infancy, there is a lack of empirical research to reveal the critical success factors maximizing its efficacy. This study aims to apply an organizational information processing theory (OIPT) perspective to explore how transformational supply chain leadership (TSCL) can facilitate the deployment and connection of blockchain technology to meet the imperatives of enhancing SCR.

This study used a two-wave survey method to gather data from 317 Chinese manufacturers to empirically examine the hypothesized relationships.

The findings suggest that the adoption of blockchain technology enhances both the proactive and reactive dimensions of SCR, and these effects can be realized through the mediating role of TSCL. Furthermore, the positive effect of blockchain technology on TSCL is strengthened in the context of dysfunctional competition.

These findings suggest that companies can only enhance the benefits of disruptive technologies, such as blockchain, by fully integrating them into the operational and supply chain processes.

This research offers novel insights into the specific processes of how blockchain technology can be used to enhance SCR. It also deepens our comprehension of how digital technology can be optimally harnessed within the framework of OIPT, thus providing a contribution to the literature on emerging technologies and SCR.

This study aims to investigate the contribution of blockchain technology to supply chain risk management and its impact on performance among Indian manufacturing companies.

Drawing on a resource-based view, dynamic capability and system of systems theory, this study examines the direct relationships between blockchain, supply chain risk management and supply chain performance. The authors validate the mediating effects of three supply chain risk management components, namely supply risk management, demand risk management and cyber security management, on financial transaction reliability and information reliability. Data were collected from 204 Indian manufacturing companies that have adopted blockchain technology.

The results demonstrate that companies adopting blockchain technology have experienced positive outcomes in managing supply chain-related risks, financial transaction reliability and information reliability. These findings provide valuable guidance to managers, highlighting blockchain as a competitive advantage for supply chain management.

To the best of the authors’ knowledge, no previous research on blockchain-based risk management capabilities has been conducted.

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.

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.

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.

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.

Based on the findings, some theoretical and managerial implications for pro-environmental consumption are provided.

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.

Presents a review on implementing finite element methods on supercomputers, workstations and PCs and gives main trends in hardware and software developments. An appendix included at the end of the paper presents a bibliography on the subjects retrospectively to 1985 and approximately 1,100 references are listed.