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This study aims to apply Benford’s law to examine the earnings management of companies listed in emerging ASEAN-5 countries: Indonesia, Malaysia, Philippines, Thailand and Vietnam.

The authors follow Amiram et al. (2015) to measure deviations from Benford’s law of the first digits of numbers reported in financial statements. The authors use the Jones-modified performance-match model (Jones, 1991; Dechow et al., 1995; Kothari et al., 2005) to estimate accrual earnings management. The authors use a sample of 47,389 observations of listed companies in ASEAN-5 countries from 2006 to 2019. The authors also run ordinary least squares (OLS) regressions to test the hypotheses.

The authors find that the first digits of numbers reported in the financial statements of companies in the sample closely conform to Benford’s law. Further evidence shows that the deviation from Benford’s law is positively related to abnormal accruals. The relationship between deviation from Benford’s law and abnormal accruals is more pronounced for the post-international financial reporting standards adoption period. The results survive for some robustness checks.

The authors show that Benford’s law holds for financial statements of companies listed in the emerging ASEAN-5 countries.

Auditors could use Benford’s law as an analytical procedure to assess the risks of material misstatements. Also, other users could apply Benford’s law on audited financial statements to foresee undetected misstatements.

The authors provide original evidence that financial statements of ASEAN-5 countries follow Benford’s law. The evidence supports the usefulness of Benford’s law in developing markets.

This paper aims to focus on the effect of the operating condition such as the impeller speed on the centrifugal fan performance and flow characteristics. The ability to predict the behavior of the airflow motion in a centrifugal blower is essential for obtaining the topology optimization design.

A physical model of the air blower consisting of these main parts in a blower system: collector, impeller, outlet flange and volute casing, and the appropriate boundary conditions are set up by ANSYS software. Computation fluid dynamics are performed for the numerical analysis. The calculation of blower performance parameters such as total pressure, efficiency and flow rate is based on the Reynolds averaged Navier–Stokes equations and k-εturbulence flow model.

The numerical results show that the change in operating conditions has a significant effect on the blower performance, and the pressure maintained inside the blower is higher for a larger impeller rotational speed.

This work is original and has not yet been submitted to elsewhere or published previously.

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 to estimate a recent trend in climate change and its impact on livelihood of community living in Nam Dinh province, Vietnam. Further, it aims to increase the government attention for adaptation measures by providing awareness of climate change and its negative impacts on livelihood.

For study purpose, cross-sectional and secondary data sets were used. The community perceptions about climate change were recorded by face-to-face interviews of 500 respondents from Nam Dinh province, Vietnam in April 2015 by using a well-structured questionnaire, whereas secondary data were collected from the statistical yearbook of General Statistics Office of Vietnam. To accomplish the study objectives, Cobb–Douglas production function and Likert scale were used to estimate the community perceptions of climate change and impact of climate change on livelihood, respectively.

Results depict that climate change negatively impacted on the productivity of rice and livestock. Particularly, frequently occurring of droughts, floods and salinity intrusion negatively impacted on rice productivity, while livestock productivity is decreased by frequent occurring of flood storms in study area.

The study results suggest a government support is essential to achieve sustainable livelihoods for coastal communities living in the Red River Delta, particularly some adaptation measures in the context of climate change are required in study area.

The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.

Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature.

The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.

The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings.

MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country's competitiveness during transition.

This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.

Vietnam’s 11th National Party Congress prioritised integration, modernisation and industrialisation as the new key orientations for Vietnam. It outlined Vietnam’s integration with the world, not only economically, but also in terms of the social, cultural, educational, scientific and technological areas that can support social and economic development and sustainability. Vocational education has been recognised as pivotal to the nation’s sustainable workforce development and transformational changes. The purpose of this paper is to analyse how foreign approaches and practices have been filtered and appropriated to bring about sustainable development and transformational changes for Vietnamese vocational education.

The paper is derived from a study that involves documentary analysis, observation and semi-structured interviews with vocational learners and staff across three different vocational education and training (VET) sites in Vietnam. The overall study includes three vocational education providers and 22 participants altogether, but this paper involves observation and semi-structured interviews with eight participants, including one leader, two teachers and five students. It focusses on a Germany-funded vocational college in the northern central area of Vietnam that came under the management of the Ministry of Labour, Invalids and Social Affairs, and the local province where the college located.

The findings of the study show a critical need to develop a new “Vietnamese VET pedagogy” that filters international influences and flexibly and creatively combines them with the existing local pedagogy. To meet the local and global demands and bring transnational changes for Vietnamese vocational education, new VET pedagogies need to align with both Vietnamese historical and political situations, especially the emergent demands of the open market socialist economy and to capitalise on international influences – Confucian, French, Soviet and Western. Such a balance will ensure Vietnam makes use of both international forces and local strengths for sustainable development and transformational changes rather than passive dependence on foreign practices.

The research provides valuable insights into the appropriation of foreign practices and principles in Vietnamese vocational education. However, it focusses only on three vocational education sites in central Vietnam. Further studies with larger scale of participants and across a variety of vocational education settings including public and private institutions, community centres and family workshops will offer broader findings related to this important topic.

The study suggests practical implications for institutions to deal with the challenges associated with the adaptation of international forces into the vocational education context in Vietnam. It outlines the transformational changes in pedagogical practices related to the increased requirement to move from the traditional didactic teaching to more self-directed learning, to meet the requirements of a modern vocational education system.

This study provides unique insights into the practices and challenges of filtering foreign VET practices and principles to bring about transformational changes in Vietnamese vocational education. It, therefore, responds to the paucity of literature in this area. In addition, it examines internationalisation in Vietnamese VET, an under-researched area in the field of internationalisation of education as most of the literature in this field concentrates on the higher education sector.