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This research aims to determine the impact of the CEO's risk-taking tendencies and the transformational leadership style on the use of the management accounting system information, as well as the mediating impact of product creativeness and organizational citizenship behavior in this context. It also provides empirical evidence from Vietnamese enterprises.

The current research was conducted using quantitative methods. It was conducted during the ongoing Covid-19 pandemic in Vietnam. The study population is represented by all of the Vietnamese enterprises listed on stock exchanges. Therefore, an online email questionnaire was used for data collection. Specifically, 670 emails were sent to CEOs and 146 complete responses were collected (21.79% rate).

By using the partial least squares structural equation modeling (PLS-SEM), the study results show that the CEO's risk-taking tendencies and transformational leadership style have a significant positive effect on the use of the management accounting system information. Additionally, product creativeness mediates the relationship between the CEO's risk-taking tendency, and the use of the management accounting system information. Also, organizational citizenship behavior mediates the relationship between transformational leadership style and the use of the management accounting system information.

Despite attempts to overcome by GDP contribution ratio, convenience sampling tends to cause common method bias. Furthermore, small sample sizes can lead to heterogeneity and unstable estimates of the parameter. Causality issues may also arise because the model has no control variables. Therefore, later studies should take the necessary additional steps when sampling to stay consistent with the study population, possibly conducting surveys in several batches to determine the correlation between changes in variables, and allowing the ability to discover and add any necessary control variables.

This research acts as a bridge between management and management accounting, confirming the importance of this combination when efficiently using the management accounting system.

This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done by using agency theory, stakeholder theory and signalling theory, followed by an investigation into the indirect mediation impact of CSR disclosure in the board characteristics-CEQ nexus. It intends to present new experimental evidence from Jordan’s developing economy.

The study’s target population was services companies registered on the Amman Stock Exchange (ASE) between 2012 and 2020. As a result, the population and sampling of this study are represented by all services companies for whom complete data are available over the period, with a total of 43 services companies yielding 387 company-year observations. Data for our study were obtained from their annual disclosures and the ASE’s database.

The main findings demonstrated that board size, board gender variety and the number of board sessions positively affect CSR disclosure significantly. In addition, three board characteristics (i.e. board size, board independence and board gender variety) significantly negatively affect CEQ. Besides, CSR disclosure significantly negatively affects CEQ and it fully mediates the relationship between two board characteristics (i.e. board size and board gender variety) and CEQ, whereas it partially mediates the nexus between board independence, CEO/Chairman duality and the number of board sessions of board characteristics and CEQ.

This study varies from earlier studies, in that it builds a new research model by looking at the mediating role of CSR disclosure in the nexus among board characteristics and the CEQ.

This study aims to examine the influence of big data analytics (BDA) on environmental performance (ENP) in the post-COVID-19 context in Vietnam, as a developing country. In which, this study considers environmental process integration in accounting reports as a mediator variable. Furthermore, digital learning orientation (DLO) and environmental strategy (ES) are proposed as the moderator variables for relationships in the proposed model.

Data was collected by survey method via email with convenient sampling method. In total, 611 emails, including the survey, were sent to executive managers of Vietnamese manufacturing companies listed on stock exchanges. The final sample of 419 responses was used for analysis.

By using the partial least squares structural equation modeling, this study’s results elucidate that BDA positively affects ENP. Moreover, DLO positively moderates the nexus between BDA and environmental process integration in accounting reports, while ES plays a positive moderating role on the nexus between environmental process integration and ENP.

In terms of managerial implications, this paper mentions pretty attractive features of using modern technique and ENP. This research emphasizes the key role of the BDA for both reporting and accounting performance (e.g. environmental process integration and ENP) of the company. Thus, managers should examine implementing BDA when necessary to make accounting reports more transparent and modern, thereby enhancing the organization's ENP. Particularly, managers should focus on improving the organization's ENP indicators.

This study complements the ENP literature by showing a positive effect of BDA and environmental process integration on ENP. Additionally, this study’s results determine the efficacy of DLO and ES as well as their regulatory roles. Finally, this study was conducted to supplement empirical evidence on ENP in the post-COVID-19 context in developing countries, specifically Vietnam.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

This paper demonstrated how big data analytics can improve business performance and reporting in various forms.

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

As a coastal emerging country, export-led marine economy has been the development model of Vietnam over the past decades since The Renovation 1986. Given the rise of globalization, regional economic integration and logistics enhancement have been identified as key engines for economic sustainability by Vietnamese government. Nevertheless, little sectoral and sub-sectoral evidence has been given for the platform shaped by policies relevant to export, logistics performance and regional economic integration. The paper employs the trade gravity model to study the relationship between seafood export, logistics performance and regional economic integration in the case of Vietnam. Sectoral and sub-sectoral trade gravity models are employed. Logistics performance from the exporter-side and importer-side is included in the estimations. Membership to effective regional trade agreements of Vietnam are proxies for regional economic integration. Zero trade issue is resolved by the Pooled Ordinary Least Squares (POLS), Poisson Pseudo-Maximum Likelihood (PPML) and Heckman Sample Selection estimations, while endogeneity is tackled by the difference and system Generalized Method of Moments (GMM) models. Findings vary by estimation methods, data levels, product groups, and whether which side is considered. In addition, theoretical contributions and some seafood export-driving policy recommendations relevant to regional economic integration and logistics performance development are discussed.

Drawing upon the conservation of resources (COR) theory, this paper investigates the moderated mediation model linking benevolent leadership to organizational citizenship behaviors towards the organization (OCBO) and towards individuals (OCBI) in the context of higher education. The mediating roles of leader-member exchange and affective commitment as well as the moderating roles of the two attachment styles—attachment anxiety and attachment avoidance—are also examined.

Data were collected from a sample of 333 university lecturers and analyzed using partial least square structural equation modeling (PLS-SEM).

The results demonstrate that leader-member exchange and affective commitment are mediating resources that help benevolent leaders motivate university lecturers to engage in two types of OCBs. Moreover, attachment anxiety and attachment avoidance act as the respective enhancer and inhibitor for the indirect effects of benevolent leadership on both OCBs through leader-member exchange. In contrast, the relationships between benevolent leadership and two types of OCBs through the mediating role of affective commitment are not contingent on the attachment styles of lecturers.

The findings suggest that university leaders who aim at promoting OCBs among lecturers should deploy benevolent leadership style to facilitate a positive social exchange relationship as well as foster their affective commitment. Such leadership style is especially effective in influencing lecturers who possess attachment anxiety personality traits.

This pioneer research develops and empirically tests a COR theory-grounded moderated mediation model pertaining to benevolent leadership and lecturers' OCBs. The findings contribute to the educational management literature by demonstrating that benevolent leadership, a crucial organizational resource, significantly motivates lecturers' voluntary and extra-role behaviors in a dynamic and contingent manner. Leader-member exchange and affective commitment are important mediating resources in the process of transforming benevolent leadership into beneficial behaviors. Further, the effectiveness of benevolent leadership largely depends on lecturers' personality traits of attachment anxiety and avoidance. These novel mediating and moderating findings demonstrate the sequential and interaction effects of various organizational and individual resources on lecturers' OCBs; thus, adding value to the COR theory's core principles, including resource caravans and resource investment behaviors.

“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 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 study aims to contribute by forming the concept of luxury hotel brand (four- and five-star hotel) coolness and revealing its promoting role to customer brand engagement with brand satisfaction and brand love as connecting components and materialism as a contingent factor.

A conditional model linking luxury hotel brand coolness and customer brand engagement is proposed and tested using the partial least squares structural equation modeling (PLS-SEM) technique on a data set of 284 customers.

Luxury hotel brand coolness reflecting various brand qualities fosters satisfaction and love, which facilitate CBE. Materialism positively moderates the impact of luxury hotel brand coolness on brand satisfaction and love.

Future studies should further generalize the findings by extending the current research on different hospitality services and luxury consumption. Also, more personality traits and personal values should be investigated as moderators.

Luxury hotel brand management should place brand coolness at the center of luxury hotel brand strategies.

This study fills in the gap of unraveling the central role of luxury hotel brand coolness in fostering customer brand engagement with brand satisfaction and love as catalysts and materialism as a contingent condition.

Mobile shopping is the current trend for firms to conduct business, having great advantages over electronic shopping as well as traditional shopping. The purpose of this paper is to discuss not only the driving forces of mobile shopping behaviors from the theory of reasoned action (TRA) perspective, but also the additional promotion and barrier sides of the mobile business.

A structural equation modeling approach with latent constructs is applied on a self-administered survey data of 208 Vietnamese consumers to test the hypotheses.

The results of this study have proved the predictive power of TRA in exploring consumer behavior in the context of mobile shopping. Also, both promotion and barrier variables have significantly strong impacts on the intention to adopt mobile shopping.

Future studies would benefit from investigating other variables (e.g. specific aspects of trust and risk) and using actual behavior (e.g. online purchases).

Business managers should pay attention to both promotion and barrier factors to understand how and why Vietnamese consumers adopt mobile shopping.

This pioneering study adapts the TRA model with extended promotion and barrier variables to explain mobile shopping in the context of Vietnam.