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This study investigates the optimum size for manufacturing firms and the impact of subcontracting on firms' likelihood of achieving their optimal scale in Vietnam.

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.

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.

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.

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.

Departing from conflicting findings on the role of involvement in the formation of the consideration set, the authors of this study seek to shed light to the wine consumer behaviour and expand previous findings in the bring-your-own-bottle (BYOB) of wine restaurant industry. The authors seek to determine the contradictory effect of involvement on the consideration set size and variety.

Three empirical studies were conducted. In Study 1, the relationships were tested in a personal consumption situation and in Study 2 in a gift-giving context. Finally, in Study 3, inconsistencies in the intensity of the hypothesised relationships were explored by testing the triple interaction amongst the three variables (i.e. involvement, decision-making context and decision domain).

According to the authors' findings BYOB of wine consumers form larger considerations sets in memory-based decision contexts. Involvement's effect on wine consideration set size is stronger in memory-based decisions. BYOB restaurant patrons form smaller sets of alternatives for personal consumption. BYOB restaurant patrons form more heterogeneous sets of alternatives in wine gift-giving. BYOB of wine restaurants should facilitate consumers' wine-selection process.

The authors make an effort to explain and determine the up-to-date contradictory effect of restaurant patrons' involvement on the BYOB of wine consideration set size and the amount of variety contained therein. The study offers new insights, by unfolding the moderating effect of decision-making contexts (i.e. memory-based versus stimuli-based) and decision domains (i.e. personal consumption versus gift-giving) on this effect of involvement on the properties of consideration sets.

This study examines the role of anxiety in kaizen behaviour and performance by empirically testing the influence of personal anxiety (state and trait) on individual kaizen behaviours (rule adherence, initiative and perseverance of effort), which, in turn, affect individual kaizen performance.

The data were obtained from a survey of 552 employees of four companies in Japan and analysed using structural equation modelling.

The results show that state anxiety has a significantly positive effect on rule adherence and kaizen performance. Trait anxiety positively influences employees' initiative and perseverance but has a significant negative effect on kaizen performance.

This study contributes to kaizen and continuous improvement theory by focussing on individual kaizen, which is considered to be as important as organisation-level kaizen and investigating the relevance of personal anxiety in individual kaizen behaviours and kaizen performance.

This paper aims to examine the factors associated with a household business entrepreneur’s decisions to formalise the firm at a multidimensions level.

The data set is a panel of 2,336 SMEs and household businesses from Vietnamese SME surveys during the 2005–2015 period.

This study elucidates how firm-level resources, entrepreneur characteristics and costs of doing business influence an entrepreneur’s decision to enter, the speed and the degree of formality.

This study provides insight into the origins of an entrepreneur’s decisions to the multidimensions of business formality through the lenses of the resource-based view, entrepreneurship and institution theories.

This study aims to examine the relationship between audit partner tenure and earnings management of companies listed on Vietnamese stock exchanges.

This study uses a sample of 1,363 observations from 2016 to 2019. This study manually collects data on audit partner tenure. Using Datastream financial data, this study calculates abnormal accruals using the modified-Jones models (Jones, 1991; Dechow et al., 1995; Kothari et al., 2005), which are used as the proxy for earnings management. This study runs Ordinary Least Squares regressions to test this study’s hypothesis.

The results show that audit partner tenure is positively related to abnormal accruals. Cross-sectional analyses indicate that the relationship between audit partner tenure and abnormal accruals is more pronounced for firms that are audited by non-Big Four auditors and for firms that have chief executive officer-chairperson duality, suggesting that weak corporate governance is a channel for the established relationship. The evidence also shows that audit partner tenure is negatively associated with the magnitude of income-decreasing accruals but has no relationship with income-increasing accruals. This study’s findings are robust for several tests, including using the propensity score matching approach.

To the best of the authors’ knowledge, this study is the first to provide evidence of the relationship between audit partner tenure and earnings management in Vietnam.

To delve further into the phenomenon of psychological pressure on single mothers, the purpose of this paper is to explore the factors that affect the psychological state of single mothers in Vietnam.

Interpretative phenomenological analysis (IPA) interviews were conducted and analysed with the aim of understanding the psychological state of single mothers sampled from a social group in Vietnam.

Single mothers lack direct support needed to improve their confidence, job opportunities, income levels and social status. The absence of interventions increases the psychological pressure on single mothers in Vietnam.

A future study can explore the psychological state of single mothers using a more expansive data set.

Understanding the psychosocial and socio-economic risk factors of postpartum psychological pressure in single mothers may have important implications on preventative and support measures, as well as laying the groundwork for social protection interventions and informing welfare policy-making at a national level.

Social constructs in Vietnam compound the effect of postnatal depression on Vietnamese single mothers (in contrast to their counterparts in developed Western nations). This means that researchers and policymakers need to reconstruct stigmas that cause psychological pressures on single motherhood, and in doing so, help to change the view held about single motherhood.

This study is the first to explore psychological state of mothers in Vietnam using IPA.

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.

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.

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.

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.

Higher education institutions are centers for knowledge creation and transfer, but most are not considered effective learning organizations, as their knowledge resources are not highly used. Therefore, the purpose of this paper is to investigate the moderating role of organizational learning on the relationship between employee participation and academic results in higher education institutions to promote learning in such organizations.

Data collected from 1,050 faculties and managers at 139 Vietnamese universities were aggregated and used for analysis. Confirmatory factor analysis and hierarchical multiple regression techniques were applied to test the moderating role of organizational learning in the relationship between employee participation and academic results.

The results provide support for the view that organizational learning positively moderates the relationship between employee participation and academic results in higher education institutions.

The paper explores the concept of organizational learning in the higher education context and clarifies its moderating role to enhance Vietnamese university performance through learning.