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This study evaluates whether management accounting practices translate cooperation among different organizational functions into enhanced organizational performance. Findings from survey data from 186 large firms in Vietnam show that the use of MAS fully mediates the effects of cross-functional cooperation on organizational performance. Our study adds to the limited research examining the interface between cross-functional cooperation and MAS.
12 p dhktna 30/05/2023 10 0
Từ khóa: International Conference on Emerging Challenges, Management accounting systems use, Cross-functional cooperation, Organizational performance, Emerging market
This paper aims to examine whether financial statement comparability constrains opportunistic earnings management in frontier market countries. From a large sample of 19 frontier market countries, across several accounting standards, results show that enhanced financial comparability constrains accruals earnings management (AEM). Contrary to developed markets and novel to this study, a significant relationship between financial comparability...
20 p dhktna 30/05/2023 11 0
Từ khóa: International Conference on Emerging Challenges, Accounting comparability, Accruals earnings management, Real earnings management, Frontier markets
Effect of ifrs adoption on the relevance of financial reporting: Evidence from Vietnam
This paper examines the impact of voluntary International Financial Reporting Standards (IFRS) adoption on financial reporting of financial and non-financial entities in Vietnam. It analyses whether the relevance of financial information is higher under IFRS than the information provided in financial statements prepared under Vietnam accounting standards (VAS). Our research includes 6 listed companies on the Ho Chi Minh Stock Exchange (HoSE)...
9 p dhktna 30/05/2023 10 0
Từ khóa: International Conference on Emerging Challenges, International Financial Reporting Standards (IFRS), Value relevance, Accounting information, Financial reporting
Fintech for payment – A literature review
Fintech is a rising phenomenon that has been attracting the attention of both academia and practitioners in recent years. There was a radical transformation in the financial area brought about by disruptive characteristics of Fintech. In the financial services sector, four sub-categories are considered encompassing payment, wealth management, P2P lending, and insurance. Aiming to demonstrate the effect of Fintech especially in payment service,...
8 p dhktna 30/05/2023 13 0
Từ khóa: International Conference on Emerging Challenges, Fintech for payment, Wealth management, P2P lending, Investment and asset management, Capital mobilization
The article introduces an overview of the Automated Storage and Retrieval System solution, including structure and characteristics of AS/RS warehouse. Through the survey of the current state of the warehouse of LIX Detergent Company in Binh Duong, the article points out the problems the warehouse is facing, introduces the design, installation and the difficulties in implementation of AS/RS warehouse of National Research Institute of Mechanical...
9 p dhktna 30/05/2023 10 0
Từ khóa: International Conference on Emerging Challenges, Automated storage and retrieval system, Warehouse management, Automatic actuator, Operation principle, WMS warehouse management software
Factors impacting Vietnamese students’ critical thinking in Vietnam
This article focuses on the influences that learning environments (activating learning and teaching methods, multidisciplinary learning environments, entrepreneurship) and intrinsic motivation create upon Vietnamese students’ creativity in Hanoi. In this study, a self-assessment questionnaire was designed and distributed to 1005 undergraduate students in Hanoi to empirically test the research model and hypotheses.
9 p dhktna 30/05/2023 13 0
Từ khóa: International Conference on Emerging Challenges, Critical thinking, Intrinsic motivation, Activating learning, Teaching methods, Innovation capability
Some theoretical issues in policies to form business. Incubators and university spin-offs in Vietnam
This article focuses on sharing some findings and observations regarding the current situation of forming the business incubations and university spin-offs in Vietnam. Additionally, assess the legal framework for business incubation and university spin-off in Vietnam, then gives some recommendation for government’s policies to form and promote these models.
12 p dhktna 30/05/2023 10 0
Từ khóa: International Conference on Emerging Challenges, Business incubator, University spin-off, Commercialize research results, Technology transfer, Small and medium-sized enterprises
Organizational commitment: Historical trends and future directions
This paper provides a systematic review of the theoretical and empirical literatures on Organizational Commitment in three periods, the 1990s, 2000-2010 & 2010-2020 and the traditional theories of Organizational Commitment by Porter and Becker. In each period, highlight theories and findings are presented and explained with note to the antecedents of OC and the changes in these antecedent factors. Toward the final note of the paper, some new...
16 p dhktna 30/05/2023 11 0
Từ khóa: International Conference on Emerging Challenges, Organizational commitment, Side-bet theory, Three-component model, Commitment profile, Becker’s theory
Determinants of Vietnamese youths’ intention to use online dating apps or sites
The aim of study was to delve into anticipate the reason leads to the Intention to use online dating apps or sites. It can find out the effect to the standard of users which can reflect on their choice. A questionnaire including demographic questions, trust toward online people, attitude, word - of - mouth, dating anxiety, perceived enjoyment and the number of tasks perform on internet was developed and distributed to 260 people. The finding...
12 p dhktna 30/05/2023 9 0
Từ khóa: International Conference on Emerging Challenges, Intention to use online dating apps or sites, Determinant to use online dating apps or site, Online dating industry, Theory of reasoned action
The paper "An integrative model to measure customer trust in e-commerce: Literature review and suggestions for future research in Vietnam" reviews existing studies of trust in e-commerce then proposes an integrative model to measure antecedents of trust in e-commerce websites. The context of e-commerce in Vietnam is also discussed to propose some implications for future research.
10 p dhktna 30/05/2023 11 0
Từ khóa: International Conference on Emerging Challenges, Customer trust, E-commerce website, Integrative model, Shaping purchase intentions, E-commerce context
The application of artificial intelligence technology in supply chain management in Vietnam
In Vietnam, as a developing economy, the application of science and technology, especially AI technology, in production and management is still being researched and implemented. On the other hand, although widely accepted as a decision aid tool, AI is still limited to use in supply chain management (SCM). To explore the potential benefits of applying AI to SCM, this study gives the urgency of using AI technology in the current 4.0 technology...
9 p dhktna 30/05/2023 10 0
Từ khóa: International Conference on Emerging Challenges, Artificial intelligence, Supply chain management, Blockchain technology, Labor-intensive jobs, Artificial Intelligent in supply chain management
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