• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.6
• /
• pp.95-107
• /
• 2020

By applying behavioral intention theories and the theory of diffusion of innovation in organizations, this study identified several factors influencing the intention to apply management accounting in enterprises in Vietnam. Research data was collected from the questionnaire sent to Vietnamese enterprises in 2019, collecting 542 observations from accountants and directors. The data is, then, synthesized by excel file, conformity check, and processed by SPSS 20 software with descriptive statistics and multiple regression analysis. The results showed four factors that affect the intention to apply management accounting in enterprises in Vietnam: (1) Performance expectancy; (2) Effort expectancy; (3) Perceived trust; and (4) Subjective norms. The study pointed out that the above factors explain 60.618% of the variation of "intention to apply management accounting", in which, Subjective norms has the strongest impact (regression coefficient is 0.238). The findings also show that raising the awareness of managers and accountants about the role of management accounting, improving the qualifications and knowledge of accountants, and increasing the trust of managers about management accounting information are needed to increase the level of management accounting application in Vietnamese enterprises. The study also proposes recommendations to improve the effectiveness of management accounting for managers in operation and decision-making.

• East Asian Journal of Business Economics (EAJBE)
• /
• v.10 no.1
• /
• pp.1-9
• /
• 2022

Purpose - Drawing upon signaling and social identity theories, this study explores the effect of engagement in CSR activities by foreign firms on applicants' intention to apply. Furthermore, this study suggests CSR education as a moderator which strengthens the positive effects of the engagement in CSR activities on the intention to apply for potential job seekers. Research design, data, and methodology - One hundred and ninety-one undergraduate students were solicited to participate in this study. Participants were randomly assigned to two scenarios depicting different levels of a given foreign firm's engagement in CSR activities. After reading the given scenario, respondents answered a series of questions on their intention to apply to the foreign organization. Result - The results from hierarchical regression reveal that Korean applicants have a more favorable perception of a foreign firm which performs engagement in positive CSR activities. Moreover, the positive effect of the engagement in CSR activities on the intention to apply has a greater impact for Korean applicants who had CSR education. Conclusion - The result indicates that foreign firms could overcome the liabilities of foreignness and attract local talent effectively, by engaging in CSR activities. Moreover, this study suggests the important role of CSR education, and significantly contributes to the international recruiting literature.

• Human Ecology Research
• /
• v.55 no.6
• /
• pp.675-687
• /
• 2017

This study is to apply a goal-directed model for ethical consumption behavior and to see which factors influence consumers' boycott intention. We identify factors related to a goal-directed model for consumers, level of ethical consumption tendency, and boycott desire; in addition, factors that affect boycott intentions were also analyzed. The results of this study are as follows. First, consumers' boycott intentions are not high and public intention motivation is relatively low. Second, negative anticipated emotion shows an indirect effect with boycott desire as a mediator. Third, ethical consumption tendency has a significant effect on boycott desire and boycott intention. Therefore, we have to let consumers know that boycott actually shows a consumer's right and that it is also necessary to conduct various ethical consumption education.

• Journal of Korea Trade
• /
• v.24 no.1
• /
• pp.113-130
• /
• 2020

Purpose - This paper examines the legal standards for the interpretation of contract terms in the UNIDROIT Principles of International Commercial Contracts (PICC) and the cases thereunder in order to provide academic implication to promoting an appropriate understanding of this topic in practical business. Design/methodology - This article uses the literature research and case study under the PICC. Findings - the contract terms shall be interpreted according to the common intention of the parties. If such an intention cannot be established, the contract shall be interpreted according to the meaning that reasonable persons of the same kind as the parties would give to it in the same circumstances. The statements and other conduct of a party shall be interpreted according to that party's intention if the other party knew or could not have been unaware of that intention. If not, the reasonable person standard will apply. In applying above articles, all relevant circumstances including the conduct of the parties, practices and usages shall be considered. Terms and expressions shall be interpreted in the light of the whole contract or statement in which they appear and contract terms shall be interpreted so as to give effect to all the terms rather than to deprive some of them of effect. Where contract terms supplied by one party are unclear, contra proferentem rule applies. Where there is discrepancy between several equally authoritative versions of a contract, a preference is given to the interpretation according to the version originally drawn up. Where the parties to a contract have not agreed regarding an important term for their rights and duties, a term which is appropriate in the circumstances shall be supplied. Originality/value - This article examines various cases regarding the topic that were determined under the PICC. By finding legal standards and rulings of relevant cases, this article will help readers in practical business to enhance the ability to apply the provisions to their contracts.

• Journal of the Korean Society of School Health
• /
• v.32 no.2
• /
• pp.116-124
• /
• 2019

Purpose: This study was performed to measure the influence of drinking motives, drinking refusal self-efficacy, and self-determination on the intention to control drinking among nursing students. Methods: A cross-sectional survey was done with the participation of 258 nursing students attending four universities in G city. Data collection was conducted from May to June, 2018, using a self-report questionnaire. Data were analyzed using the t-test, ANOVA, $Scheff{\acute{e}}$ test, Pearson's correlation coefficients, and Hierarchical multiple regression. Results: The average scores for drinking motives, drinking refusal self-efficacy, self-determination, and intention to control drinking were 2.29, 4.54, 3.89, and 4.29 respectively. There were significant differences in the intention to control drinking according to grade, religion, and age of alcohol initiation. The factors influencing the intention to control drinking in nursing students were identified as self-determination (${\beta}=.24$), drinking refusal self-efficacy (${\beta}=.17$) and drinking motives (${\beta}=-.17$). This factor explained 26% of the nursing students' intention to control drinking. Conclusion: Therefore, it is necessary to develop a alcohol education program to improve the drinking culture of nursing college students and to improve their self-regulation skills in order to help them form a desirable drinking habit, and it is also necessary to apply the developed intervention program and test the effect.

• Journal of Distribution Science
• /
• v.16 no.10
• /
• pp.47-54
• /
• 2018

Purpose - The main purpose of the study is to investigate the antecedents of repurchase intention on foreign brand products by Chinese and Indian millennial customers. In addition to this, this study also examines mediating effect of 'CSR' on the relationship between the antecedents and repurchase intention. Research design, data, and methodology - Responses from 202 Chinese university students and 209 Indian university students were finally analyzed. To test the proposed relationships, path analyses, mediation analyses and multi-group analysis were conducted. Results - In China, only brand image had positive effects on repurchase intention. CSR played mediating role between manufacturer's country image and repurchase intention. In India, comparatively, economic factor, manufacturer's country image and brand image had positive effects on repurchase intention. CSR played mediating role between all four antecedents and repurchase intention. Conclusion - This study showed different results of repurchase intentions of Millennial consumers in China and India because cultural and political systems of two countries were so different. So foreign firms should apply customized and differentiated marketing strategies to each country.

• East Asian Journal of Business Economics (EAJBE)
• /
• v.6 no.2
• /
• pp.1-13
• /
• 2018

Purpose - The present research is to investigate the effect of psychological empowerment on turnover intention through job satisfaction and organizational commitment. Research design, data, and methodology - These include turnover intention as dependent variable, psychological empowerment as an independent variable and for mediating variables job satisfaction and organizational commitment. Also nationality of employee is used as a moderating variable. Survey data was collected was total 886 respondents from 345 Korean, 313 Chinese, 228 Japanese. Data analysis was conducted with SPSS to test reliability of variables with Cronbach's alpha and one variable confirmatory factor analysis to test common method bias. And regression analysis was conducted to confirm relationship among variables. AMOS was used for path analysis and to analysis moderating effect of employees' country. Results - The results of regression indicate that psychological empowerment increase job satisfaction, affective commitment, normative commitment and turnover intention. Job satisfaction, affective commitment and normative commitment decrease turnover intention. As for the moderating role of country, it seems that country does matter. Conclusions - Main conclusions of this research implicate that to decrease employee turnover intention company need to manage psychological empowerment, job satisfaction, and organizational commitment. Also there is need to consider similarity and difference in managing employees of Korea, China and Japan employees. Manager need to verify direction and importance of each antecedent then apply to employees.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.3
• /
• pp.1257-1266
• /
• 2021

The study examines factors that influence shopping intention of online consumers in Vietnam. Studied factors include consumers' attitude, subjective norms, perception of behavioral control, perception of usefulness, perceived risks and trust. The expansion of Theory of Planned Behavior (TPB) and Technology Acceptance Model (TAM) are used as basic theories. We have surveyed people who have experiences on online shopping. There are 836 selected questionnaires that are qualified for data processing. The collected data are analyzed through a process which starts from scale reliability test to exploratory factor analysis (EFA), correlation analysis and regression analysis. The results show that shopping intention of online consumers are positively affected by their attitude, subjective norms, perception of behavioral control, perception of usefulness and trust. In contrast, online shopping intention is negatively affected by the perceived risks that online shopping could bring. Among those factors, the perception of risk is shown to have the strongest influence to online shopping intention. The findings of this study suggest that managers and retailers can apply cash-on-delivery method and design their website with user-friendly interface to enhance online shopping intention of consumers. The Government is also recommended to fulfill the law system to reduce customers' perception of financial risks.

• Journal of Korean Academy of Nursing Administration
• /
• v.15 no.3
• /
• pp.434-443
• /
• 2009

Purpose: This study was performed to measure nurses' perception of reward, organizational commitment, turnover intention, and to examine the effect of the first two variables on turnover intention. Methods: This study was cross-sectional survey. Data were collected from 400 nurses working at 8 general hospitals in 6 cities from May 28 to July 18, 2008. Result: Nurses perceived that reward was 'important', and organizational commitment and turnover intention were 'middle'. Being under 30 years old the unmarried staff nurses' organizational commitment was significantly low in statistics and their turnover intention was high. The only financial reward had a positive relationship with turnover intention, and organizational commitment had a negative relationship. The influence variables on turnover intention were affective commitment, period of expected work, financial reward, age, normative commitment, and the explanation power of them was 57.2%. Conclusion: It is concluded that the manager working at a small-middle sized general hospitals in Korean provinces should develop and apply the strategies that can improve nurses' organizational commitment. And they also have to make their organizational reward system keep appropriately.

• Asia Marketing Journal
• /
• v.25 no.3
• /
• pp.99-110
• /
• 2023

Chatbot services have become an essential communication tool for interacting with consumers in e-commerce. To understand consumer behavior in the context of chatbot services, we apply the Theory of Planned Behavior (TPB) to analyze continuance intention to use and additional predictors to explain behavioral intention. An analysis of data collected from 300 digital shopping users who had experienced chatbot services revealed that an extended TPB model holds for the continuous use of chatbot services, driven by both interaction and information quality. Accordingly, these ndings provide a better understanding of consumer behavior toward chatbot services and valuable insights into digital customer relationship management.