• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.707-716
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• 2020

The study investigates the relationship between broad-scope management accounting information usage, market orientation, and the firm performance. This study employs a survey data of 149 top-level and mid-level managers working in Vietnamese tourism enterprises. To analyze research data, we employ SmartPLS 3 software. The analytical process include measurement model evaluation (evaluate the scale's validity and reliability) and structural model evaluation (test research hypotheses). The results reveal that broad-scope management accounting information usage has a positive direct effect on market orientation dimensions (include information generation, information dissemination, and responsiveness). Then, market orientation dimensions also have positive direct effects on the performance of Vietnamese tourism firms, excluding information dissemination. Moreover, this study also reveals that the market orientation dimensions mediate the relationship between broad-scope management accounting information usage and firm performance. The findings of this study suggest that tourism firms should pay more attention to the use of management accounting information in decision-making. With the increasingly fierce competition of the tourism firms today, capturing and meeting the needs of the market is a prerequisite to help firms enhance their competitiveness and improve their performance. To do that, Vietnamese tourism firms need to consider pursuing market orientation and enhancing broad-scope management accounting information usage.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.565-572
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• 2021

The role of the garment and textile industry is particularly important in the economies of many countries in the context of international goods trade. There is no denying that the garment and textile industry contributes significantly to the economic growth in the global economy. The study seeks to investigate the relationship between control variables and Vietnamese consumers' intention to buy Chinese garment products. While previous research has found some control variables influencing consumers' intention to buy products, little research has been done about the influence of control variables on consumers' intention to buy Chinese garment products, in developing countries like Vietnam. In particular, the textile industry plays an important role in export, but outsourcing is accounting for a high proportion of trade, hence, it is necessary to increase innovation to increase consumers' intention to buy domestic garment products. The data is collected from a survey of 406 Vietnamese consumers' in Hanoi city and Ho Chi Minh City. The methodology includes a mixed-method, i.e. qualitative method and quantitative method. The quantitative method applies SPSS analysis to measure the control variables' influence on Vietnamese consumers' intention to buy Chinese garment products. The results identify 1 control variable that impacts Vietnamese consumers' intention to buy Chinese garment products, which is domicile.

• Nutrition Research and Practice
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• v.4 no.3
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• pp.235-242
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• 2010

The objectives of this study were to examine the association between dietary factors and underweight and overweight adult Vietnamese living in the rural areas of Vietnam. A cross-sectional study of 497 Vietnamese aged 19 to 60 years (204 males, 293 females) was conducted in rural areas of Haiphong, Vietnam. The subjects were classified as underweight, normal weight, and overweight based on BMI. General characteristics, anthropometric parameters, blood profiles, and eating habits were obtained and dietary intake was assessed using 24-hour recalls for 2 consecutive days. A high prevalence of both underweight (BMI < 18.5 kg/$m^2$) and overweight (BMI ${\geq}$ 23 kg/$m^2$) individuals was observed (14.2% and 21.6% for males and 18.9% and 20.6% for females, respectively). For both genders, the overweight group were older than the under- and normal weight groups (P = 0.0118 for males and P = 0.0002 for females). In female subjects, the overweight group consumed significantly less cereals (P=0.0033), energy (P = 0.0046), protein (P = 0.0222), and carbohydrate (P = 0.0017) and more fruits (P = 0.0026) than the underweight group; however, no such differences existed in males. The overweight subjects overate more frequently (P = 0.0295) and consumed fish (P=0.0096) and fruits (P=0.0083) more often. The prevalence of both underweight and overweight individuals pose serious public health problems in the rural areas of Vietnamese and the overweight group was related to overeating and high fish and fruit consumption. These findings may provide basic data for policymakers and dieticians in order to develop future nutrition and health programs for rural populations in Vietnam.

• Journal of the Korean Society of Clothing and Textiles
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• v.46 no.5
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• pp.848-867
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• 2022

As an emerging market with rapid economic growth, while being a key region of the K-culture expansion, Vietnam draws increasing scientific attention. This study focuses on the MZ generation, Vietnam's leading consumer group, revealing their consumption value structure. An online survey was used for data collection purposes, investigating 368 Vietnamese consumers between 18-37 years of age. Six value dimensions were derived as results of the present analysis: functional, emotional, social, ethical, self-expression, and autonomy-oriented value. Among them, functional value includes two sub-dimensions of utility and price, while emotional value entails three sub-dimensions, namely hedonism, novelty, and aesthetics. 'Self-expression value' and 'autonomy-oriented value', reflecting the characteristics of the MZ generation, who actively express themselves and respect proactive decision-making, are becoming important standards of the consumption attitude of young Vietnamese. Moreover, the pursuit of 'novelty' was derived as a factor reflecting emotional values, revealing an association between hedonic consumption, and seeking for newness and difference. Furthermore, the relationships between each consumption value dimension, respective demographic characteristics, and global consumption propensity were investigated. The present findings aim to provide insights into young Vietnamese consumers' attitudes and intend to serve as a foundation for future research.

• Journal of Multimedia Information System
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• v.8 no.1
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• pp.61-68
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• 2021

The paper is based on data collected from the Amazon website (specific in the Handmade's Category) to understand and analyze Vietnamese artisans' business context. Data analysis is also applied to determine the factors that bring success Handmade products and compare products of the same industry among competitors to find out potential products. By collecting data from Amazon and analyzing the data, we extracted useful information for online business developers. Besides, the list of potential products in Handmade sector can be referred to improve the business and compete with competitors. This paper also proposes solutions to help Vietnamese products become more appealing to international customers on the Amazon website.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.389-395
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• 2020

Earnings management is a matter of concern for organizations because it affects the interests of stakeholders. This reduces the quality of information on financial statements of the organizations when the organization performs earnings management behavior. The objective of the article is to examine the impact of corporate governance on earnings management of all Vietnamese listed banks from 2015 to 2019. The article uses time-series data and ordinary least square (OLS) with Eviews 10.0 software to test the regression model. The agency and asymmetry information theory is used to explain the relationship between corporate governance and earnings management. The study results show that two variables - the foreign members of the board of directors and audit committee - have an opposite effect on earnings management behavior of Vietnamese listed banks. Therefore, the managers of listed banks need to raise awareness to express responsibility for honest and reasonable information on the financial statements. This creates trust and credibility for stakeholders. Moreover, Central bank of Vietnam should monitor regularly and enforce strict sanctions to limit earnings management behavior of listed banks. This contributes to improving the quality of accounting information in the Vietnamese banking sector to meet the trend of international economic integration.

• Research in Community and Public Health Nursing
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• v.26 no.3
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• pp.268-277
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• 2015

Purpose: The purpose of this study was to analyze factors influencing the quality of life in Vietnamese married immigrant women in Korea. The factors included socio-demographic characteristics, spouse's support, and social support of Vietnamese married immigrant women. Methods: A descriptive survey was conducted to collect data from 190 subjects during the period between May and June, 2015. The randomly sampled subjects answered a self-report questionnaire translated into Vietnamese. Collected data were analyzed using SPSS/WIN 21. Results: The subjects' quality of life was found to be influenced by economic level, subjective perception of their own and spouse's health, Korean communication ability, spouse's support, and social support. The most influential factor for the quality of life was spouse's support, and next, subjective perception of their own health, Korean communication ability, and economic level in order of influence. Conclusion: The results of this study suggest that social support programs should be customized to the subjects' characteristics in order for married immigrant women to adjust themselves to new Korean environments and to lead a high-quality life through the promotion of marital relationship, Korean communication ability, health status, and economic capability.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.905-913
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• 2020

Internationalization of multinational companies in the globalized context is a popular topic in the academic world and it is also a strong concern of CEO/managers. However, this topic has not been well discussed in the academic community in Vietnam that can be contextualized in the typical transition economy. This paper is designed to explore critical success factors (CSF) of internationalization of large Vietnamese companies that have contributed major revenue from the international market. Through interviews with CEO/managers of successful companies geared toward world markets, the CSFs of internationalization have been identified and categorized into groups in which each CSF has interaction with each other, and together have combined impacts on the success of internationalization. The research results provide a conceptual framework to analyze factors affecting internationalization of large Vietnamese companies. Thank to this conceptual framework, further exploratory and/or confirmatory research can be developed to locate more success factors of internationalization. In addition, some particularly critical factors of internationalization success of Vietnamese companies are found to be useful to both CEO/managers and policymakers. CEO/managers can benefit from the research results by concentrate their limited efforts/resources in managing these CSFs, and policymaker may design CSF-based policies to boost the internationalization of domestic companies.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.275-281
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• 2020

This study aims to explore a new approach of relationship assessment by partially employing attitudinal commitment to measure the influence on perception of cooperation within the Vietnamese rice supply chains, which begins from commercial enterprises up to the retailers in the Vietnamese market. The quantitative research is first built around the measurement instruments for the constructs of relationship quality (RQ) and its dimensions; next, a questionnaire is designed; finally, we deal with sample issues and analyze the data to answer the research questions. The truncated sampling technique and Likert-scale survey is a suitable method for analyzing Vietnamese rice retailers and data collection. The preliminary test was conducted using SPSS Statistics; the main test was, then, carried out to evaluate the proposed model and test the hypotheses. Appropriately, the results point to a significant influence of attitudinal factors on trust and satisfaction. In addition, with the involvement of perceived trust and satisfaction, that combination showed the mediating effect between the attitudinal factors and the relationship quality. The ad-hoc analysis indicated the significant role of the two mediators. To be more specific, the high degree of trust and satisfaction has a positive impact on the formation of the relationship between participants in the sector.

• Journal of Distribution Science
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• v.20 no.1
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• pp.27-39
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• 2022

Purpose This research aims to investigate factors affecting the application of strategic management accounting in Vietnamese Logistics Enterprises. Design/Methodology/Approach: Quantitative research was conducted and data was collected by sending questionnaires to 188 accountants and directors from Vietnamese Logistics Enterprises (including, transportation, warehousing and forwarding). 5 factors (namely: size and organizational structure, technological advancement, and strategic management accounting implementing costs) were selected to measure the application of strategic management accounting (SMA) in Vietnamese Logistics Enterprises (LEs) through correlation and regression analysis. Results: The empirical findings show that there exists a significant association between these factors and the SMA application. LEs have strongly supported the application of SMA as a tool to provide information for making their strategic decisions. The factors including size and organizational structure, technological advancement, SMA implementing c osts, and strategy positively impact the SMA application in both financial and non-financial aspects. This finding helps the adm inistrators realize the importance of SMA. Conclusions: This study provided an overview of SMA application and its benefits to enterprises. It helps managers have a better understanding of SMA and future directions for application. Moreover, the research results will be useful for managers to identify factors influencing their SMA practices and improve the current management process applied in organizations.