The outbreak of COVID-19 pandemic since the last days of 2019 has led to school closure worldwide... more The outbreak of COVID-19 pandemic since the last days of 2019 has led to school closure worldwide and forced institutions at all levels to move to online or distance learning. This study was conducted to explore university students’ readiness to such a sudden situational shift to online learning. We surveyed 1304 online-learning students in a higher education institution in Vietnam. Through exploratory factor analyses, we identified three dimensions of online learning readiness (OLR): online learning motivation, online learning self-efficacy beliefs, and online self-directed learning. We then conducted multiple regression analyses to investigate the predictive power of different students’ individual characteristics and perceptions on OLR, and the impacts of the three OLR dimensions on students’ intention to use online learning (IU). Our results suggested that students’ perceived facilitating conditions and their online learning experience were the significant predictors of OLR. Furthermore, online learning motivation was the construct that exerted the strongest influence on IU, compared to other OLR constructs. The study highlights the need for improving facilitating conditions to support students’ OLR. It also suggests enhancing the usefulness and enjoyment that students perceive from online learning to improve their willingness to use this learning channel.
The purpose of this study was to investigate the possible effects of conducting regular collabora... more The purpose of this study was to investigate the possible effects of conducting regular collaborative activities via Google Docs on English academic writing skills. Utilising a mixed methods design, this study was conducted with 24 Vietnamese high school students who participated in a fully online English as a foreign language (EFL) course in academic writing. The pre- and post-test results indicated that the students’ overall academic writing skills were significantly improved over the course. Regarding individual aspects of academic writing, there were significant improvements in the areas of task response and lexical resources, while the areas of cohesion and coherence and grammatical range and accuracy did not witness significant improvements. Further analysis of semi-structured interviews with these students revealed that they valued the usefulness of Google Docs-based collaboration in enhancing their English academic writing skills, however they held mixed opinions about the enjoyment of collaborating on the platform. This study also revealed a number of challenges experienced by this group of students when they used Google Docs in online collaboration. Implications and suggestions for future studies are discussed.
The SAGE Encyclopedia of Children and Childhood Studies, 2020
The sexual exploitation of children: it couldn't happen here, could it? This thematic inspection ... more The sexual exploitation of children: it couldn't happen here, could it? This thematic inspection was commissioned to evaluate the effectiveness of local authorities' current response to child sexual exploitation. The report draws on evidence from inspection and case examination in eight local authorities and from the views of children and young people, parents, carers, practitioners and managers. In addition, themes from the aligned inspections of 36 children's homes and the collation of findings from the 33 published inspections of services for children in need of help and protection, children looked after and care leavers and reviews of Local Safeguarding Children Boards contributed to the findings.
The European Journal of Development Research, 2022
Given the increasing importance of green bond as the main funding source for the Sustainable Deve... more Given the increasing importance of green bond as the main funding source for the Sustainable Development Goals, the green bond is an emerging concept in the region of Southeast Asia. In addition, the concurrent Covid-19 pandemic has caused disruption to the development of green bond around the world. This research explores the current development status of the green bond in Southeast Asian countries. A total of thirty-two semi-structured interviews were held with capital market participants in Southeast Asian countries. The results highlight barriers, opportunities, and regulation difficulties, and expected growth for the development of the green bond market. This research is concluded by indicating several propositions that can be tested in the future to generalize the findings from this work. We thus extend the knowledge of green bond in the financial markets of Southeast Asian countries, which also delivers implications for practitioners and policy-makers regarding the development of green bond in Southeast Asian countries. Keywords Green bond • Developing countries • Southeast Asia • Market participant perspectives Résumé Compte tenu de l'importance croissante de l'obligation verte en tant que principal attribut financier des objectifs de développement durable (ODD), l'obligation verte est un concept émergent dans la région de l'Asie du Sud-Est. En outre, la pandémie concomitante de Covid-19 a perturbé le développement des obligations vertes dans
While evaluation research has been well-recognised as a valuable tool to ensure the quality of ed... more While evaluation research has been well-recognised as a valuable tool to ensure the quality of educational programs, program evaluation on English for Specific Purpose (ESP) programs is limited. This research gap is even more conspicuous in Vietnam in spite of the fact that ESP courses have been incorporated into foreign language curricula at Vietnamese higher education institutions for many years. This paper reports on a mixed methods study that set out to address this research gap by exploring the effectiveness of ESP programs at one Vietnamese university. The study was guided by the evaluation framework postulated by Tsou and Chen (2014) with three evaluation categories: course evaluation; learner assessment; and teacher empowerment. Quantitative and qualitative data were collected from student surveys and teacher interviews. The results showed that ESP teachers have invested effort into adapting teaching materials and learning activities more relevant to the target working envir...
Journal of aeronautics, astronautics and aviation, Series A, 2020
Unmanned Aerial Vehicle (UAV) is an appealing topic for aeronautical researchers due to its treme... more Unmanned Aerial Vehicle (UAV) is an appealing topic for aeronautical researchers due to its tremendous application in the world. To make controller design possible for a novel UAV design, dynamics modeling-a process of deriving a set of differential equations governing the motion of the aircraft-is essential. In this paper, we present a conceptual approach to obtain the parameterized dynamics equation based on application of Newton's second law and approximations of aerodynamics effects on the UAV. From there, two identification methods are introduced, one bases on maximum likelihood while the other employs linear regression to estimate the aircraft's dynamic parameters such as aerodynamic and control and stability derivatives through an example involving our new hybrid UAV developed from fixed wing aircraft and a tricopter. Wind tunnel tests for a one-third scaled model are carried out to receive outputs of the model, such as Euler angles and rotation rates, from prescribed...
Mặc du trong luật phap Việt Nam co quan điểm binh đẳng giới từ giữa thế kỷ 20, nhưng giảng dạy v... more Mặc du trong luật phap Việt Nam co quan điểm binh đẳng giới từ giữa thế kỷ 20, nhưng giảng dạy với nội dung lien quan đến binh đẳng nam nữ/binh đẳng giới trong cac trường đại học ở Việt Nam chỉ mới thực sự bắt đầu hơn hai thập kỷ trở lại đây. Ở Việt Nam co nhiều đề tai, cong trinh nghien cứu về giới đa cong bố, nhưng it co bai viết về giảng dạy giới trong cac trường đại học. Bai viết nay nhin lại qua trinh giảng dạy giới va phat triển trong cac trường đại học ở Việt Nam trong khoảng thời gian hai thập kỷ trở lại đây, với nội dung gồm:1) Nội dung giảng dạy về giới va phat triển trong trường đại học ở trinh độ đại học va sau đai học; 2) Hiệu quả giảng dạy giới va phat triển trong cac trường đại học, cao đẳng (Đao tạo nguồn nhân lực lam việc trong lĩnh vực phat triển phụ nữ, binh đẳng giới; Cung cấp chuyen gia về giới cho xa hội; Gop phần phat triển nganh khoa học về giới; Gop phần tuyen truyền, giao dục về binh đẳng giới) 3) Kho khăn va hạn chế trong giảng dạy về giới va phat triển ...
This chapter considers the problem of the link between how to reporting the ESG information, the ... more This chapter considers the problem of the link between how to reporting the ESG information, the management role board and practice role of accountants in organisation to successfully embed ESG information into the overall corporation strategy. We identify the issues with the demand of ESG information from stakeholders and the lack of connecting and integrating the environmental and corporate social sustainability information into organisation report. We explore the development of IR and integrated thinking (InTh) and the opportunities for board in integrating ESG information into practices and eliminating the ESG and reputational risks. Finally, we consider how management accountant via adopting IR and practising InTh can act as the important role in providing and delivering the better ESG information to stakeholders.
Journal of Enterprising Communities: People and Places in the Global Economy, 2021
Purpose This paper aims to explore the motivational factors and contextual facilitators of female... more Purpose This paper aims to explore the motivational factors and contextual facilitators of female entrepreneurs in Vietnam’s coffee industry and also the barriers facing them. Design/methodology/approach This study adopts the grounded theory approach, using semi-structured in-depth interviews with 31 women entrepreneurs in the coffee industry in the rural Central Highlands of Vietnam. Findings This study found that necessity-driven factors play an important role in motivating female entrepreneurs to advance their careers. However, these factors may be transformed into the opportunity-driven motives. Furthermore, the findings suggest that Asia’s collectivism culture and family support significantly affect the success of the women entrepreneurs, although gender inequality is not perceived as a serious constraint in entrepreneurial activities. Research limitations/implications This study has implications for the literature of women entrepreneurs regarding motivations and contextual inf...
Understanding of animal growth is important for the improvement of management and feeding practic... more Understanding of animal growth is important for the improvement of management and feeding practices; however, little is known about the growth curve in Vietnamese indigenous chicken. This study was performed to determine the most appropriate models for describing the growth curve of Vietnamese Mia chicken. The study evaluated the performances of the Logistic, Gompertz, Richards, and Bridges models of body weights in 224 Mia chickens. Models were fitted using minpack.lm package in R software and Akaike's information criterion and Bayesian information criterion were used for model comparison. Based on these criteria, the Gompertz and Bridges were the best models for males and females, respectively. Estimated asymmetric weights (α) were ranged from 2,241.91 ± 14.74 (g) (Logistic) to 2,623.86 ± 30.23 (g) (Gompertz) for males and from 1,537.36 ± 10.97 (g) (Logistic) and 1,958.36 ± 72.92 (g) (Bridges) for females, respectively. The age at the inflection point was estimated from 9.32 to 10.5 weeks and from 8.51 to 9.86 weeks for males and females, respectively. In conclusion, the Gompertz model is the most suitable model for describing the growth curve of Mia chicken. The parameters obtained from growth models could help define feeding programs to meet nutritional needs from hatching to the age of maximum growth, reproduction programs, and marketing strategies.
This is a PDF file of an article that has undergone enhancements after acceptance, such as the ad... more This is a PDF file of an article that has undergone enhancements after acceptance, such as the addition of a cover page and metadata, and formatting for readability, but it is not yet the definitive version of record. This version will undergo additional copyediting, typesetting and review before it is published in its final form, but we are providing this version to give early visibility of the article. Please note that, during the production process, errors may be discovered which could affect the content, and all legal disclaimers that apply to the journal pertain.
The Journal of Asian Finance, Economics and Business, 2020
This study explores whether the implementation of sustainability disclosure can trigger or stimul... more This study explores whether the implementation of sustainability disclosure can trigger or stimulate the change in the roles of management accountants in adopting organizations in Vietnam as business partners. To do so, it explores the roles of management accountants in integrated reporting (IR) adopting organizations and sustainability reporting (SR) adopting organizations based on the use of the pragmatic constructivism (PC) theoretical framework. In addition, qualitative semi-structured interviews were used to provide an in-depth investigation of management accountants' work in both IR and SR adopting organizations. The empirical findings suggest that the adoption of the IR framework has triggered changes in management accountant roles toward the new business partner roles to support the decision-making process within their organizations. On the other hand, management accountants from SR adopting organizations still work as traditional "bean-counter" roles. Our paper concludes by indicating several propositions based on our empirical findings that can be tested by future researchers from the domain by collecting relevant data. Our study can be seen as a response to the recent call for a more in-depth examination of the practice of sustainability disclosure from the practitioners' perspectives in adopting organizations.
Purpose This paper aims to explore how research and development (R&D) scientists and engineers ca... more Purpose This paper aims to explore how research and development (R&D) scientists and engineers can contribute to sustainability initiatives in their organisations. Design/methodology/approach This paper uses a critical case study methodology, focussed on a large Vietnamese company in which business leaders sought to engage R&D scientists and engineers in sustainability initiatives focussed on eco-innovation and eco-efficiency. Bourdieu’s theoretical lens of habitus, capitals and field facilitates a relational analysis of the findings. Findings While R&D scientists and engineers adapted well to early changes aligned with eco-innovation, they struggled to engage with sustainability initiatives in the case firm. This study explains adaptions and constraints as scientists and engineers’ professional habitus and capitals, and their broader organisational field. Practical implications This paper provides insight into how organisations might integrate professional acculturation and appropr...
Purpose The purpose of this paper is to explore the role of external audit quality in reducing fi... more Purpose The purpose of this paper is to explore the role of external audit quality in reducing firm misreporting practices. Design/methodology/approach Data are gathered from a number of sources including the Osiris database and firms’ annual reports to construct a comprehensive data set containing financial and non-financial information of over 3,100 publicly listed firms in China during the period 2009–2017. A number of rigorous empirical specifications are utilized with the use of probit, logit and conditional logit regressions, as well as panel pooled OLS and fixed-effect estimators. The IV-2SLS, 2-step system GMM and difference-in-differences techniques are also employed to deal with the potential endogeneity bias to ensure the robustness of the empirical results. Findings The empirical results reveal that larger firms and firms having more tangible assets and greater retained earnings are more likely to employ a better-quality external auditor. Subsequently, higher audit quali...
Purpose This study aims to examine corporate social responsibility (CSR) with the opportunity- an... more Purpose This study aims to examine corporate social responsibility (CSR) with the opportunity- and innovation-based view of multinational subsidiaries (MNSs) in Vietnam. While CSR has traditionally been investigated in the developed market, this paper demonstrates how MNSs can take advantage of their CSR practises and create business opportunities and innovation activities for themselves and local society in Vietnam. Design/methodology/approach This is an exploratory qualitative research-based on four MNSs that have practised CSR in Vietnam. Data were collected from 18 individual interviews with managers and business leaders in four case firms. Findings This study finds that CSR activities in the studied firms potentially drive new business opportunities and innovation in the form of product, process, idea and management practises. In addition, both opportunities and innovation also benefit MNSs and the local community in Vietnam. Research limitations/implications The paper makes cl...
Rice distillers' by-product (RDP) is a liquid waste from rice fermentation process in the alcohol... more Rice distillers' by-product (RDP) is a liquid waste from rice fermentation process in the alcohol industry in SouthEast Asia. In Vietnam, about 5,60,000 ton RDP per year are obtained from manufacturers of alcohol production by traditional method (Phu, Dang, Oanh, & Son, 2016). This RDP is a cheap ingredient to feed livestock, especially pigs (Manh et al., 2009; Oanh, Dang, Ton, & Hornick, 2016) but, unfortunately, its use and feeding value are still poorly documented. Recently, RDP was reported to be characterized by high levels of protein (23%-28% of the DM), high gross energy values (20-21 MJ/ kg DM), neutral detergent fiber (NDF) contents ranging from 15% to 30% of the DM and high levels of organic acids, especially high lactic acid content (2.3% in wet matter) and a low pH value of about 3.2 (Manh et al., 2009; Oanh et al., 2016). Previous results reported that diets containing RDP did not alter average daily gain or feed
The outbreak of COVID-19 pandemic since the last days of 2019 has led to school closure worldwide... more The outbreak of COVID-19 pandemic since the last days of 2019 has led to school closure worldwide and forced institutions at all levels to move to online or distance learning. This study was conducted to explore university students’ readiness to such a sudden situational shift to online learning. We surveyed 1304 online-learning students in a higher education institution in Vietnam. Through exploratory factor analyses, we identified three dimensions of online learning readiness (OLR): online learning motivation, online learning self-efficacy beliefs, and online self-directed learning. We then conducted multiple regression analyses to investigate the predictive power of different students’ individual characteristics and perceptions on OLR, and the impacts of the three OLR dimensions on students’ intention to use online learning (IU). Our results suggested that students’ perceived facilitating conditions and their online learning experience were the significant predictors of OLR. Furthermore, online learning motivation was the construct that exerted the strongest influence on IU, compared to other OLR constructs. The study highlights the need for improving facilitating conditions to support students’ OLR. It also suggests enhancing the usefulness and enjoyment that students perceive from online learning to improve their willingness to use this learning channel.
The purpose of this study was to investigate the possible effects of conducting regular collabora... more The purpose of this study was to investigate the possible effects of conducting regular collaborative activities via Google Docs on English academic writing skills. Utilising a mixed methods design, this study was conducted with 24 Vietnamese high school students who participated in a fully online English as a foreign language (EFL) course in academic writing. The pre- and post-test results indicated that the students’ overall academic writing skills were significantly improved over the course. Regarding individual aspects of academic writing, there were significant improvements in the areas of task response and lexical resources, while the areas of cohesion and coherence and grammatical range and accuracy did not witness significant improvements. Further analysis of semi-structured interviews with these students revealed that they valued the usefulness of Google Docs-based collaboration in enhancing their English academic writing skills, however they held mixed opinions about the enjoyment of collaborating on the platform. This study also revealed a number of challenges experienced by this group of students when they used Google Docs in online collaboration. Implications and suggestions for future studies are discussed.
The SAGE Encyclopedia of Children and Childhood Studies, 2020
The sexual exploitation of children: it couldn't happen here, could it? This thematic inspection ... more The sexual exploitation of children: it couldn't happen here, could it? This thematic inspection was commissioned to evaluate the effectiveness of local authorities' current response to child sexual exploitation. The report draws on evidence from inspection and case examination in eight local authorities and from the views of children and young people, parents, carers, practitioners and managers. In addition, themes from the aligned inspections of 36 children's homes and the collation of findings from the 33 published inspections of services for children in need of help and protection, children looked after and care leavers and reviews of Local Safeguarding Children Boards contributed to the findings.
The European Journal of Development Research, 2022
Given the increasing importance of green bond as the main funding source for the Sustainable Deve... more Given the increasing importance of green bond as the main funding source for the Sustainable Development Goals, the green bond is an emerging concept in the region of Southeast Asia. In addition, the concurrent Covid-19 pandemic has caused disruption to the development of green bond around the world. This research explores the current development status of the green bond in Southeast Asian countries. A total of thirty-two semi-structured interviews were held with capital market participants in Southeast Asian countries. The results highlight barriers, opportunities, and regulation difficulties, and expected growth for the development of the green bond market. This research is concluded by indicating several propositions that can be tested in the future to generalize the findings from this work. We thus extend the knowledge of green bond in the financial markets of Southeast Asian countries, which also delivers implications for practitioners and policy-makers regarding the development of green bond in Southeast Asian countries. Keywords Green bond • Developing countries • Southeast Asia • Market participant perspectives Résumé Compte tenu de l'importance croissante de l'obligation verte en tant que principal attribut financier des objectifs de développement durable (ODD), l'obligation verte est un concept émergent dans la région de l'Asie du Sud-Est. En outre, la pandémie concomitante de Covid-19 a perturbé le développement des obligations vertes dans
While evaluation research has been well-recognised as a valuable tool to ensure the quality of ed... more While evaluation research has been well-recognised as a valuable tool to ensure the quality of educational programs, program evaluation on English for Specific Purpose (ESP) programs is limited. This research gap is even more conspicuous in Vietnam in spite of the fact that ESP courses have been incorporated into foreign language curricula at Vietnamese higher education institutions for many years. This paper reports on a mixed methods study that set out to address this research gap by exploring the effectiveness of ESP programs at one Vietnamese university. The study was guided by the evaluation framework postulated by Tsou and Chen (2014) with three evaluation categories: course evaluation; learner assessment; and teacher empowerment. Quantitative and qualitative data were collected from student surveys and teacher interviews. The results showed that ESP teachers have invested effort into adapting teaching materials and learning activities more relevant to the target working envir...
Journal of aeronautics, astronautics and aviation, Series A, 2020
Unmanned Aerial Vehicle (UAV) is an appealing topic for aeronautical researchers due to its treme... more Unmanned Aerial Vehicle (UAV) is an appealing topic for aeronautical researchers due to its tremendous application in the world. To make controller design possible for a novel UAV design, dynamics modeling-a process of deriving a set of differential equations governing the motion of the aircraft-is essential. In this paper, we present a conceptual approach to obtain the parameterized dynamics equation based on application of Newton's second law and approximations of aerodynamics effects on the UAV. From there, two identification methods are introduced, one bases on maximum likelihood while the other employs linear regression to estimate the aircraft's dynamic parameters such as aerodynamic and control and stability derivatives through an example involving our new hybrid UAV developed from fixed wing aircraft and a tricopter. Wind tunnel tests for a one-third scaled model are carried out to receive outputs of the model, such as Euler angles and rotation rates, from prescribed...
Mặc du trong luật phap Việt Nam co quan điểm binh đẳng giới từ giữa thế kỷ 20, nhưng giảng dạy v... more Mặc du trong luật phap Việt Nam co quan điểm binh đẳng giới từ giữa thế kỷ 20, nhưng giảng dạy với nội dung lien quan đến binh đẳng nam nữ/binh đẳng giới trong cac trường đại học ở Việt Nam chỉ mới thực sự bắt đầu hơn hai thập kỷ trở lại đây. Ở Việt Nam co nhiều đề tai, cong trinh nghien cứu về giới đa cong bố, nhưng it co bai viết về giảng dạy giới trong cac trường đại học. Bai viết nay nhin lại qua trinh giảng dạy giới va phat triển trong cac trường đại học ở Việt Nam trong khoảng thời gian hai thập kỷ trở lại đây, với nội dung gồm:1) Nội dung giảng dạy về giới va phat triển trong trường đại học ở trinh độ đại học va sau đai học; 2) Hiệu quả giảng dạy giới va phat triển trong cac trường đại học, cao đẳng (Đao tạo nguồn nhân lực lam việc trong lĩnh vực phat triển phụ nữ, binh đẳng giới; Cung cấp chuyen gia về giới cho xa hội; Gop phần phat triển nganh khoa học về giới; Gop phần tuyen truyền, giao dục về binh đẳng giới) 3) Kho khăn va hạn chế trong giảng dạy về giới va phat triển ...
This chapter considers the problem of the link between how to reporting the ESG information, the ... more This chapter considers the problem of the link between how to reporting the ESG information, the management role board and practice role of accountants in organisation to successfully embed ESG information into the overall corporation strategy. We identify the issues with the demand of ESG information from stakeholders and the lack of connecting and integrating the environmental and corporate social sustainability information into organisation report. We explore the development of IR and integrated thinking (InTh) and the opportunities for board in integrating ESG information into practices and eliminating the ESG and reputational risks. Finally, we consider how management accountant via adopting IR and practising InTh can act as the important role in providing and delivering the better ESG information to stakeholders.
Journal of Enterprising Communities: People and Places in the Global Economy, 2021
Purpose This paper aims to explore the motivational factors and contextual facilitators of female... more Purpose This paper aims to explore the motivational factors and contextual facilitators of female entrepreneurs in Vietnam’s coffee industry and also the barriers facing them. Design/methodology/approach This study adopts the grounded theory approach, using semi-structured in-depth interviews with 31 women entrepreneurs in the coffee industry in the rural Central Highlands of Vietnam. Findings This study found that necessity-driven factors play an important role in motivating female entrepreneurs to advance their careers. However, these factors may be transformed into the opportunity-driven motives. Furthermore, the findings suggest that Asia’s collectivism culture and family support significantly affect the success of the women entrepreneurs, although gender inequality is not perceived as a serious constraint in entrepreneurial activities. Research limitations/implications This study has implications for the literature of women entrepreneurs regarding motivations and contextual inf...
Understanding of animal growth is important for the improvement of management and feeding practic... more Understanding of animal growth is important for the improvement of management and feeding practices; however, little is known about the growth curve in Vietnamese indigenous chicken. This study was performed to determine the most appropriate models for describing the growth curve of Vietnamese Mia chicken. The study evaluated the performances of the Logistic, Gompertz, Richards, and Bridges models of body weights in 224 Mia chickens. Models were fitted using minpack.lm package in R software and Akaike's information criterion and Bayesian information criterion were used for model comparison. Based on these criteria, the Gompertz and Bridges were the best models for males and females, respectively. Estimated asymmetric weights (α) were ranged from 2,241.91 ± 14.74 (g) (Logistic) to 2,623.86 ± 30.23 (g) (Gompertz) for males and from 1,537.36 ± 10.97 (g) (Logistic) and 1,958.36 ± 72.92 (g) (Bridges) for females, respectively. The age at the inflection point was estimated from 9.32 to 10.5 weeks and from 8.51 to 9.86 weeks for males and females, respectively. In conclusion, the Gompertz model is the most suitable model for describing the growth curve of Mia chicken. The parameters obtained from growth models could help define feeding programs to meet nutritional needs from hatching to the age of maximum growth, reproduction programs, and marketing strategies.
This is a PDF file of an article that has undergone enhancements after acceptance, such as the ad... more This is a PDF file of an article that has undergone enhancements after acceptance, such as the addition of a cover page and metadata, and formatting for readability, but it is not yet the definitive version of record. This version will undergo additional copyediting, typesetting and review before it is published in its final form, but we are providing this version to give early visibility of the article. Please note that, during the production process, errors may be discovered which could affect the content, and all legal disclaimers that apply to the journal pertain.
The Journal of Asian Finance, Economics and Business, 2020
This study explores whether the implementation of sustainability disclosure can trigger or stimul... more This study explores whether the implementation of sustainability disclosure can trigger or stimulate the change in the roles of management accountants in adopting organizations in Vietnam as business partners. To do so, it explores the roles of management accountants in integrated reporting (IR) adopting organizations and sustainability reporting (SR) adopting organizations based on the use of the pragmatic constructivism (PC) theoretical framework. In addition, qualitative semi-structured interviews were used to provide an in-depth investigation of management accountants' work in both IR and SR adopting organizations. The empirical findings suggest that the adoption of the IR framework has triggered changes in management accountant roles toward the new business partner roles to support the decision-making process within their organizations. On the other hand, management accountants from SR adopting organizations still work as traditional "bean-counter" roles. Our paper concludes by indicating several propositions based on our empirical findings that can be tested by future researchers from the domain by collecting relevant data. Our study can be seen as a response to the recent call for a more in-depth examination of the practice of sustainability disclosure from the practitioners' perspectives in adopting organizations.
Purpose This paper aims to explore how research and development (R&D) scientists and engineers ca... more Purpose This paper aims to explore how research and development (R&D) scientists and engineers can contribute to sustainability initiatives in their organisations. Design/methodology/approach This paper uses a critical case study methodology, focussed on a large Vietnamese company in which business leaders sought to engage R&D scientists and engineers in sustainability initiatives focussed on eco-innovation and eco-efficiency. Bourdieu’s theoretical lens of habitus, capitals and field facilitates a relational analysis of the findings. Findings While R&D scientists and engineers adapted well to early changes aligned with eco-innovation, they struggled to engage with sustainability initiatives in the case firm. This study explains adaptions and constraints as scientists and engineers’ professional habitus and capitals, and their broader organisational field. Practical implications This paper provides insight into how organisations might integrate professional acculturation and appropr...
Purpose The purpose of this paper is to explore the role of external audit quality in reducing fi... more Purpose The purpose of this paper is to explore the role of external audit quality in reducing firm misreporting practices. Design/methodology/approach Data are gathered from a number of sources including the Osiris database and firms’ annual reports to construct a comprehensive data set containing financial and non-financial information of over 3,100 publicly listed firms in China during the period 2009–2017. A number of rigorous empirical specifications are utilized with the use of probit, logit and conditional logit regressions, as well as panel pooled OLS and fixed-effect estimators. The IV-2SLS, 2-step system GMM and difference-in-differences techniques are also employed to deal with the potential endogeneity bias to ensure the robustness of the empirical results. Findings The empirical results reveal that larger firms and firms having more tangible assets and greater retained earnings are more likely to employ a better-quality external auditor. Subsequently, higher audit quali...
Purpose This study aims to examine corporate social responsibility (CSR) with the opportunity- an... more Purpose This study aims to examine corporate social responsibility (CSR) with the opportunity- and innovation-based view of multinational subsidiaries (MNSs) in Vietnam. While CSR has traditionally been investigated in the developed market, this paper demonstrates how MNSs can take advantage of their CSR practises and create business opportunities and innovation activities for themselves and local society in Vietnam. Design/methodology/approach This is an exploratory qualitative research-based on four MNSs that have practised CSR in Vietnam. Data were collected from 18 individual interviews with managers and business leaders in four case firms. Findings This study finds that CSR activities in the studied firms potentially drive new business opportunities and innovation in the form of product, process, idea and management practises. In addition, both opportunities and innovation also benefit MNSs and the local community in Vietnam. Research limitations/implications The paper makes cl...
Rice distillers' by-product (RDP) is a liquid waste from rice fermentation process in the alcohol... more Rice distillers' by-product (RDP) is a liquid waste from rice fermentation process in the alcohol industry in SouthEast Asia. In Vietnam, about 5,60,000 ton RDP per year are obtained from manufacturers of alcohol production by traditional method (Phu, Dang, Oanh, & Son, 2016). This RDP is a cheap ingredient to feed livestock, especially pigs (Manh et al., 2009; Oanh, Dang, Ton, & Hornick, 2016) but, unfortunately, its use and feeding value are still poorly documented. Recently, RDP was reported to be characterized by high levels of protein (23%-28% of the DM), high gross energy values (20-21 MJ/ kg DM), neutral detergent fiber (NDF) contents ranging from 15% to 30% of the DM and high levels of organic acids, especially high lactic acid content (2.3% in wet matter) and a low pH value of about 3.2 (Manh et al., 2009; Oanh et al., 2016). Previous results reported that diets containing RDP did not alter average daily gain or feed
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