Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
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description: Journal of Ho Chi Minh City Open University
publisher: Trường Đại học Mở Thành phố Hồ Chí Minh
language: en
publication name: Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
issn: 2734-9578
items: Macroeconomic factors affecting e-government development: Short- and long-run evidence from Vietnam
items: Personal and social norms influence the pro-environmental behaviors: A study of Vietnamese youth
items: The customer churn prediction system for banking services on machine learning platform
items: Climate change risk and the operational efficiency of Vietnamese agricultural companies: The role of cash reserves ratio
items: ESG (Environment, Social, Governance) performance and corporate tax avoidance: Evidence from European firms
items: Determinants of Artificial Intelligence adoption: The role of perceived security and a proposed model in the context of Vietnam
items: The impact of blended learning on university students’ mental health in Ho Chi Minh City
items: Enhancing medical tourism experiences in Ho Chi Minh City: A qualitative exploration of tourist perspectives
items: The impact of organizational culture on gen Z employee engagement in Ho Chi Minh City
items: Psychological mechanisms driving thriving at work: Evidence from Vietnam’s logistics industry
items: The impact of supplier integration and customer integration on firm performance of garment-exporting firms in Vietnam’s Southern key economic region, Vietnam
items: Green human resource management and green competitive advantage: The dual mediating roles of green work engagement and voluntary green behavior
items: Personal branding: Career opportunities for business students
items: Research on factors affecting audit report lag using meta-analytics approach
items: Factors affecting the behavioral intention to use the metro: A study in Ho Chi Minh City
items: The impact of FDI, trade and interest rates on fixed asset investment in Vietnam
items: Assessing level of readiness for agility using fuzzy logic approach: A case of textile and garment company X
items: Factors influencing early retirement intentions: The moderating role of financial literacy - Evidence from Vietnam
items: Power concentration and corporate transparency: Evidence from Vietnam’s pharmaceutical sector
items: Impact of industrial revolution 4.0 on Vietnam’s financial market in the period 2018 - 2024
items: Systematic literature review on environmental management accounting
items: The impact of functional value, relational value, and emotional value in promoting green purchase behavior: The mediating role of green intrinsic motivation
items: The moderating role of tourist happiness on medical tourism experiences: A study in Ho Chi Minh City (HCMC)
items: The role of employer branding in enhancing employee performance in the banking sector
items: The influence of perception of positive tourism impacts on the intention of local communities to participate in marine tourism in Binh Thuan Province: The role of attitudes
items: Behavioral intention to use reusable bottles among students: An approach based on the Extended Parallel Process Model (EPPM)
items: The role of memorable travel experiences on destination loyalty in Ho Chi Minh City through tourist satisfaction
items: Enhancing digitalization and servitization in Vietnamese small, independent retailers
items: Innovation in SMEs: A literature review based on VOSviewer
items: The mediating role of environmental management accounting in the relationship between strategy and environmental performance

Macroeconomic factors affecting e-government development: Short- and long-run evidence from Vietnam
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description: The purpose of this study is to investigate the relationship between the E-Government Development Index (EGDI) and key macroeconomic factors, namely labor productivity, exports, and inflation, in the context of Vietnam from 2000 to 2024. The EGDI data, originally published biennially by the United Nations, were interpolated to construct an annual time series, while independent variables were retrieved from the World Bank. Methodologically, the study employs the ARDL framework to capture both short-run dynamics and long-run equilibrium relationships, complemented by the Bounds test and post-estimation diagnostics to ensure robustness. The findings reveal that in the long run, labor productivity, exports, and inflation exert negative effects on EGDI, suggesting a weak alignment between economic growth and e-government reforms. In the short run, fluctuations in exports and productivity also show adverse impacts, while the error correction term indicates slow adjustment toward equilibrium. These results imply that enhancing EGDI requires more targeted policies: increasing public spending on information technology, developing national data platforms and digital customs systems to integrate trade liberalization with administrative modernization, and maintaining macroeconomic stability to safeguard fiscal capacity for digital investment.
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creator: Duy Hiệp Phan
rights: Copyright (c)
date: 2026-01-11
publication date: 2026-01-11
starting page: 107
ending page: 120

Personal and social norms influence the pro-environmental behaviors: A study of Vietnamese youth
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description: ABSTRACT This study investigates the influence of personal norms (i.e., internalized moral obligations) and social norms (including injunctive norms - perceived social approval and descriptive norms - perceived peer behavior) on Pro-Environmental Behaviors (PEBs) among Vietnamese youth. Using survey data from 468 young people in Ho Chi Minh City, which were analyzed via Structural Equation Modeling (SEM), findings demonstrate that personal and descriptive norms positively and directly predict PEBs. Although injunctive norms do not directly affect pro-environmental behaviors, they considerably shape personal norms. A key contribution of this study is identifying personal norms as crucial mediators in the relationship between both injunctive and descriptive norms and PEBs. These findings underscore the significant influence of internalized moral responsibility (personal norms) and the observation of peer behavior (descriptive norms) on youth’s environmental actions. This highlights a novel mechanism: social influences are more effective when internalized into moral obligations. Consequently, sustainability interventions should focus on strengthening personal norms (individual accountability) and utilizing descriptive norms (behavior prevalence).
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creator: Tòng Tuyền Tiết
creator: Nam Quốc Trần
creator: Thị Kim Anh Dương
creator: Ngọc Văn Cao
rights: Copyright (c)
date: 2026-01-11
publication date: 2026-01-11
starting page: 90
ending page: 106

The customer churn prediction system for banking services on machine learning platform
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description: The increasing integration of artificial intelligence and the Internet has revolutionized data analysis and processing, particularly in customer behavior prediction. However, in the banking sector, machine learning techniques have not been widely adopted for churn analysis, with existing approaches often relying on outdated, static demographic information. This study proposes a machine learning-based model for predicting customer churn using historical transactional data from DEBIT accounts. The dataset was collected through formal agreements with three commercial banks in southern Vietnam, utilizing the CASA transaction information system. Data collection and usage complied with strict confidentiality protocols, ensuring legal validity and data reliability. After a comprehensive data preprocessing pipeline, several machine learning algorithms were evaluated, with Random Forest achieving the highest performance with 96% accuracy. The proposed model has been integrated into the banks’ Customer Relationship Management (CRM) systems to assist in early identification of potential churners and to inform retention strategies. The findings contribute theoretically by demonstrating the importance of dynamic behavioral indicators over static demographics, and practically by offering a scalable solution to improve customer retention in the banking sector.
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creator: Quốc Hùng Nguyễn
creator: Thành Trung Lê
creator: Thị Xuân Đào Nguyễn
creator: Quang Trường Nguyễn
rights: Copyright (c)
date: 2025-09-06
publication date: 2025-09-06
starting page: 73
ending page: 89

Climate change risk and the operational efficiency of Vietnamese agricultural companies: The role of cash reserves ratio
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description: This paper evaluates the impact of climate change risk on the operational efficiency of Vietnamese agricultural enterprises, also examining the moderating role of the cash reserves ratio in this relationship. The dataset comprises 42 listed agricultural firms on the HOSE, HNX, and UPCOM exchanges. Estimation methods, including Pooled OLS, Fixed Effects, Random Effects, and FGLS, are employed to ensure the robustness of empirical results. ROA and ROE serve as proxies for firm operational efficiency, while climate change risk is measured by the Climate Policy Uncertainty (CPU) index. The findings indicate that climate change risk has a negative effect on firm efficiency, but firms with higher cash reserves can mitigate this adverse effect. This work contributes to a clearer understanding of the role of climate risk management in enhancing adaptability and improving the operational efficiency of Vietnamese agricultural enterprises in the context of increasing global climate change risks.
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creator: Thị Hương Giang Vương
creator: Thị Giao Linh Huỳnh
rights: Copyright (c)
date: 2025-10-07
publication date: 2025-10-07
starting page: 58
ending page: 72

ESG (Environment, Social, Governance) performance and corporate tax avoidance: Evidence from European firms
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description: This study examines the relationship between ESG (Environment, Social, Governance) performance and corporate tax avoidance in Europe during the 2015 - 2023 period, finding that high performance enhances tax avoidance to maximize profits. The finding also shows that this effect is more pronounced in large-scale firms and those with low Return on Assets (ROA), suggesting different strategic motives and financial distress across European firms. These findings alert policymakers and investors to the unintended consequences of ESG regulations and highlight the need to integrate tax oversight into sustainability frameworks and ESG practices.
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creator: Thị Ngọc Dung Phạm
creator: Ngân Hà Đoàn
creator: Diễm Hải Nhi Phùng
creator: Xuân Hoàng Trần
rights: Copyright (c)
date: 2026-01-11
publication date: 2026-01-11
starting page: 37
ending page: 57

Determinants of Artificial Intelligence adoption: The role of perceived security and a proposed model in the context of Vietnam
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description: In recent years, the adoption of Artificial Intelligence (AI) in business and production activities has become increasingly common, including in Vietnam. Its widespread implementation has delivered positive outcomes, particularly for tasks requiring limited creativity, involving repetition, or being time-consuming. Alongside the opportunities, enterprises and organizations also encounter substantial challenges in AI implementation, notably concerns regarding safety and security in actual use. Recognizing this situation, this study applies a qualitative approach, building on foundational theories and prior empirical research, to extend the Unified Theory of Acceptance and Use of Technology (UTAUT) developed by Venkatesh et al. (2003) for the current setting of Vietnamese enterprises and organizations. The proposed model introduces 06 factors influencing intention and usage behavior: (1) performance expectancy, (2) effort expectancy, (3) social influence, (4) facilitating conditions, (5) hedonic motivation, and (6) perceived security.
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creator: Đắc Đăng Khoa Hồ
creator: Phi Hổ Đinh
creator: Thị Ngọc Lan Trần
rights: Copyright (c)
date: 2026-01-11
publication date: 2026-01-11
starting page: 21
ending page: 36

The impact of blended learning on university students’ mental health in Ho Chi Minh City
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description: This study explores the effect of blended learning on university students’ mental health to contribute valuable insights to the education field. This paper applies quantitative methods based on data collected from 478 Ho Chi Minh City students; this study clarifies the link between blended learning and students’ mental health. The results not only provide practical evidence but also offer actionable recommendations for educational policy development, from enhancing students’ autonomy and social connectedness to developing psychological support programs in blended learning environments. These findings may contribute to shaping higher education development strategies in the context of digital transformation, ensuring a balance between educational innovation and the preservation of students’ mental well-being
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creator: Ngọc Minh Hương Đoàn
creator: Viết Bằng Nguyễn
rights: Copyright (c)
date: 2025-09-06
publication date: 2025-09-06
starting page: 3
ending page: 20

Enhancing medical tourism experiences in Ho Chi Minh City: A qualitative exploration of tourist perspectives
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description: This qualitative study examines the medical tourism experiences of both domestic and international visitors in Ho Chi Minh City, focusing on key factors that influence tourist satisfaction, intention to return, and positive word-of-mouth. Through 30 in-depth interviews and 12 observation sessions, the research applies the Stimulus-Organism-Response (SOR) model to analyze tourist perceptions regarding three core dimensions: cultural immersion, service quality, and environmental aesthetics. Findings reveal that authentic cultural engagement, local hospitality, and natural beauty play a crucial role in enhancing the overall tourist experience. However, issues such as inconsistent service standards, language barriers, and environmental degradation in overcrowded destinations negatively affect tourist satisfaction. The study provides practical recommendations to enhance service quality, cultural authenticity, and promote sustainable tourism, thereby contributing to improved visitor retention and strengthening Vietnam’s position in the global medical tourism market.
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creator: Hải Phước Tô
rights: Copyright (c)
date: 2025-09-06
publication date: 2025-09-06
starting page: 99
ending page: 110

The impact of organizational culture on gen Z employee engagement in Ho Chi Minh City
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description: The rapid growth of the Gen Z workforce in Vietnam, particularly in major urban areas, poses challenges for enterprises not only in attracting but also in retaining and engaging this young generation. Recent surveys indicate that the engagement level of Gen Z employees remains limited, making the development of an organizational culture aligned with their values an urgent priority. Organizational culture - understood as a system of shared values, norms, and beliefs - is considered a fundamental factor with a strong influence on employee engagement. Drawing on Denison’s (2000) theoretical framework of organizational culture and Saks’ (2006) model of employee engagement, this study examines the impact of each cultural component on the engagement of Gen Z employees. A quantitative approach was employed, with survey data collected from 315 Gen Z employees across various industries and analyzed using structural equation modeling. The findings reveal that four cultural components-core values, internal communication, learning and innovation orientation, and a supportive and respectful environment - all positively influence engagement, with the supportive and respectful environment exerting the most substantial effect. Based on these results, the study proposes managerial implications to help enterprises shape and develop an organizational culture that better aligns with the expectations of Gen Z employees.
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creator: Dũng Trí Thái
rights: Copyright (c)
date: 2025-10-07
publication date: 2025-10-07
starting page: 88
ending page: 98

Psychological mechanisms driving thriving at work: Evidence from Vietnam’s logistics industry
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description: The study examines the impact of Servant Leadership (SL) on Thriving at Work (TAW) within the context of logistics enterprises in Vietnam, while clarifying the mediating roles of Organizational Identification (OI) and Employee Resilience (ER). Grounded in social exchange theory, social identity theory, and conservation of resources theory, the study develops ten hypotheses that address the relationships among these variables. Data were collected from 333 logistics employees and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that SL exerts a positive influence on TAW both directly and indirectly through OI and ER. These two mediating variables serve as psychological bridges, explaining how SL nurtures positive states and adaptive capacity among employees in the highly demanding logistics environment. This research constructs an integrated model and provides empirical evidence within the logistics sector. The findings suggest that managers in Vietnamese logistics enterprises should cultivate SL behaviors, foster OI, and enhance ER to promote TAW.
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creator: Hà Thị Thu Bùi
rights: Copyright (c)
date: 2025-10-07
publication date: 2025-10-07
starting page: 72
ending page: 87

The impact of supplier integration and customer integration on firm performance of garment-exporting firms in Vietnam’s Southern key economic region, Vietnam
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description: This study examines the impact of supplier integration and customer integration on the performance of garment-exporting firms in Vietnam’s southern key economic region. The research is grounded in the Relational View and the theory of Transaction Cost Economics. Data were collected from 253 garment-exporting firms located in the area and analyzed by the Partial Least Squares Structural Equation Modeling technique (PLS-SEM). The findings reveal that both supplier integration and customer integration have a positive impact on operational and business performance, with operational performance having a positive influence on business performance. Additionally, operational performance acts as a mediating factor between supplier integration and business performance, as well as between customer integration and business performance. These insights underscore the importance of external integration across the supply chain, emphasizing the need for firms to cultivate strong relationships with both suppliers and customers actively. The research then proposes several managerial implications for strengthening supplier and customer integration to boost overall firm performance.
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creator: Loan Thị Cẩm Nguyễn
creator: Hiệp Xuân Nguyễn
creator: Sinh Hoàng Nguyễn
rights: Copyright (c)
date: 2025-11-30
publication date: 2025-11-30
starting page: 56
ending page: 71

Green human resource management and green competitive advantage: The dual mediating roles of green work engagement and voluntary green behavior
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description: Grounded on the theoretical foundations of the Resource-Based View (RBV) and the Ability-Motivation-Opportunity (AMO) framework, this study aims to explore the impact of Green Human Resource Management (GHRM) on firms’ Green Competitive Advantage (GCA) through the dual mediating roles of Green Work Engagement (GWE) and Voluntary Green Behavior (VGB). Data was collected from 302 employees working in enterprises located in Ho Chi Minh City, and the PLS-SEM model was applied to test the research model and hypotheses. The results support all proposed hypotheses, confirming that GHRM positively influences GCA. Additionally, the dual mediating effects of GWE and VGB were found to be significant in the relationship between GHRM and GCA. This study extends the theoretical foundation and provides empirical evidence for managers and policymakers to implement GHRM practices, thereby contributing to sustainable transformation effectively
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creator: Thảo Thu Hoàng
creator: Bình Phước Lê
creator: Thảo Thanh Vũ
creator: Ngọc Thị Yến Võ
creator: Tính Văn Đoàn
rights: Copyright (c)
date: 2025-10-07
publication date: 2025-10-07
starting page: 40
ending page: 55

Personal branding: Career opportunities for business students
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description: Globalization and the 4.0 industrial revolution have created significant changes and higher demands in the field of job seeking, especially for young human resources professionals who are new graduates. This study focuses on exploring the mediating role of first impressions of these subjects in building personal brands to improve employability. The study was conducted at 06 universities in Ho Chi Minh City with a survey sample of 608 students from the second to fourth year of Business, with 03 public schools and 03 non - public schools. Data analyzed using Smart PLS 4.0.9.2 demonstrated that first impressions, including clothing impression and presentation competence, play a mediating role in the positive relationship between personal branding and sense of employability. The study is meaningful in orienting educational institutions to focus on equipping personal knowledge and skills to build a comprehensive strategy for students, after graduation, to have high employability, maximize capacity, and career opportunities in accordance with the major they have studied.
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creator: Thảo Thị Phương Hoàng
creator: Ý Thị Như Võ
rights: Copyright (c)
date: 2025-10-07
publication date: 2025-10-07
starting page: 19
ending page: 39

Research on factors affecting audit report lag using meta-analytics approach
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description: The paper examines the factors that affect Audit Reporting Lag (ARL), defined as the period between the end of the fiscal year and the date of publication of the audit report. Using a meta-analysis method, with a research sample of 40 articles, the impact scale is 310 for the period from 2020 to 2024. We group the meta-analyzed studies into three groups: (a) audit and audit-related determinants, (b) corporate governance-related factors, and (c) company-specific factors. The research results found that the audit season of the audit factor group increases ARL. Among corporate governance determinants, the presence of a financial expert member in the audit committee and the level of ownership concentration reduce ARL. Finally, among company-specific factors, it shows that company complexity increases ARL, while profitability reduces this lag. These results will be helpful to researchers when selecting control variables for future ARL studies and provide insights into the key factors contributing to audit reporting delays.
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creator: Hà Thúy Phạm
creator: Hùng Ngọc Đặng
creator: Hà Thị Việt Hoàng
creator: Diệp Thị Hồng Phạm
rights: Copyright (c)
date: 2025-09-04
publication date: 2025-09-04
starting page: 3
ending page: 18

Factors affecting the behavioral intention to use the metro: A study in Ho Chi Minh City
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description: This study aims to explore the factors influencing individuals' intention to use the metro system in Ho Chi Minh City, in the context of the city's gradual implementation of this new form of public transportation. The research is based on the Theory of Planned Behavior (TPB). Data were collected from 286 residents living and working in Ho Chi Minh City using purposive sampling and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that attitude, subjective norms, and perceived behavioral control have significant positive effects on behavioral intention, while personal norms do not show a significant impact. Environmental concern indirectly influences behavioral intention through the core components of the TPB. These findings suggest that communication strategies aimed at enhancing environmental awareness and shaping positive social norms are crucial to encouraging the public to adopt metro usage.
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creator: Trâm Thị Kim Phan
creator: Khôi Văn Mã
creator: Tú Huỳnh Cẩm Nguyễn
creator: My Phan Hiệp Dương
rights: Copyright (c)
date: 2025-10-07
publication date: 2025-10-07
starting page: 108
ending page: 124

The impact of FDI, trade and interest rates on fixed asset investment in Vietnam
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description: This study analyzes the impacts of Foreign Direct Investment (FDI), trade openness, and real interest rates on Gross Fixed Capital Formation (GFCF) in Vietnam during 1996 - 2023, employing a Vector Error Correction Model (VECM). The results confirm a stable long-run relationship among the variables: a 1% increase in trade openness (as a share of GDP) raises GFCF by 0.04%; a 1% increase in FDI raises GFCF by 0.76%; whereas a 1% rise in the real interest rate reduces GFCF by 0.88%. In the short run, higher real interest rates exert a negative effect on investment after a certain lag, while FDI has an initially positive but diminishing impact. Trade openness and FDI serve as the main adjustment mechanisms, guiding the system back to the long-run equilibrium. The contribution of this research lies in clarifying both the short-run and long-run dynamics between FDI, real interest rates, and trade openness within the unified VECM framework - an approach not yet applied in the Vietnamese context. Policy implications include promoting economic integration, attracting FDI, and managing interest rates prudently to enhance capital accumulation efficiency in Vietnam.
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creator: Hiệp Duy Phan
rights: Copyright (c)
date: 2025-10-07
publication date: 2025-10-07
starting page: 93
ending page: 107

Assessing level of readiness for agility using fuzzy logic approach: A case of textile and garment company X
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description: The study aims to develop a set of criteria for assessing the readiness for agility of textile and garment companies in Vietnam. The research proposes 35 criteria divided into 04 main groups: Organization, Human Resources, Strategy, and Technology, providing a comprehensive assessment of the readiness for agility for textile and garment enterprises. This set of criteria is tested at company X, revealing that the company is at the “Close to Ready” level. The weaknesses are identified through the FPWI index, from which specific solutions are proposed. The study also offers several recommendations for businesses, the Vietnam Textile and Apparel Association, and the government to enhance the industry's readiness for agility in the context of the highly volatile global market. Overall, this research serves as an important foundation for the preparation phase before implementation, acting as a basis for enterprises to successfully execute agile practices.
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creator: Mai Thị Hoàng Nguyễn
creator: Dẩu Trự Vòng
rights: Copyright (c)
date: 2025-09-06
publication date: 2025-09-06
starting page: 75
ending page: 92

Factors influencing early retirement intentions: The moderating role of financial literacy - Evidence from Vietnam
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description: This study analyzes the factors influencing employees’ early retirement intentions, focusing on personal financial management, financial literacy, working conditions, and the impacts of the social environment. Based on the 760 collected survey responses, after removing invalid forms to ensure data reliability. The Partial Least Squares Structural Equation Modeling (PLS-SEM) method was employed to test the research hypotheses, along with K-clustering and multi-group analysis techniques to examine the moderating roles of various factors. The results indicate that personal financial effectiveness, family pressure, and a positive attitude toward early retirement significantly influence employees’ intentions to retire early. However, financial literacy does not strongly moderate early retirement intention, though it still affects several factors. Work-related pressure and social opinions appear to have little impact on retirement decisions. The study recommends measures such as enhancing financial education, improving working conditions, and developing appropriate retirement support programs to help employees better prepare financially before retirement.
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creator: Sơn Văn Tiến Nguyễn
creator: Hòa Ngọc Trần
creator: Nhi Thị Trương
rights: Copyright (c)
date: 2025-08-06
publication date: 2025-08-06
starting page: 55
ending page: 74

Power concentration and corporate transparency: Evidence from Vietnam’s pharmaceutical sector
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description: This study investigates the impact of managerial power concentration on the level of information transparency among publicly listed pharmaceutical firms in Vietnam during the period 2018 - 2023. Utilizing the Correlated Random Effects (CRE) estimation method and a self-constructed transparency index based on both mandatory and voluntary disclosure frameworks, the analysis reveals that power concentration exerts significant negative effects on corporate transparency. Notably, auditing by Big4 firms plays a moderating role by mitigating the adverse effects of power concentration, whereas concentrated ownership by the board exacerbates the lack of transparency. The study contributes to the literature by deepening the understanding of corporate governance mechanisms in the context of emerging markets and offers policy implications aimed at enhancing disclosure quality and monitoring effectiveness in Vietnam’s capital market.
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creator: An Thị Thùy Dương
creator: Thảo Thị Thu Hồ
rights: Copyright (c)
date: 2025-11-16
publication date: 2025-11-16
starting page: 40
ending page: 54

Impact of industrial revolution 4.0 on Vietnam’s financial market in the period 2018 - 2024
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description: This paper investigates the price spillover effects and quantifies the lead-lag relationship between Industry 4.0 assets and Vietnam’s financial market from 2018 to 2024 using daily data. The analysis considers the context of the U.S.-China trade war, the Covid-19 pandemic, and the Russia-Ukraine conflict. Using the spillover index and wavelet analysis, the study reveals a total connectedness of 37.36%, indicating a strong link between Industry 4.0 and the Vietnamese stock market. The correlation is increasingly positive in the long term, while short-term dynamics show negative interactions across time-frequency domains. Industry 4.0 assets play a leading role in most frequency bands. These findings provide valuable insights for investors, portfolio managers, and policymakers in managing risks and responding to market volatility.
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creator: Hưng Thái Ngô
creator: Vy Ngọc Tường Lê
creator: Đam Mai Gia Diệp
creator: Trang Thi Ngọ
rights: Copyright (c)
date: 2025-09-06
publication date: 2025-09-06
starting page: 23
ending page: 39

Systematic literature review on environmental management accounting
type: item
description: Environmental Management Accounting (EMA) is a consistently attractive topic due to its significant contribution to the sustainable development of enterprises and countries. To provide a scientific and reliable overview of research streams related to EMA, this study presents a systematic literature review to analyze data from published articles in the Scopus database, a resource provided by Elsevier Publishers. A rigorous data searching and screening process is carried out to improve the quality of the research. The results show that studies on EMA focus on four (04) main topics as follows: (1) understanding the benefits, barriers, and concepts of EMA; (2) factors affecting the application of EMA; (3) factors affected by EMA; and (4) the mediating role of EMA. The study also describes EMA studies by year, journal, and country. Finally, the study provides details on the limitations and future research directions on EMA.
subject: Bài viết
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creator: Hiền Văn Võ
creator: Thiện Hiệp Trịnh
creator: Dương Văn Bùi
rights: Copyright (c)
date: 2025-09-06
publication date: 2025-09-06
starting page: 3
ending page: 22

The impact of functional value, relational value, and emotional value in promoting green purchase behavior: The mediating role of green intrinsic motivation
type: item
description: The transition to green consumption is a strategic global priority; however, understanding the impact of consumer values on green purchase intentions remains limited. This study integrates consumer value theory and green intrinsic motivation to examine the roles of functional, relational, and emotional values in promoting green consumption, while clarifying the mediating mechanism of green inherent motivation. A quantitative method was employed using data from 366 consumers, analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM). Results show that all three values have a positive effect on green intrinsic motivation, which in turn enhances green purchase intention. Functional and emotional values indirectly influence purchase intention through this motivation, whereas relational value shows no significant mediating effect, reflecting how consumers perceive and evaluate green products. The study contributes to green consumer behavior theory by clarifying the mediating role of green intrinsic motivation and highlighting differences in the effects of consumer values. Practically, the findings support businesses in optimizing green product strategies, marketing, and brand positioning, while suggesting policies to foster green consumption and market development.
subject: Bài viết
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creator: Hoàng Văn Đinh
creator: Hưng Thái Trần
creator: Dũng Nguyễn Đoàn
creator: Thảo Thị Phương Nguyễn
creator: Phương Minh Nguyễn
rights: Copyright (c)
date: 2025-09-06
publication date: 2025-09-06
starting page: 84
ending page: 101

The moderating role of tourist happiness on medical tourism experiences: A study in Ho Chi Minh City (HCMC)
type: item
description: This qualitative study explores the moderating role of tourists’ happiness in medical tourism experiences in Ho Chi Minh City. By conducting in-depth interviews, this study aims to investigate the factors that shape tourists’ happiness in relation to their experiences with medical tourism. Key influencing elements include the perceived quality of healthcare services, emotional rapport with medical staff, and the socio-cultural setting of the destination. Findings indicate that positive affective states substantially enhance overall satisfaction, while emotional solidarity between patients and providers fosters a supportive environment. Furthermore, the study highlights the importance of the service environment, suggesting that aesthetically and functionally optimized healthcare environments, combined with attentive staff interactions, can lead to improved patient outcomes. These findings indicate that medical tourism providers should prioritize emotional well-being to create a more holistic patient experience.
subject: Bài viết
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creator: Hải Phước Tô
rights: Copyright (c)
date: 2025-09-04
publication date: 2025-09-04
starting page: 71
ending page: 83

The role of employer branding in enhancing employee performance in the banking sector
type: item
description: In the increasingly competitive context of human resource acquisition in Vietnam’s banking sector, Employer Branding (EB) has become a crucial strategy for attracting, retaining, and developing high-quality personnel. This study aims to examine the impact of employer branding on employee performance through the mediating role of Employee Retention (ER) and the moderating role of Interdepartmental Communication (IC). Data were collected from 219 employees with working experience ranging from 01 to 05 years at seven Vietnamese commercial banks. The research hypotheses were tested using the PLS-SEM method. The findings suggest that employer branding has a positive impact on both employee performance and retention, while employee retention has a weak positive effect on employee performance. Interdepartmental communication does not moderate the relationship between employee retention and employee performance. This study contributes to expanding the theoretical understanding of employer branding within the banking sector in Vietnam and provides managerial implications for enhancing human resource effectiveness through employer branding strategies.
subject: Bài viết
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subject: Array
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creator: Thúy Thị Thanh Nguyễn
creator: Anh Ngọc Tuấn Bùi
creator: Phương Ngọc Duy Nguyễn
rights: Copyright (c)
date: 2025-09-04
publication date: 2025-09-04
starting page: 3
ending page: 17

The influence of perception of positive tourism impacts on the intention of local communities to participate in marine tourism in Binh Thuan Province: The role of attitudes
type: item
description: The objective of the study was to examine the relationship between perceptions of positive tourism impacts and participation intentions, mediated by attitudes. Study on the application of PLS- SEM with a sample of 427 local communities along the coast of Binh Thuan. The results show that the three components of perceptions of positive tourism impact (environmental, economic, and socio-cultural) affect attitudes, thereby increasing the intention of communities to participate in marine tourism. In particular, the perception of positive environmental tourism impacts has the most significant effect on attitudes. Specifically, attitude is a mediating variable in the relationship between perceptions and intention. In addition, the study discusses and proposes governance implications for local authorities, state management in tourism, and businesses to enhance local communities’ perceptions of the positive impact of tourism, thereby increasing the community's intention to participate in marine tourism in Binh Thuan.
subject: Bài viết
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subject: Array
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creator: Lành Thị Thu Trương
creator: Công Chí Lê
creator: Lan Thị Hương Hồ
rights: Copyright (c)
date: 2025-09-04
publication date: 2025-09-04
starting page: 37
ending page: 53

Behavioral intention to use reusable bottles among students: An approach based on the Extended Parallel Process Model (EPPM)
type: item
description: In the context of increasingly severe environmental issues, the use of reusable water bottles is considered a sustainable consumption behavior that should be promoted, especially among students, who play a significant role in shaping future consumption trends; this study aims to confirm the psychological factors influencing the behavioral intention to use reusable water bottles among students in Vietnam, based on the Extended Parallel Process Model (EPPM); data were collected from 299 students using purposive sampling and analysed using PLS-SEM; the results indicate that factors such as perceived severity, self-efficacy, and response efficacy have a positive influence on behavioural intention, and moreover, perceived severity moderates the relationship between self-efficacy and behavioral intention, suggesting that communication campaigns should emphasise individual agency and the positive outcomes of the behaviour, rather than solely focusing on environmental threat warnings.
subject: Bài viết
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subject: Array
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creator: Khôi Văn Mã
creator: My Phan Hiệp Dương
creator: Tú Huỳnh Cẩm Nguyễn
rights: Copyright (c)
date: 2025-10-07
publication date: 2025-10-07
starting page: 102
ending page: 117

The role of memorable travel experiences on destination loyalty in Ho Chi Minh City through tourist satisfaction
type: item
description: The objective of this study is to identify the components of memorable tourism experiences and to examine the relationship between memorable tourism experiences, destination loyalty, and the mediating role of destination satisfaction among tourists in Ho Chi Minh City. A quantitative research method was employed using direct interviews with structured questionnaires, yielding 317 valid responses to test the proposed theoretical model. The results reveal that memorable tourism experiences have a positive impact on both destination satisfaction and destination loyalty, with satisfaction serving as an essential mediator in this relationship. Six main components of memorable tourism experiences were identified: enjoyment, relaxation, participation, novelty, meaningful value, and knowledge. Notably, local culture was found to be statistically insignificant, which may reflect the distinctive characteristics of urban destinations. Based on these findings, the study proposes several managerial implications to enhance tourist experiences, thereby increasing satisfaction, revisit intentions, and positive word-of-mouth promotion of Ho Chi Minh City as an attractive urban destination.
subject: Bài viết
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subject: Array
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creator: Trúc Thanh Hồ
creator: Thanh Thị Bùi
creator: Mai Thị Như Nông
rights: Copyright (c)
date: 2025-10-07
publication date: 2025-10-07
starting page: 18
ending page: 36

Enhancing digitalization and servitization in Vietnamese small, independent retailers
type: item
description: The rise of competition and shifting consumer behavior forces small independent retailers in Vietnam to seek new survival strategies. The relationship between digitalization (DG) and servitization (ST), along with their driving factors, has received scant research attention within small independent retailer contexts. This study examines the impact of Entrepreneurial Orientation (EO) and Entrepreneurial Competence (EC) on digitalization and servitization through mediating mechanisms of innovation exploration (ER) and innovation exploitation (ET), with Perceived Value of Digital Servitization (PVDS) and Competitive Pressure (CP) serving as moderators. Survey data from 386 small independent retailers in Ho Chi Minh City were analyzed using PLS-SEM. Results show that both EO and EC foster ER and ET, with ET exerting a more substantial effect in driving DG and ST. Moreover, DG positively contributes to ST, while PVDS amplifies ER-DG and ET-DG links, and CP does not exhibit significant moderation. Besides a theoretical contribution, this study offers practical insights for small independent retailers that digitalization and servitization should be treated as interdependent pillars.
subject: Bài viết
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creator: Tài Anh Kiều
creator: Kim Phạm Thiên Nguyễn
creator: Đặng Văn Võ
creator: Sang Phước Lý
rights: Copyright (c)
date: 2025-10-07
publication date: 2025-10-07
starting page: 54
ending page: 70

Innovation in SMEs: A literature review based on VOSviewer
type: item
description: To review the current status and development trends of scientific results on the relationship between innovation, competitive advantage, and business performance in SMEs, the article uses the bibliometric analysis items method and VOSviewer software. Based on 152 publications retrieved from Scopus data (year 1994 to 2023) quantitative review of the research literature, the study results show that emerging countries significantly contribute to promoting world economic development through innovation in SMEs; the author’s concerns about the resources that encourage innovation, the role of innovation in competitive advantage and business performance in SMEs are increasingly widely researched. In addition, the study results help researchers quickly find authors, publications, and countries as a foundation for research on innovation, competitive advantage, and business performance in SMEs. Since then, this study has provided suggestions for further research directions on innovation in SMEs: market orientation, customer orientation, open innovation, and sustainable competitive advantage.
subject: Bài viết
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subject: Array
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creator: Trần Phan Đoan Khánh
creator: Võ Thị Ngọc Thúy
rights: Copyright (c)
date: 2025-01-03
publication date: 2025-01-03
starting page: 91
ending page: 108

The mediating role of environmental management accounting in the relationship between strategy and environmental performance
type: item
description: The study examines the mediating role of Environmental Management Accounting (EMA) in the relationship between Environmental Strategy (ES) and Environmental Performance (EP). The SEM structural model was used to test the hypothesis. Research results indicate that ES impacts EP, in which EMA is an intermediary. This result promotes enterprises to have a more reasonable resource allocation for strategic human resource training and to invest in an accounting information system for sustainable development, especially in developing countries like Vietnam.
subject: Bài viết
  topic: section
subject: Array
  topic: keywords
creator: Trịnh Hữu Lực
creator: Lê Huỳnh Như
rights: Copyright (c)
date: 2025-01-03
publication date: 2025-01-03
starting page: 61
ending page: 71