This study employs Institutional Theory to explain the impact of coercive, mimetic, and normative pressures on the implementation of Environmental Management Accounting (EMA) in listed companies in Vietnam. Through a qualitative case study methodology in three representative companies from high-environmental-impact industries, combining semi structured interviews with key managers and documentary analysis, the study deeply explores the drivers and mechanisms behind EMA adoption. The findings reveal that EMA implementation is not the product of a single pressure but a complex interplay of all three. Coercive pressure serves as a fundamental driver, initiating initial compliance activities. Meanwhile, mimetic pressure helps disseminate best practices, and normative pressure from supply chains, investors, and leadership vision is the most powerful driver, promoting the substantive integration of EMA into business strategy. The study not only illuminates an evolutionary path of EMA adoption in an emerging economy—from passive compliance to strategic integration—but also offers significant implications for managers in using EMA as a competitive tool and for policymakers in fostering an institutional environment conducive to sustainable development.
This study examines how board composition influences corporate risk-taking among Vietnamese non-financial listed firms from 2012–2023. Using Pooled OLS, Fixed Effects and two-step System GMM on 2,851 firm-year observations, the analysis evaluates four governance factors: board independence, board size, CEO duality and female representation. The results show that while larger boards, CEO duality and female directors significantly reduce risk-taking, board independence has the strongest positive effect. Ownership concentration and firm characteristics also play an important role. A further test using a pre-policy non-compliance indicator reveals that firms below the one-third independence requirement experience a stronger positive link between board independence and risk-taking, consistent with regulatory compliance pressure. This study contributes large sample evidence from an emerging market and offers policy insights for strengthening governance and promoting sustainable risk-taking.
This chapter explores a paradox in Vietnam's tourism strategy: digital technologies promote sustainability but also increase cybersecurity risks. It argues that cyber resilience is essential for achieving Sustainable Development Goals (SDGs), particularly SDG 11 (heritage protection) and SDG 12 (responsible consumption). Using qualitative interviews with policymakers, industry, and tech leaders, the study highlights the dependency of smart infrastructure-such as IoT and AI-on cybersecurity. Through the Technology-Organization-Environment (TOE) framework, it analyzes major threats like ransomware and data breaches. Case studies of attacks on InterContinental Hotels and Vietnamese airports reveal evolving motives, including geopolitical disruption. The chapter introduces a conceptual model linking cyber incidents to SDG indicators and applies Protection Motivation Theory (PMT) to explain stakeholder behavior. It concludes by urging a multi-stakeholder approach, viewing cybersecurity as a strategic investment in sustainable tourism and national resilience.
Objective: This article aims to explore the interactive mechanism between workplace contextual resources and internal resources that leads to employees’ hybrid entrepreneurial intention. Research Design & Methods: By integrating conservation of resources theory and Social cognitive career theory, the study proposed a model in which transformational leadership influences hybrid entrepreneurial intention through two mediating variables, work-life balance and self-efficacy for work-venture conflict management. Primary data comprising 479 observations from employees in Viet Nam were analysed using partial least squares structural equation modelling. Findings: The results revealed both direct and indirect effects of transformational leadership on hybrid entrepreneurial intention through the two serial mediators. Implications & Recommendations: Practically, the results offered implications for managers in fostering innovation and supporting employees’ career development. Contribution & Value Added: Theoretically, the results provided evidence of a resource gain spiral within organisations.
The rapid advancement of artificial intelligence (AI) has significantly transformed language learning practices in higher education, offering new opportunities to support the development of productive language skills. However, empirical evidence on the effectiveness of AI-supported language practice for enhancing speaking and writing skills in the Vietnamese higher education context remains limited. This study investigates the role of AI-supported language practice in enhancing university students’ speaking and writing skills in Viet Nam. A quantitative research design was employed, involving a survey of 200 undergraduate students from different universities and academic disciplines who were enrolled in English courses. Data were collected using a structured questionnaire measuring students’ perceptions of AI-supported language tools, their perceived improvement in speaking and writing skills, and challenges encountered during AI-assisted learning. Data were analyzed using descriptive statistics, reliability analysis (Cronbach’s alpha), exploratory factor analysis (EFA), correlation analysis, and multiple regression analysis. The findings indicate that students generally hold positive perceptions of AI-supported language practice, particularly regarding its usefulness in providing immediate feedback, increasing learning autonomy, and creating opportunities for frequent practice. Students also reported perceived improvements in both speaking fluency and writing accuracy as a result of using AI-supported tools. However, several challenges were identified, including concerns about over-reliance on AI, limited speaking interaction authenticity, and the need for pedagogical guidance from instructors. The study highlights the potential of AI-supported language practice as a valuable complement to traditional English instruction in higher education. Pedagogical implications and recommendations for the effective integration of AI tools into speaking and writing instruction are discussed.
