PurposeThe purpose of this paper is to investigate factors affecting Vietnamese farmer's intention toward organic agricultural production based on research model integrating theories: theory of planned behavior (TPB) and norm activation model (NAM).Design/methodology/approachAfter in-depth interviews with 5 agricultural researchers and 5 farmers, the authors determined the official research model and built a complete survey. Data were collected from 318 farmers in the Hanoi, Vietnam by directly survey. Statistical methods, such as Cronbach's alpha analysis, exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modeling (SEM), were used to analyze the data.FindingsThis paper shows that attitude, subjective norms, perceived behavioral control and personal norm were significantly related to intention of the farmers; awareness of consequences was positively related to ascription of responsibility, personal norm, attitude and subjective norms; ascription of responsibility has a positive relationship with personal norm. The TPB-NAM integration model is proven to be superior to the original TPB model when studying factors affecting Vietnamese farmer's intention toward organic agricultural production.Research limitations/implicationsThe main limitation of this paper is that the sampling method is not representative for the whole country and just stops at researching the intentions of farmers without understanding the practices of organic agricultural production.Practical implicationsThe findings indicate that state management agencies in Vietnam need to pay attention to raise awareness among farmers about the role of organic farming, communicate to farmers through different channels about the benefits of organic farming compared to conventional agriculture and form information spillover groups between farmers who have produced organic agriculture and have not yet produced organic agriculture.Originality/valueThis paper contributes to the existing literature by focusing on integrating TPB and NAM when understanding farmers' intention toward organic agricultural production in Vietnam. This integrated model has proven the suitability of combining two approaches, a rational approach and an ethical approach, when studying farmer intentions.

We examined the mediating effects of optimism and self-efficacy in the relationship between transformational leadership and knowledge sharing in a Chinese context. Survey data were collected from 365 participants employed by 80 Chinese firms. The findings indicated that self-efficacy and optimism—2 dimensions of an individual's psychological capital—mediated the relationship between transformational leadership and knowledge sharing highlighting the importance of practicing transformational leadership to influence employees' positive psychological capital so that they engage in knowledge collecting and knowledge donating. We discuss theoretical and managerial initiatives in the fields of psychology and organizational behavior, to help managers of firms promote knowledge sharing among employees in their organization.

This study was conducted to investigate factors impacting the application of environmental management accounting (EMA) and the relationship between EMA application and performance efficiency including financial and environmental sectors. The scope of research was to investigate construction material manufacturing enterprises in Vietnam with medium and large scales, which is considered one of the industries causing significant negative impacts on the environment. The questionnaires were sent to chief management accountants of 600 construction material enterprises in Vietnam from 2018 to 2019. This process obtained 418 valid votes. Using SPSS 22.0 software to process data, the research results indicate that there are six factors that positively influence the application of EMA practices, including government enforcement, stakeholder interest, positive environmental strategies, community expectations, professional education network, and financial condition, of which, government enforcement has the most significant and positive relationship with the adoption of EMA. On the other hand, it appears that the application of EMA positively impacts financial efficiency and environmental efficiency. As found by many previous studies, environmental efficiency also strongly positively impacts financial efficiency. Thus, innovative solutions to reduce environmental pollution can promote enterprises’ profitability.

During the past few years, there has been a growing interest in applications of environmental cost management accounting (ECMA) in different manufacturing industries. ECMA is a useful tool for environmental performance improvement and achieving better financial benefits. Nevertheless, ECMA implementation is in early stages in many countries such as Vietnam. Brick industry is one of the most polluted sectors, which has significant impact on the environment. The purpose of this paper is to provide a clear image of ECMA application in Vietnamese brick manufacturing enterprises. Both qualitative and quantitative research methodologies are used to analyze the participants' attitudes, perceptions and concerns about the potential for applying ECMA. The results indicate that the brick industry adopted low level of ECMA and provide some necessary suggestions to promote the enterprises applying ECMA.

People all across the world, especially in Vietnam, have been motivated to make online purchases since the COVID-19 pandemic, which started in early 2020. Despite the problematic developments of the COVID-19 pandemic throughout the 2020–2021 period, Vietnam has experienced a considerable increase in e-commerce, both in terms of users and revenue, contributing considerably to national economic growth. The purpose of this study is to examine how COVID-19 affects Vietnamese customers’ online purchasing decisions. We conducted a survey of 638 Vietnamese internet shoppers for this, and the results were analyzed using SPSS. The results show that attitudes, perceived ease of use, perceived usefulness, and subjective norms all positively and significantly impact customer purchase intention. The desire to make an online purchase, however, is negatively and negligibly impacted by perceived risk. Online purchasing behavior is positively influenced by the intention to buy online. The perceived risk of the COVID-19, in particular, significantly modifies the relationship between perceived usefulness and perceived usability and online shopping intention, but only marginally modifies the relationship between attitude, subjective norms, and perceived risk and online purchase intention. Using a combined Theory of Acceptance Model (TAM) and Theory of Planned Behaviors (TPB) model with COVID-19 as an external model variable, the study adds to the body of knowledge by providing empirical findings.

Influence of Al-concentration on structure, magnetic properties and magnetocaloric effect of ( and 8) rapidly quenched ribbons was investigated. X-ray diffraction analysis shows that the ribbons exhibit single phase with a -cubic structure. Curie temperature, , of the alloy is slightly increased with increasing Al-concentration. Specially, the sample with has both the first- (FOPT) and second- (SOPT) order magnetic phase transitions. The reason for the FOPT in the alloy ribbons is due to existence of the structural transformation between martensitic and austenitic phases. The alloy owns both the positive and negative magnetocaloric effects with maximum magnetic entropy changes of and (in magnetic field change ), respectively. By using Arrott-Noakes and Kouvel-Fisher methods, the critical parameters of the alloy were determined to be close to those of the mean field theory of long-range ferromagnetic orders.

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This study was conducted to examine how independent audit firms in Vietnam understand and use risk based audit approach (RBAA) in audit practice. To answer the research questions, the researchers used primary and secondary data collected from 2018 to 2019. The results from the interview survey showed that audit firms were aware of the advantages of adopting RBAA. However, RBAA is practiced to a moderate extent by audit firms in Vietnam. Big 4 audit firms use RBAA more popularly than Non-Big 4 audit firms. The causes of the difference are the disadvantages of adopting RBAA and client's characteristics such as relevant guideline, audit fees, auditors' knowledge and experience. Besides, the study investigated factors impacting on the RBAA adoption by distributing a questionnaire to 246 auditors of 126 audit firms in Vietnam. A set of statistical appropriate methods where used through SPSS software version 22.0. The results indicated that there were six factors influencing RBAA adoption including: Auditor's ability, Technological development, Audit fees, auditors' motivation, Audit time and client's risk. Of which, auditor's ability and technological development are factors that have the most significant and positive impacts on the adoption of RBAA. Additional implications were argued in the final section of this study.