The advances of Internet and social media offer customers nowadays more opportunities to inform their decisions with product information – not only that promoted by the company but also content shared by micro-influencers. This study aims to investigate the impact of online micro-influencers on the customer’s behavioural intentions. A survey was conducted using convenience sampling with customers in Ho Chi Minh City who have bought or intended to buy smartphones upon viewing online product reviews. Data, upon having been collected and screened, included 371 usable responses and were analysed using PLS–SEM. Results show that the customer’s perceptions of opinion leadership of micro-influencers and their parasocial interactions with micro-influencers positively influence the customer’s behavioural intentions (intention to follow the advice and intention to recommend) through message quality. Managerial implications are also discussed in the paper.

The research, based upon data collected from 273 enterprises, uses the Theory of Planned Behavior (TPB) to identify and estimate the degree to which factors the ability to apply IFRS in listed non-financial enterprises has been affected. Through Exploratory Factor Analysis (EFA) and multivariate linear regression approach, the research proves that there are four factors placing impacts on IFRS adoption in listed companies in Vietnam. Those are management’s attitude, costs, economic integration, accounting staff’s knowledge and skills. The research results are the foundation for businesses to be fully prepared for the favorable and successful application of IFRS. In addition, the results of this study are also useful references for policy-making agencies and professional associations in promoting IFRS application in Vietnam the next time.

How to support employees to have more and more organizational citizenship behaviors (OCB) and creative behaviors is interesting question not only for researchers but also for practitioners. The aim of this study is to analyze the impacts of passion with job and perceived justice on OCB and creative behaviors in the context of small and medium size companies in Hochiminh city. Structural equation modelling was employed to test the proposed hypotheses by using the data of 229 employees. Results of the study indicate that proposed antecedents have significant influences on dependent constructs. Such findings have implications to theory and practice. In theory, it supports the equity theory and the social exchange theory. In practice, managers should select carefully candidate who will work for the organization and provide comfortable working environment in order to support employees to have voluntary activities and creativity.

Background and aims: This study assesses the levels and determinants of patient satisfaction with outpatient care at the Heart Institute of Ho Chi Minh City in 2018. 
 Methods: A cross-sectional descriptive survey was carried among 401 randomly selected outpatients at the Heart Institute of Ho Chi Minh City from June to November 2018. The data were collected on pre-designed and pre-tested questionnaire that contained 32 items. The survey examined four main aspects of the service quality: “the accessibility of healthcare services”, “the transparency of information and procedures”, “the quality of the medical infrastructure and facilities”, “the behavior and professional competence of medical and service staff”. The survey asked the patients to evaluate the outcome of service delivery and satisfaction based on the 5 levels Linkert scale. Descriptive statistics, factor analysis and multiple linear regressions were performed to test the hypothesized relationships between service quality and patient satisfaction with the outpatient care. 
 Results: Satisfaction of patients and relatives of patients about the quality of outpatient care was high, reaching the average 87.3 percent of patients’ expectation with the minimum of 50 to 100. 30% patients were not satisfied towards the booking appointments via phone, and online services. 35% patients were not happy with the long times waiting to get the registration, to see the doctors, to do the investigations and receive the results, and 54.1% respondents were not happy with toilet and drinking water facilities. Three dimensions of service quality significantly impacted the patient satisfaction and the outcome of service delivery: “the transparency of the information”, “the behavior and competence of medical staff and service staff”, and “the quality of the medical infrastructure and facilities”. The level of satisfaction was not statistically different among patient’s characteristics at p

Since 2017, social entrepreneurial intention is a rapidly growing field of research. The research to explain the formation of intent to establish social enterprises be approached from many aspects, as well as based on different theoretical backgrounds. However, a large part of this study lacked systematization and classifications, and there seems to be a tendency to start anew with every study. Therefore, there should be an overview of current knowledge in this field. In this sense, this article does a literature review of social entrepreneurial intention. A total of 51/138 articles related to social entrepreneurship intentions searched from the Scopus database, published between 2006 and 2020, were analyzed. The purpose and contribution of this paper are to provide a clearer picture of the research approaches in social startup intent research. Several research gaps are identified in each of these approaches, with implications for researchers interested in filling these theoretical gaps.

We consider whether the category of audit opinion an enterprise receives is pertained to the cost of debt of Vietnam corporations and how does it impact them. Proceeding from the data collected from 80 listed companies in the Vietnam stock exchange in the period of 2007 - 2017, we used a quantitative method to demonstrate the negative impact of modified audit opinion on the cost of debt. When companies receive a modified opinion, they have to pay higher interest rates and have a shorter maturity. From the results, this paper suggests some implications for the financial statement disclosure of listed firms and regulators in order to contribute to the transparency of the financial reports.

Human resource quality is one important factor that affects the success of each organization. The need to build a human resource foundation with knowledge, skills and good attitude is one urgent task for all business leaders. The first task is to attract and recruit excellent individuals to work for the business; therefore, how to attract candidates is always academic researchers’ as well as business managers’ top priority. Employer attractiveness factor (Berthon, Ewing, & Hah, 2005) has been applied in some recent studies. However, because talent recruitment and attraction are diverse and different for individual organizations, cultures and countries, the scale of employer attractiveness concept still implies many points that are not appropriate for Vietnamese contexts. This research, based on the social exchange theory and the employer branding theory, develops in great details and confirms the employer attractiveness scale in Vietnamese business. The mixed-method (interviewing 4 experts and 2 staff in-depth groups as well as surveying quantitatively 937 employees working for Vietnamese enterprises) has been applied. The research results determine the employer attractiveness dimension factor comprising social value, development value, application value, safety value and economic value. This research has discovered a new factor of employer attractiveness scale: safety value.

This study aims to investigate the impact of risk-taking propensity on social entrepreneurial intention by extending the model of Mair and Noboa (2006), and examine the mediating effects of perceived feasibility and perceived desirability. The results obtained from a survey of 795 final semester students. Four-steps suggested by Baron and Kenny (1986) was followed to test the mediation effects of perceived desirability and perceived feasibility in the relationship between risk-taking propensity and social entrepreneurial intention. There is no direct relationship between risk-taking propensity and entrepreneurial intention. The results showed that the perceived feasibility fully mediated the effects of risk-taking propensity to social entrepreneurial intention. These results are expected to trigger a change in education about social entrepreneurship by developing programs for individuals who have different perceived risks. In addition, knowledge and skills to reduce the perceived risk of individuals also needs to be more concerned.

This paper aims to identify key factors influencing the tax compliance of business households in Ho Chi Minh City, Vietnam. The researchers surveyed 215 owners of business households in Ho Chi Minh City from June 2020 to July 2020. Analysis of the model includes the 4 phases following: (i) Applying the expert methodology; (ii) Cronbach’s test for reliability of the scale and exploratory factors analysis (EFA); (iii) Pearson correlation coefficient analysis; (iv) Regression analysis and hypothesis test of a model. The results of this study revealed that factors affecting tax compliance of business households in Ho Chi Minh City, Vietnam in descending order of importance: Tax Rate, Tax Knowledge, Tax Penalty, Personal Norm, and Perceived Fairness (of the system). Moreover, the tax rate had a negative relationship with tax compliance and the others had a positive one with tax compliance. Finally, the research also proposes some implications to enhance tax compliance of business households and directions for further research.

This paper examines the impact of trade on household income inequality (measured using Gini index) under the condition of disaster (measured using various proxies). The paper uses panel regression on a balanced dataset of 48 countries for 2011-2017 to estimate the impacts, with data combined from World Development Indicators, World Income Inequality Database, and World Risk Report. Various robustness checks are also carried out. The results show that trade does not have any impact on inequality on its own. However, with the existence of disaster, the increase of trade leads to higher income inequality. Finally, the effects are stable when disaster is measured using Composite index or Vulnerability component but becomes not clear when using Exposure component, suggesting that it is vulnerability the main factor that moderates the impact of trade on income inequality.