ABSTRACT
Purpose: Recently, Vietnamese enterprises have begun to realize the potential benefits of big data and harnessing all of the data they have been creating. Experiencing the crisis time of the COVID-19 pandemic, they could apprehend more and more benefits of digitalizing trend. However, a big problem for many Vietnamese enterprises is understanding where to begin in implementing big data and analytics. The study's main objective is to investigate the impact factors of implementing big data and analytics in Vietnamese enterprises post-COVID-19 pandemic. Design/methodology/approach: The study is exploratively conducted with a quantitative survey approach and uses purposive techniques in collecting data. The sample focuses on Vietnamese enterprises which have experience with big data and analytics. Findings: This study intended to highlight some aspects to consider when implementing big data and analytics in Vietnamese enterprises post-COVID-19 pandemic. Originality/value: To the best of the author's knowledge, this study is the first academic paper to study Vietnamese enterprises' considerations of big data and analytics post-COVID-19 pandemic. © 2023, Emerald Publishing Limited.
ABSTRACT
Purpose: The study mainly aims to evaluate factors that impact online accounting education in Vietnamese universities during COVID-19. Design/methodology/approach: The study is exploratively conducted with a quantitative sample using purposive data-collecting techniques. The sample focused on teaching staff and students at public and private universities in Vietnam during COVID-19. Findings: The study shows that infrastructure, working/living conditions during COVID-19 and lecturing time are the top three factors impacting online digitizing accounting education. Research limitations/implications: This research is not without limitations. The limitations are limited time and resources, which did not allow for examining other factors that impact digitizing education in accounting. The forthcoming study should examine extended factors (not mentioned in the study) such as government sponsorship, lecturers’ soft skills, national culture, qualifications and so on. Originality/value: This study identifies and states significant factors that impact online digitizing accounting education in Vietnamese higher education during COVID-19. © 2022, Hung Ngoc Tran.