Internal controls driven by mindfulness toward enhanced ethical behaviors: Empirical evidence from Vietnam.

This study develops and tests a moderated mediation model regarding the effectiveness of internal control structure on organizational ethical behaviors via the mediating role of internal control effectiveness and the moderating role of organizational mindfulness in the relationship between internal control structure and internal control effectiveness. The proposed model and its hypotheses were tested using partial least squares structural equation modeling (PLS-SEM) in SmartPLS3 with survey data from 540 large Vietnamese manufacturing and service firms. This study found the following: (1) The internal control structure positively affects internal control effectiveness, which in turn promotes ethical organizational behaviors; and (2) The effect of internal control structure on internal control effectiveness is amplified by strengthening organizational mindfulness. The findings demonstrate that combining internal control systems and organizational mindfulness contributes to the ethical business practices of firms in an emerging market. Our study bridges the gap in the literature on internal control and mindfulness by providing empirical evidence on how the interaction between organizational mindfulness and internal control systems can promote ethical business practices. Additionally, our study advances the current understanding of how internal control systems can interact with organizational mindfulness to influence ethical business practices in the context of an emerging market.

Advancement of cloud-based accounting effectiveness, decision-making quality, and firm performance through digital transformation and digital leadership: Empirical evidence from Vietnam.

The accounting literature is silent about how digital transformation can be transformed into outstanding business performance through cloud-based accounting effectiveness (CBAE) under the supervision of digital leaders. In the digital age, this mechanism is practically significant for emerging market firms to promote accounting practices and decision-making effectiveness. Thus, this study investigates how CBAE and decision-making quality (DMQ) mediate the impact of digital transformation on firm performance. In addition, the moderating effects of digital leadership on the relationships between digital transformation and CBAE and those between CBAE and DMQ are investigated. The proposed model and its hypotheses are evaluated using partial least squares structural equation modeling (PLS-SEM) on survey data from 252 large-sized Vietnamese firms. The study's findings are as follows: (1) digital transformation positively affects CBAE, which affects DMQ and firm performance; (2) when digital leadership is strong, the effects of digital transformation on CBAE and CBAE on DMQ are amplified. These findings demonstrate how the interaction between digital transformation and digital leadership can contribute to the success of firms in emerging markets that use cloud accounting. In addition, the current study elucidates the mechanism by which digital transformation influences the digitalization of accounting practices and contributes to our understanding of digital transformation research in accounting by introducing digital leadership as a boundary condition.

Greening the Vietnamese supply chain: The influence of green logistics knowledge and intellectual capital.

Green logistics has recently received considerable attention because of its practical benefits to businesses and the environment, particularly in developing countries. However, there is a lack of empirical evidence regarding the motivations behind green logistics practices and environmental performance. This study explores the impact of green logistics knowledge exploitation on green logistics management practices and green logistics performance. In addition, this study explains the moderating role of green intellectual capital in the relationship between green logistics knowledge exploitation and green logistics management practices. Based on responses from 142 Vietnamese logistics business managers, the data were analyzed using partial least squares structural equation modeling. To our knowledge, this is the first study to confirm 1) the influence of green logistics knowledge exploitation on green logistics performance through the mediating role of green logistics management practices, and 2) the moderating effect of green intellectual capital on the relationship between green logistics knowledge exploitation and green logistics management practices. These results have implications for environmental management practices in logistics operations and could help promote green logistics practices through green logistics knowledge exploitation and its subsequent enhancement of green logistics performance.

The impact of internal control systems on the intensity of innovation and organizational performance of public sector organizations in Vietnam: the moderating role of transformational leadership.

Drawing on the resource-based view, new public management theory, and innovation systems theory, this study examines the relationships between internal control systems (ICSs) and organizational performance in Vietnamese public sector organizations (PSOs), with particular emphasis on the mediating role of intensity of innovation and the moderating role of transformational leadership. Data from 319 PSOs in Vietnam corroborated our hypothesis that ICSs boost the intensity of innovation, which has a beneficial effect on organizational performance. Additionally, data demonstrated that intensity of innovation fully mediated the relationships between ICSs and organizational performance, and that transformational leadership reinforced the mediating relationships. The findings have implications for our understanding of the function of leadership and ICSs in managing innovation and promoting performance in PSOs in emerging markets.

The COVID-19 pandemic: Workplace safety management practices, job insecurity, and employees' organizational citizenship behavior.

How do organizations and employees react to the COVID-19 pandemic? Can workplace safety management practices (WSPs) maintain employees' organizational citizenship behavior (OCB) in this time of global health crisis? Can employees' perceptions of the risk associated with COVID-19 and job insecurity mediate the WSPs-OCB relationship? Drawing upon social exchange and protection motivation theories, this research aims to answer such questions. Analyzing the survey data from 501 Vietnamese employees using SmartPLS software, we find that WSPs positively influence the OCB and negatively influence the perceived job insecurity. Furthermore, the perceived risk associated with COVID-19 positively affects perceived job insecurity and OCB. Unexpectedly, in the context of Vietnam, a developing country with a collectivist culture, WSPs increase the employees' perceived risk associated with COVID-19 instead of reducing their fear. Also, employees' perceptions of job insecurity are not statistically correlated with OCB. In addition, we reveal a partial mediating role of the perceived risk associated with COVID-19 in the WSPs-OCB relationship. This research highlights the power of WSPs as well as measures to psychologically reassure employees during the pandemics.

Ethical leadership, corporate social responsibility, firm reputation, and firm performance: A serial mediation model.

Due to globalization expansion, corporate social responsibility (CSR) is no longer an unfamiliar concept in emerging markets. In the case of Vietnam, its implementation will be influenced by several factors, including ethical leadership. Drawing upon the stakeholder theory, this study develops and tests a serial mediation model to explain how CSR and firm reputation can connect ethical leadership to enhanced firm performance. The PLS-SEM results from survey data collected from 653 mid- and top-level managers from large companies in Vietnam indicate that ethical leadership positively influences CSR, which, in turn, results in enhanced firm reputation and firm performance. This study contributes to research on the intersection between CSR and leadership in the context of emerging markets. This study also provides some managerial implications for Vietnamese firms striving to promote ethical leadership to achieve CSR outcomes.

Workplace health and safety training, employees' risk perceptions, behavioral safety compliance, and perceived job insecurity during COVID-19: Data of Vietnam.

This paper presents the dataset of a survey on workplace health and safety training, employees' risk perceptions, behavioral safety compliance, and perceived job insecurity in Vietnam during COVID-19 pandemic. The data were collected through an online questionnaire completed by Vietnamese full-time employees between April and June 2020. Using E-mail, LinkedIn, and Facebook, the online questionnaire was sent to respondents who filled it out voluntarily. A two-wave survey was conducted in order to lessen the common method bias. Totally, we received complete matched data for 732 full-time employees. All data were processed through SPSS 22.0, AMOS 23.0 and Smart PLS 3.0. Besides descriptive statistics, the results of the explanatory factor analysis and the confirmation factor analysis were included in this paper, which may serve as a good reference for future studies.