• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.235-243
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• 2020

The research aims to examine the impact of leadership style on accountants' commitment with FDI firms in Vietnam based on theory of Bass and Avolio (2004). A survey with 110 accountants in FDI firms was conducted. The total of 110 respondents with full information were used for data entry and analysis. Through quantity methodology, we used Cronbach's Alpha, EFA and correlation analysis to determine the relationship between leadership style and three dependent variables including affective, normative and continuance commitment. The results showed that the leadership style had positive relationships with accountants' commitments. In particular, normative commitment with FDI firms of accountants is the most strongest. In addition, there is no statistically difference in the level of three commitments with FDI firms of accountants for three groups of job description. From the findings, this study suggests several recommendations to improve accountants' commitments such as intellectually stimulating, individualized consideration, inspirational motivation, idealized influence, and idealized influence behavior. The results are considered as a useful reference for establishing policies to attract talent personnel toward to sustainable development of firms. Commitment with the organization is a crucial factor to gain a competitive advantage and guide the success of organizations by satisfying customers, maintaining productivity and efficiency.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.17-27
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• 2020

The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach's Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.

• Journal of Distribution Science
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• v.17 no.6
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• pp.65-75
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• 2019

Purpose - Vietnamese customers have a crowd psychology when choosing and buying cars, they believe the advice and comments of those who have used the product. This paper aims to explore how factors in the relation between employees and customers affect to the customer's positive word of mouth (WOM) through customer satisfaction. Research design, data, and methodology - A survey was conducted with 250 customers. This research focus on six factors: (1) familiarity, (2) care, (3) personal connection, (4) employee competence, (5) customer satisfaction, (6) positive WOM. By using Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA) and Structural Equation Model (SEM), this research determined the impact of relation between eployees and customers to the customer satisfaction in order to have the positive WOM to another customers. Results - This result shows that 3 factors: care, personal connection and service quality, have positive effects to customer satisfaction. Moreover, the similar relationship is found between customer satisfaction and positive WOM. The familiarity is not significant in this research. Conclusions - The research results indicate that positive WOM has an important impact of market development for automobile business enterprises in Vietnam. Therefore, administrators should have appropriate strategies to encourage positive WOM to customers.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.201-212
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• 2019

The study aims to identify the role of transformational leadership toward work performance through intrinsic motivation in pharmaceutical field by a survey of 220 pharmacists in Vietnam. The pharmaceutical industry in Vietnam is experiencing rapid growth, accompanied by the need for a change in leadership for managers. The transformational leadership creates a proactive, positive attitude, passion, interest or an increase in intrinsic motivation of employees, thereby affecting work performance. This study performed reliable verification by Cronbach's Alpha coefficient, then the factors are analyzed by EFA before conducting multivariate regression analysis. The results showed that the transformational leadership style includes such factors as: idealized influence (attributed and behavior), inspirational motivation, intellectual stimulation, individualized consideration have a positive impact on intrinsic motivation and thereby positively affecting work performance. It confirms that employees will have a higher intrinsic motivation level when working under transformational leadership from their leaders. It makes employees work more efficiently. According to the research results, the pharmacist has an intrinsic motivation to work hard on tasks that contribute to the group overall goal of. That requires managers to have a task assignment strategy to connect the goals of the members together as well as of the members to the group.

• The Journal of Asian Finance, Economics and Business
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• v.5 no.3
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• pp.179-183
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• 2018

This study aims to explore the relationship between organizational justice and social loafing of organizations in Ho Chi Minh City through quantitative analysis from the survey data for the 228 employees are working at the Organizations in Ho Chi Minh City. The instrument of collecting data was a questionnaire. The collected data were analyzed using SPSS version 22 and employing exploratory factor analysis (EFA), Cronbach's alpha, multiple regression analysis. The results showed that only two factors are Distributive justice and Procedural justice is to have the reverse effect on social loafing of employee. From the results of the study showed, Distributive justice and Procedural justice has the opposite effect of social loafing, which demonstrates that when individuals feel that their work is spent on Perform tasks in a clearly divided and they will receive a worthwhile result in the group when performing the task then the individual's collective indifference to the organization will decrease. And motivate the employee to make more efforts to work and contribute for the organization. In addition, the factor of Procedural justice also has the opposite effect of collective redundancy, which demonstrates that employees are more concerned about fairness in official policies and organizational procedures.

• Journal of Distribution Science
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• v.16 no.3
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• pp.23-32
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• 2018

Purpose - This study aims to investigate whether the buyer's participation in CSR activities can affect the informal cooperation and relationship beyond formal cooperation and relationship. Research design, data, and methodology - We defined the research model and selected variables(monitoring and contracts by the buyer, formal cooperation & relationship, and informal cooperation & relationship). After completing the questionnaire, we analyzed 319 manufacturing companies. Prior to the hypothesis testing, Exploratory factor analysis(EFA) and confirmatory factor analysis(CFA) were conducted to check for discriminant validity and convergent validity. Results - The stronger the buyer monitoring on the company's CSR activities, the more positive it affects the formal business cooperation. On the other hand, strong buyer monitoring did not affect formal business relationships. Therefore, even if buyers' monitoring of CSR activities is strong, it does not mean that the formal business relationship is improved, but it means that it is possible to improve the formal business cooperation. Conclusions - This study shows that the stronger the buyer monitoring on the supplier's CSR activities, the more positive it affects formal cooperation. It also demonstrates that formal business cooperation between the supplier and the buyer, that is, sharing goals and works for CSR activities, has a positive effect on relationships based on emotional exchange and commitment.

• The Journal of Industrial Distribution & Business
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• v.10 no.5
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• pp.7-20
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• 2019

Purpose - This study provides appropriate procedures for EFA to help researchers conduct empirical studies by using PLS-SEM. Research design, data, and methodology - This study addresses the absolute and relative sample size criteria, sampling adequacy, factor extraction models, factor rotation methods, the criterion for the number of factors to retain, interpretation of results, and reporting information. Results - The factor analysis procedure for PLS-SEM consists of the following five stages. First, it is important to look at whether both the Bartlett test of sphericity and the KMO MSA meet the qualitative criteria. Second, PAF is a better choice of methodology. Third, an oblique technique is a suitable method for PLS-SEM. Fourth, a combined approach is strongly recommended to factor retention. PA should be used at the onset. Next, it is recommended using the K1 criterion. In addition, it is necessary to extract factors that increase the total variance explanatory power through the PVA-FS. Finally, it is appropriate to select an item with a factor loading into 0.5 or higher and a communality of 0.5. Conclusions - It is expected that the accurate factor analysis processed for PLS-SEM as previously presented will help us extract more precise factors of the structural model.

• Journal of Information Technology Applications and Management
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• v.11 no.1
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• pp.137-159
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• 2004

In the past days, most of studies about website and Online behavior have been mainly focused on the adoption of website and internet shopping or internet shopping mall. But the model of website revisit behavior has not been made and the leading theory of website usage behavior has not been existed. Lately, many researches on commercial website revisiting behavior are emphasizing the role of intention, attitude, satisfaction in online visiting behavior such as Jarvenpaa et al. [1997, 1999, 2000], Wang et al. [2001], Moon & Kim [2001], Heijden[2003], Sultan et al. [2002], Yoon [2000], Shankar et al. [2002a, 2002b], Mcknight et al. [2002], Chen & Dhillon [2003] and so on. The purpose of this paper is two-folds. The one is to find the affecting factors on the website users' revisit behavior in commercial website and the other is to search more influencing ones on the determinant factors, to analyze research model using in LISREL. The EFA and reliability test was executed by for finding the validity and reliability, covariance matrix analysis was executed for the purpose of testing the 13 hypotheses. The major finding of this paper would be summarized as followed : (1) The roles of satisfaction and attitude to the revisit behavior are very important and both variables have determining effects in commercial website revisit behavior. (2) The determining factors in positively affecting website users' satisfaction are attitude, perceived usefulness, design. (3) The determining factors in positively affecting website users' attitude are perceived usefulness, design, perceived ease of use, and negatively affecting factor was perceived risk in website.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.235-245
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• 2020

The study seeks to identify factors affecting the choice of a university by first-year Business Administration students in Vietnam. Probability sampling is using Stratified sampling of 500 students from five private universities in Ho Chi Minh City surveyed by convenience sampling. This paper employs mixed research methods - measuring Cronbach's Alpha, EFA, Regression and using PATH model - to test the hypotheses of the research model. The results of the study identify five factors: Prestige, Geographical location, Facilities, Attractiveness of the field and Media. All these factors have a positive influence on the standing of the university brand. It means that the higher the Prestige, Geographical location, Facilities, Attractiveness of the field and Media, the higher the university brand. The results indicate that Geographical location is the most influential factor to enhance the private university's brand. Bringing Geographical location is, thus, advisable to enhance a university standing. The brand plays a determining role in students' trust when selecting a university. Media is still the top concern of new students when they choose to study at a university. Media still remains an important consideration for new students when choosing a university. So, this factor should be utilized by universities to enhance their attractiveness.

• The Journal of Asian Finance, Economics and Business
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• v.4 no.4
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• pp.67-77
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• 2017

The purpose of this research is to explore the factors affecting on Supply chain (SC). In fact, the collaborative supply chain (CSC) concept in Vietnam is quite new. Apart from obvious differences of doing business between Western versus and most of developing countries such as Vietnam, the literature suggests that collaboration in the supply chain (SC) of the furniture industry are quite low. The primary reason for such low adoption rates is low awareness of enterprises. In order to achieve the purpose of this study, a literature survey related to SC, CSC was carried out, and an empirical analysis was conducted among 276 manufacturers in this industry with the results analyzed. Using Cronbach's alpha analysis, Explore Factor Analysis (EFA) and Regression Analysis (RA) with primary data collected 276 valid samples from 393 samples in Vietnam, this paper explores and confirms that there are existed six basic factors affecting the collaboration in supply chain including: (i) Trust; (ii) Power; (iii) Maturity; (iv) Strategy; (v) Culture; and (vi) Frequency. Results of the research show strong evidences for policy makers and enterprises for management the supply chain collaboration in furniture industry as well as its contribution to literature review of supply chain management.