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Thi Dieu Anh HO,Quang Bach TRAN,Thi Thuy Van HOANG 한국유통과학회 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.1
Sharing culture brings many benefits to enterprises, creating initiative and efficiency in the work performance of managers and employees. The study aims to test the correlation between Sharing culture, opportunistic behavior, and effectiveness of employee management in enterprises in Vietnam. There is the implementation of a quantitative research method, through analysis of linear structural model SEM, with survey data including 601 samples of employees at enterprises. Research results show that sharing culture has a direct and negative impact on opportunistic behavior, positively on the effectiveness of employee management in enterprises. In these correlations, the employee’s Trust and Organization commitment act as mediators. At the same time, opportunistic behavior has also been shown to play a mediating role in the relationship between the impact of Sharing culture on the effectiveness of employee management. Based on those results, the study suggested several recommendations to improve the effectiveness of employee management. The findings of this study have shown the importance of sharing culture and its direct and indirect correlation with opportunistic behavior and the effectiveness of employee management. These are meaningful contributions in both theory and practice of the research, and they will be the important basis for further research.
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DANG, Thuy Anh,HO, My Hanh,HO, Thi Dieu Anh,NGUYEN, Thi Thanh Hoa Korea Distribution Science Association 2022 The Journal of Asian Finance, Economics and Busine Vol.9 No.10
In the current fast-growing market economy, the accounting-outsourcing trend of small and medium-sized enterprises is on the increase. Studies from both foreign and domestic sources have shown that many factors influence this decision. However, each country has different economic and political characteristics, so these factors and their degree of impact on accounting outsourcing also vary. This study aimed to determine the factors affecting the decision to outsource accounting activities of small and medium transport enterprises in Vietnam. A survey of 384 transport SMEs was conducted using the convenience sampling method. A personal interview with owners/managers/CFOs in 3 major cities of Vietnam based on a research review was conducted. The model examines the influence of many independent variables on accounting outsourcing. The multilinear regression analysis shows that the higher the Assets Specificity, the lower the degree of accounting outsourcing. In addition, the degree of outsourcing is positively and significantly related to frequency and trust in accountants. Besides, when we include control variables such as gender, administrative level, firm size, company age, education, and experience into the model. The results show that small and medium enterprises with limited resources should switch from the traditional internal accounting method to a professional accountant with external knowledge. Based on this study, the author proposes several implications for the accounting outsourcing of small and medium-sized transport enterprises in Vietnam to be more effective. Finally, this study also contributes to the basic knowledge of accounting outsourcing.
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The Impact of Corporate Social Responsibility on Employee Management: A Case Study in Vietnam
Quang Bach TRAN,Thi Thu Cuc NGUYEN,Dieu Anh HO,Duc Anh DUONG 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.4
Corporate social responsibility for employees is associated with employees’ requirements related to the work and the organization’s ability to meet such needs. The study aims to examine the impact of corporate social responsibility for workers on employee management effectiveness amongst businesses in Vietnam. Using the quantitative method, through SEM linear structural model analysis, the research surveys 619 samples of employees at businesses in Vietnam. The study results show that corporate social responsibility for workers has both a direct and indirect impact on the effectiveness of employee management through intermediary factors such as organizational identity, organizational commitment, and knowledge sharing of employees. In addition, the study also demonstrates that commitment has a positive correlation with both organizational identification and knowledge sharing of employees in the businesses. On that basis, the study proposes several recommendations to improve employee administration efficiency. This study’s findings have shown the importance and impact of corporate social responsibility in many respects on employee administration efficiency. These are meaningful contributions in theoretical and practical aspects that help businesses get a more in-depth insight into employee administration and the need to care and promote corporate social responsibility for employees, which is an important basis for further research.
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