Impact of Internal Control on the Quality of Accounting Information at Enterprises Listed on the Stock Market in Vietnam

Purpose: This study is intended to show the impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam.   Theoretical framework: We using the multivariate linear regression model between the five independent variables according to five components of internal control in the framework of the COSO 2013 and the dependent variable - accounting information quality according with four attributes namely: appropriateness, reliability, consistency and comparability, completeness and ease of understanding which was presented Susanto in 2016.   Design/methodology/approach: Quantitative research methods are used through questionnaires sent to directors and chief accountants of enterprises. The sample size is 193 valid questionnaires for the period from 2021-2022. Statistical analysis tools, testing the reliability of the scale, exploratory factor analysis, and multiple linear regression are used to evaluate the impact of internal control on the quality of accounting information.   Findings: The research results have proved that all hypotheses are accepted and internal control factors have a positive impact on the usefulness of accounting information. In which, the control environment variable has the strongest impact with the coefficient β5 = 0.276, followed by the monitoring activity variable with the coefficient β5 = 0.258. The risk assessment variable has the impact level of β2 = 0.201; the information, communication and control variables have the lowest impact with the coefficients of β4 = 0.175 and β3 = 0.141, respectively.   Research, Practical & Social implications: The study has provided a basis to confirm the relationship and direction of impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam. Thereby, this research gives some recommendations for improving the internal control of enterprises in order to improve the quality of accounting information.   Originality/value: The findings reveal that the quality of internal control plays an important role in increasing the quality of accounting information, ensuring the safety of enterprises' assets, reducing financial fraud, and improving risk prevention

Determinants of electronic word of mouth in the restaurant industry: An evidence from Vietnam

The food and beverage industry in Vietnam has developed dramatically, resulting in a highly competitive market. To win the competition, the restaurant managers not only strive to increase customer satisfaction but also create customers’ positive electronic Word-Of-Mouth (eWOM). This study aims to investigate the relationship between customer satisfaction, customer trust, customer loyalty, and eWOM. The quantitative method was implemented to examine the hypotheses in the research model. Data were collected from Ho Chi Minh City respondents using a convenient sampling method. Self-administrated questionnaires were delivered via the Internet for data collection. After data screening, 299 responses were qualified for analysis. Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis was employed by SmartPLS software version 3.0. The measurement model test showed that one item of customer trust has a factor loading of less than 0.7 as a result, this item was removed from the research model. The structural model evaluation revealed the highly predictive accuracy of the model as all dependent variables have R2 values above 0.5. A bootstrapping test with 5,000 subsamples also showed that customer loyalty significantly influences eWOM, but customer trust does not. Customer satisfaction directly and significantly impacts customer trust and loyalty but has little influence on eWOM. However, the relationship between customer satisfaction and eWOM is significant without the presence of customer loyalty and trust. The indirect effect test also determines the full mediation role of customer loyalty in the relationship between customer satisfaction and eWOM

Factors Affecting Cooperation in the International Supply Chain of Seafood Enterprises: the Case of Vietnamese

Purpose: The purpose of this research is to analyze and evaluate factors affecting cooperation in the international supply chain of Vietnamese seafood enterprises.   Theoretical framework: Operations in international business context are associated with high risks, so cooperation in supply chain helps to improve management flexibility. On the other hand, acccording to the theory of resource dependency, resource sharing and information sharing strategies can affect the quality and the level of cooperation among supply chain partners.   Design/methodology/approach: To achieve the aim of this study, a literature survey related to supply chain and supply chain cooperation is carried out, and empirical analysis is conducted among 327 partners in seafood industry with the results analyzed using Cronbach’s Alpha analysis, exploratory factor analysis (EFA), and linear regression analysis (RA).   Findings: Research results have confirmed that there are six main factors directly affecting the international supply chain cooperation of Vietnamese seafood enterprises including: (1) Trust; (2) Power; (3) Distance; (4) Government policy; (5) Cooperation strategies and (6) Information sharing.   Research/Practical & Social implication: The encouraging policies and simplified export regulations are to be implemented by the government, VASEP and enterprises so the knowledge about international supply chain cooperation will be promoted with the help of comprehensive future research directions.   Originality/value: This is literally one of the first research works in Vietnam to incorporate the information sharing component into the model of affecting factors for international supply chain cooperation. Regardless of business uncertainties, the study shed new light on supply chain cooperation and promote firms to gain an edge in the global marketplace

Evaluation of Luminex xTAG Gastrointestinal Pathogen Panel Assay for Detection of Multiple Diarrheal Pathogens in Fecal Samples in Vietnam.

Diarrheal disease is a complex syndrome that remains a leading cause of global childhood morbidity and mortality. The diagnosis of enteric pathogens in a timely and precise manner is important for making treatment decisions and informing public health policy, but accurate diagnosis is a major challenge in industrializing countries. Multiplex molecular diagnostic techniques may represent a significant improvement over classical approaches. We evaluated the Luminex xTAG gastrointestinal pathogen panel (GPP) assay for the detection of common enteric bacterial and viral pathogens in Vietnam. Microbiological culture and real-time PCR were used as gold standards. The tests were performed on 479 stool samples collected from people admitted to the hospital for diarrheal disease throughout Vietnam. Sensitivity and specificity were calculated for the xTAG GPP for the seven principal diarrheal etiologies. The sensitivity and specificity for the xTAG GPP were >88% for Shigellaspp.,Campylobacterspp., rotavirus, norovirus genotype 1/2 (GI/GII), and adenovirus compared to those of microbiological culture and/or real-time PCR. However, the specificity was low (∼60%) for Salmonella species. Additionally, a number of important pathogens that are not identified in routine hospital procedures in this setting, such as Cryptosporidiumspp. and Clostridium difficile, were detected with the GPP. The use of the Luminex xTAG GPP for the detection of enteric pathogens in settings, like Vietnam, would dramatically improve the diagnostic accuracy and capacity of hospital laboratories, allowing for timely and appropriate therapy decisions and a wider understanding of the epidemiology of pathogens associated with severe diarrheal disease in low-resource settings

Quantifying antimicrobial access and usage for paediatric diarrhoeal disease in an urban community setting in Asia.

OBJECTIVES: Antimicrobial-resistant infections are a major global health issue. Ease of antimicrobial access in developing countries is proposed to be a key driver of the antimicrobial resistance (AMR) epidemic despite a lack of community antimicrobial usage data. METHODS: Using a mixed-methods approach (geospatial mapping, simulated clients, healthcare utilization, longitudinal cohort) we assessed antimicrobial access in the community and quantified antimicrobial usage for childhood diarrhoea in an urban Vietnamese setting. RESULTS: The study area had a pharmacy density of 15.7 pharmacies/km2 (a pharmacy for every 1316 people). Using a simulated client method at pharmacies within the area, we found that 8% (3/37) and 22% (8/37) of outlets sold antimicrobials for paediatric watery and mucoid diarrhoea, respectively. However, despite ease of pharmacy access, the majority of caregivers would choose to take their child to a healthcare facility, with 81% (319/396) and 88% (347/396) of responders selecting a specialized hospital as one of their top three preferences when seeking treatment for watery and mucoid diarrhoea, respectively. We calculated that at least 19% (2688/14427) of diarrhoea episodes in those aged 1 to <5 years would receive an antimicrobial annually; however, antimicrobial usage was almost 10 times greater in hospitals than in the community. CONCLUSIONS: Our data question the impact of community antimicrobial usage on AMR and highlight the need for better education and guidelines for all professionals with the authority to prescribe antimicrobials