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.

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.

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.

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.