ABSTRACT

Personalisation in E-Learning

Opensource E-Learning Platforms

Models for Online B2b Order Creation and Selection Based On Capacity Planning *

Privatization and Quality of Service Improvement in Telecommunication Service Providers

The University – Industry Relationship: A Case Study of Escp- Eap and The Perception of The Vietnamese Faculty

Extof: Ontology-Based Tool for Managing Learning Heterogeneous Information Resources

A Spiral Model of Knowledge Management System in Management Consulting

The Structure of Perceived Export Barriers From Ldc: An Empirical Study in Vietnam

Internationalization: A Study at Two Italian Small Joint Ventures in Vietnam

Matching Advertising Appeals To Local Culture: A Study of Mobile Phone in Vietnam

Web Branding at Vietnamese Manufacturing Enterprises

Competitiveness Sources – Performance: An Empirical Study of Vietnamese Textile and Garment Companies

New Corporate Governance Web Branding at Vietnamese

“The Economic Value of An Ethical Supply Chain”

Ehealth – Establishing An Electronic Health Market

Conceptualizing Lean Management in Higher Education

Human Resource Training for The Marketing and Advertising Field in Vietnam

The Impact of It Applications On Qms Dimensions in Vietnamese Organizations

Differences in Project Management Between Software Projects By Size and Ownership

"An Empirical Study of Knowledge Transfer Within Knowledge - Intensive Firms in Vietnam"

An Analytical Framework for E-Channel Design

A Model for Training Evaluation

Marketization of Public Universities: Experiences From Developed  Countries

Factors Affecting Auditors in Understanding Client’s Business - The Case of An Audit Firm in Vietnam -

The Measurement of Organizational Commitment and Job Satisfaction in A Vietnamese Context

Factors Affect On Employer Needs and Universities Supply

The Technology Atlas Methodology and Its Application in Assessing Technology Capabilities of Enterprises In Dong Nai Province

A Multiple Perspective Approach To Problem Formulation - A Case Study of A Vietnamese Company: “Who Should We Blame for Today’s Problems?”

Trend of Ict Application To Human Resource Development : Reviewing of Thailand Educational Research

Continuing Professional Education: Training and Developing Filipino Professionals Amidst Globalization
 

 

PERSONALISATION IN E-LEARNING

Author             Clemens Bechter and Vatcharaporn Esichaikul
                         Asian Institute of Technology, Thailand

Abstract

In traditional offline classroom environments, all students are exposed to same exercises, discussions, delivery of content, depending on preference of tutor. As commercial online entities demonstrate (myCNN, myYahoo, myAmazon etc.), consumers like personalised offerings taking into account personal, often hidden, preferences. Personalisation in e-learning is the use of technology and student information to tailor interactions between a tutor and individual students in a way that students achieve better learning outcomes. By using information, obtained about a student, the online subject content and delivery can be altered to fit student’s stated or perceived needs. Such feature might turn out to be a major success factor of online versus traditional classroom delivery of content. There are several approaches that can be used to obtain information about a student’s preference such as colleting a user profile or monitoring student’s online behaviour. This study examines what personalisation factors are contributing to the successful performance in an e-learning environment and associated learning tools.

Students enrolled in four online MBA marketing courses of Universitas 21 Global and Euro*MBA during the years 2000 and 2004 were objects of this study. Students’ performance was measured by individual assignment, group work, discussion board contributions and final examination. To analyse preferred individual learning tools, students were asked to rank communication methods. The results illustrate that there is some difference in personal learning styles and associated preferred learning tools.



OPENSOURCE E-LEARNING PLATFORMS

Author                   Michael Stepping and Clemens Bechter

                              Asian Institute of Technology, Thailand                            

Abstract

Institutions of Higher Education, one way or another, are faced with the challenge to launching e-learning (distant education) programmes. Very common is the approach to establishing a Center and putting someone with IT background in charge; call it the supply-driven approach where latest research on media and development tools come into play; applause by academic peers is more important than satisfying actual customer needs – the student’s learning experience. Not surprisingly there are hundreds of e-learning platforms available. At the other end of the scale, we have the safe approach following the principle of “nobody ever got fired for buying IBM” looking for big, expensive, commercial names, i.e. buying into platforms of market leaders such as WebCT or BlackBoard, who usually attract customers by predatory pricing (selling low at first, and then increase prices after customer is locked in). In between these two opposite clusters there is an emerging breed of “Opensource” of reliable platforms for e-learning. Ideally, platforms are topic oriented, instead of being function-oriented as most e-learning platforms are, organised around tools: content here, assignments there, discussion boards at a third place.

A student-oriented standard for presenting content is SCORM (Shareable Content Object Reference Model); it defines how the individual instruction elements are combined on a technical level and sets conditions for the software needed for using the content. The standard uses XML and it is based on the results of work done by AICC, IMS, IEEE, and Ariadne. CampusSource Engine (CSE) is not a platform in itself, but combines different Opensource platforms following above mentioned standards.



MODELS FOR ONLINE B2B ORDER CREATION AND SELECTION
BASED ON CAPACITY PLANNING *

Author:          Dang Vu Tung

                       Faculty of Economics and Management, Hanoi University of Technology

Abstract

In several industries, Small and Medium Enterprises (SMEs) adopt Make-To-Order operations and develop short-term relationships among themselves and with larger suppliers or customers. In this environment, fast reaction with order requests and bid offers is essential for a firm to win contracts that are most beneficial to it. This paper proposes a structure for the contract negotiation process among firms that are connected over a network to facilitate timely and costless transactions, and considers models that enable those enterprises to negotiate with their customers and suppliers based on its capacity of resources



PRIVATIZATION AND QUALITY OF SERVICE IMPROVEMENT IN
TELECOMMUNICATION SERVICE PROVIDERS

Author            Dhammika Abeysinghe
School of Management, Asian Institute of Technology, Thailand

                        H. Paul
School of Management, Asian Institute of Technology, Thailand.

Abstract

Quality of service (QoS) has become a significant factor in distinguishing the success of telecommunication service providers. QoS determines the service usability and utility, both of which influence the popularity of the service. Since QoS is of paramount importance to telecommunication service providers, this paper examines the quality of service in two telecommunications firms after their privatization. The components of quality of service as well as the assessment criteria for each indicator have been developed with three complementary research processes: extensive research of the technology, processes and management of telecommunication firms; literature review of quality of service; and in-depth interview with experts at International Telecommunication Union. The research identified seven quality of service indicators.

The indicators identified were applied to Sri Lanka Telecom and Telstra Australia, two privatized telecommunication service providers. Information on quality of service indicators were collected through in-depth interviews with top and middle management personnel at both these telecommunication service providers. This information was then analyzed for comparison of quality of service before and after privatization. Based on the comparison, it could be said that the quality of service in Sri Lanka Telecom and Telstra significantly improved after privatization. However, it is also understood that a sizable level of the observed improvement may have resulted from changes in the regulatory conditions in the two countries as well as improvements in the telecommunications sector worldwide, rather than from privatization alone.



THE UNIVERSITY – INDUSTRY RELATIONSHIP: A CASE STUDY OF ESCP- EAP AND THE PERCEPTION OF THE VIETNAMESE FACULTY

Author                   Do Quang Huy

                              MBA Student

                              School of Management, Asian Institute of Technology, Thailand

                              European School of Management – ESCP-EAP-Paris, France          

Abstract

The paper set out to analyse critically the nature of university-industry linkage and how it is perceived by Vietnamese faculty members in the context of current higher education system. The author first reviews the concept of university-industry linkage from different perspectives. He contends that university-industry linkage is increasingly favoured by universities and industry in both developing and developed countries as a solution to the improvement of teaching and research quality of universities, and competitiveness and productivity of industry. By exposing both positive and negative sides of university – industry linkages and its effects on universities, the author aims to analyse the corporate relations at ESCP-EAP-Paris to illustrate the practices of the linkages and to evaluate the perception of faculty members through their experiences and future prospects of university – industry linkages in the context of Vietnam. The paper concludes with a short discussion on the comparative conclusions and the policy implications for the development of university-industry linkages to improve the performance of Vietnam’s higher education as a whole.



EXTOF: ONTOLOGY-BASED TOOL FOR
MANAGING LEARNING HETEROGENEOUS INFORMATION RESOURCES

Author                   Thanh Binh Nguyen, Anh Duong Hoang Thi

                              Information Technolgogy Center (HITEC)                             

Abstract

Nowaday, with the growth of computer networking and internet technology, E-learning has become an efficient learning method with enormous potential for the dynamically changing world. In this paper, an ontology-based E-learning tool is proposed to support learning resource management with accessibility, adaptability, durability, interoperability and reusability. First, an ontology-based framework is introduced to provide abilities for accessing and managing, in a metadata integrated manner, multiple learning information resources. Afterwards, the EXTOF (E-learning XML Topic Maps and Ontology-based Framework) prototype is studied and developed as a resource discovery tool to map, convert and harvest metadata from structured and semi-structured learning metadata repository.



UNDERSTANDING PERCEIVED SERVICE VALUE FROM THE STUDENT’S VOICE THE CASE OF HO CHI MINH CITY UNIVERSITY OF ECONOMICS

Author                   Hoang Thi Phuong Thao, MBA

                              Hoang Trong, MBA

                              University of Economics, Ho Chi Minh City, Vietnam

 

Theme of paper - Management of Education

Abstract

This study examines the concept of service value in higher education in Vietnam. Data were collected from 971 students of Hochiminh City University of Economics. Six factors were found to form students’ evaluation of service value during their educational experience. Specifically, the results indicate the relationship between price and quality, the economic utility of a bachelor degree, emotional and social value, are key drivers of service value in economic education. Image and the knowledge acquired, were not as important as the four key factors. When comparing value judgements on the basis of gender and year of study, no differences were found between male and female students. However, as students progress in their studies, they were less to believe that their degree will guarantee them a good salary and career advancements. Conversely, they recognized knowledge is more important for their degree. Besides, their emotional value was reduced over time. Students who like their field of study focused more on functional value (want satisfaction), social value and emotional value than those who do not like. Implications for initiate strategies to create and nurture service value in the university are given



A SPIRAL MODEL OF KNOWLEDGE MANAGEMENT SYSTEM
IN MANAGEMENT CONSULTING

Author                  Huynh Ngoc Lieu
Management Information System School, HCM University of Economics    

                             Vo Van Huy
School of Industrial Management, HCM University of Technology

Abstract

Consulting companies are typical knowledge organization where a potential complementarity between explicit knowledge and tacit knowledge in the generation, dissemination and application of organizational knowledge is critical. The Nonaka & Takeuchi’s spriral knowledge model is well suited to knowledge management processes at consulting companies. A spiral model of the knowledge management system is developed to support four processes of knowledge conversion (Socialization, Externalization, Combination, and Internalization) in management consulting environment. The suggested model consists of four modules: Knowledge Sharing, Knowledge Acquisition & Retrieval, Knowledge Adaptation & Generation, and Perception Training and three knowledge repositories: case base, method and tool base, potential knowledge base. The content of these modules and repositories will be presented and discussed



THE STRUCTURE OF PERCEIVED EXPORT BARRIERS FROM LDC:
AN EMPIRICAL STUDY IN VIETNAM

Author             Vu The Dung, Bui Nguyen Hung and Truong Thi Lan Anh
School of Industrial Management, HCM University of Technology        

Abstract

In this paper we review the literature on export barriers and show that most of the previous studies were conducted in developed countries and only a limited number of studies examined the issues in less developed countries’ (LDC) contexts. A qualitative exploratory study with 30 exporters in Vietnam shows that the structure of perceived export barriers is different from those proposed in the literature. Specifically, Morgan (1997) suggests that the structure consists of 4 components: internal (of the firm) – domestic (market), external-domestic, internal- foreign, and external – foreign. However, the findings of our qualitative study shows that there is no internal – foreign barriers for Vietnamese exporters because most of them export through intermediaries and they do not set up any kind of subsidiaries in foreign markets. Therefore, we propose the structure of only 3 components for exporters from LDCs. Using this structure, we further conduct a quantitative study with 182 exporters to examine the underlying factors within the 3 components. We also test some hypotheses regarding the variations of the perceived barriers across industries, firms’ characteristics, and managers’ characteristics. The findings confirm most of the hypotheses and offer good implications for academicians, firms’ managers, and public policy makers.



INTERNATIONALIZATION:
A STUDY AT TWO ITALIAN SMALL JOINT VENTURES IN VIETNAM

Author             Dr. Le Hieu Hoc
Faculty of Economics and Management
Hanoi University of Technology
Email: hoclh_fem@mail.hut.edu.vn

Abstract

Internationalization of production process is not limited only to large firms. It is also a strategic plan of small businesses. Like large scale production corporations, international small manufacturers confront with two conflicting circumstances: either (1) transferring their production process and organization to other countries; or (2) making adaptation as local conditions play significant roles. This paper descriptively analyzes and compares the practices of two Italian firms’ production plants aiming at providing both researchers and managerial executives with further empirical evidence of small firms’ internationalization process and illustrating the influence of local factors on the firm’s strategy, the transfer of production technology and the internal coordination system.



MATCHING ADVERTISING APPEALS TO LOCAL CULTURE:
A STUDY OF MOBILE PHONE IN VIETNAM

Author             Nguyen Thi Thuy Khanh
Maastricht School of Management (in Vietnam)
Email: thuykhanhnguyen@hcm.fpt.vn

                        Le Nguyen Hau
HoChiMinh City University of Technology – Vietnam
Email: Lnhau@sim.hcmut.edu.vn

Abstract

This study addresses the question: “in regards to advertising appeals, whether international brands should create global images or tailor the images in accordance with the local culture”. Its specific objective is to explore the preferences of Vietnamese mobile phone consumers on advertising appeals and to see if those references reflect the Vietnamese culture. Findings indicate that the consumers’ preferences for mobile phone advertising appeals do reflect (but not fully) the Vietnamese culture. Additionally, the most favored advertising appeal is the achievement appeal. Differences among subgroups of consumers in terms of gender, age and price segments have also been identified. Theoretical as well as managerial implications are discussed.



WEB BRANDING AT VIETNAMESE MANUFACTURING ENTERPRISES

Author             Luc Thi Thu Huong
Vietnam Commercial University
Marketing Department
Hanoi, Vietnam
E-mail: huongltt68@hotmail.com

Abstract

The brand management has been exposed to various changes and challenges with the introduction and diffusion of the Internet into the business arena. Although the Internet has powerful advantages which can be exploited to amplify the offline marketing tools and to make brand-building programs more effective, the Vietnamese companies still have very limited use of this medium. This empirical paper tries to assess Vietnamese manufacturing enterprises’ practice in building and promoting their Web brands. This study also makes a comparison between local and foreign invested companies’ Web sites. Finally, the paper attempts to give some suggestions for local companies to take full potential of the Internet to build their Web brands which can contribute to strengthen their competitiveness.



COMPETITIVENESS SOURCES – PERFORMANCE: AN EMPIRICAL STUDY OF VIETNAMESE TEXTILE AND GARMENT COMPANIES

Author             Nguyen Thi Mai Anh, Hanoi University of Technology, Vietnam
Dr. Rudolf Grunig, University of Fribourg, Switzerland

Abstract

Recent studies have reflected the need to investigate the relationship between the competitive sources and performance of manufacturing companies. This study aims at analyzing the relationship between sources of competitiveness and performance of textile and garment companies in the context of the Vietnamese business environment. Personal interview with 76 managers of Textile and garment enterprise in Vietnamese provided data to investigate this relationship. Competitiveness is measured as multi-dimensions: marketing, product design and development, manufacturing, human resource management and adaptability. The results of the study suggest that source of competency is significantly correlated with the performance.



NEW CORPORATE GOVERNANCE WEB BRANDING AT VIETNAMESE

Author             Prof. Dr. Martin Hilb
Managing Director
GIFPM Center for Corporate Governance
University of St Gallen, Switzerland

Abstract

“The true lesson from Enron is that until the power of the shareholder value norm is broken, effective reform of corporate governance will be on hold.”

This paper presents a new, holistic approach to corporate governance, adding simultaneous value to shareholders, customers, employees and society.

This new approach to directing and controlling companies integrates components of corporate governance that have historically been treated in isolation of each other in research, teaching and practice.



THE ECONOMIC VALUE OF AN ETHICAL SUPPLY CHAIN

Author             Robert N. Mefford
School of Business and Management - University of San Francisco
 

Abstract


In this paper the theoretical rationale to operate a supply chain in an ethical manner in order to increase the economic value of the firm is presented. Arguments based on marketing, finance, and production theories are made that by engaging in socially responsible behavior the firm will increase sales and profits, decrease costs, reduce financial risk, and ultimately increase the returns to shareholders. A model is developed of the mechanisms by which customer, employee, and financial risk effects from ethical corporate behavior could lead to higher stock valuations. An important ethical issue for global supply chains is the working conditions and wages of their suppliers often leading to allegations of sweatshop labor practices. The sweatshop labor issue is used to illustrate how corporate social responsibility practices can affect consumers, employees, and financial risk. Although this paper focuses on that ethical issue, many of the conclusions apply to other areas of corporate social responsibility

 


eHEALTH – ESTABLISHING AN ELECTRONIC HEALTH MARKET

Author             Andreas Meier
University of Fribourg, Switzerland

Abstract

eHealth refers to the use of digital information and communication technologies to meet the needs of citizens, patients, healthcare professionals, healthcare providers, and policy makers. Interactive health communication channels like the Internet have multiple potential benefits for the public, such as access to general and individualized health information on web sites. Support for health decision-making processes for prevention, diagnosis, and disease management is also possible. In addition, home care applications and mobile emergency call systems can be used by elderly or handicapped people at any time or place. This paper illustrates the main application areas by describing eHealth platforms, patient health cards, and mobile services, and also discusses legal data protection concepts.



CONCEPTUALIZING LEAN MANAGEMENT IN HIGHER EDUCATION

Author             Nguyen Danh Nguyen
Okayama University, Japan

Yanagawa Yoshinari
Okayama University, Japan

Miyazaki Shigeji
Okayama University, Japan

Abstract


The rapidly changing social, technological, economic, and political environment of the past two decades has had a major impact on the reform of universities worldwide. Universities are confronting the challenges of reduced funds and resources, increased demands for accountability, and severe competition for quality students (as demographics change). Universities are therefore under pressure to develop an appropriate management approach that will allow them to operate more effectively and efficiently. The ‘lean’ management approach, which focuses on process improvement, is one such strategy. With a view to attaining high levels of efficiency, flexibility, and sustainability, the ‘lean’ management approach has been widely applied in manufacturing business for many years. More recently, it has also been applied to service industries and public administration. The objective of the present paper is to identify a theoretical framework for applying ‘lean’ management concepts in higher-education institutions—with a view to reducing waste, improving productivity, and enhancing sustainable development.



HUMAN RESOURCE TRAINING FOR THE MARKETING AND ADVERTISING FIELD IN VIETNAM

Author             Nguyen Dong Phong
University of Economics – Ho Chi Minh City, Vietnam
Email: phongnd@ueh.edu.vn

Tran Hoang
Vietnam Marcom
Email: hoangtran@vietnammarcom.com

Specification

Training program between the faculty of commerce and tourism (the university of economics of hochiminh city) and  vietnam marcom.

Abstract

This paper provides a review short term education program on business management between Faculty of Commerce and Tourism (University of Economics of Hochiminh City) and Vietnam Marcom. Based on the performance of this this program, key conditions to a successful program are offered in conclusion



THE IMPACT OF IT APPLICATIONS ON QMS DIMENSIONS IN VIETNAMESE ORGANIZATIONS

Author             Nguyen Thuy Quynh Loan
School of Industrial Management,

Abstract

Knowing what impact of information technology (IT) applications on quality management system (QMS) dimensions improves the effectiveness of QMS of the organizations. Thus, the paper describes IT applications of Vietnamese organizations. It then evaluates the support of IT applications to the seven QMS dimensions: leadership, customer focus, employee involvement, information management, process management, continuous improvement, and supplier relationship. 146 Vietnamese organizations were surveyed in this study.



DIFFERENCES IN PROJECT MANAGEMENT BETWEEN SOFTWARE PROJECTS BY SIZE AND OWNERSHIP

Author             Nguyen Quynh Mai
MBA - School of Industrial Management
Hochiminh city University of Technology

Abstract


This paper presents the results of an empirical research on project management of software companies. The results focused on the differences between software projects by their characteristics. Three characteristics were considered, including size and ownership. It’s hypothesized that size or ownership of a software project will influence the planning factors and project outcomes. Planning was considered through human, technical and management factors. Project outcomes also evaluated in different aspects like project results in terms of time and cost, financial and non – financial benefits. The differences between software projects by size and ownership will be examined for every planning factors and project outcomes. The study is based on data from 80 software projects in Vietnam. The results indicated that, the differences are not very significant. The differences between software projects by size are mainly related to project outcomes, while the differences by type and ownership are few and related to human factors in planning and planning performance.



"AN EMPIRICAL STUDY OF KNOWLEDGE TRANSFER WITHIN KNOWLEDGE - INTENSIVE FIRMS IN VIETNAM"

Author             Pham Thi Bich Ngoc
National Economics University, Hanoi

Abstract

The success of an organization today lies more on its intellectual- intangible asset rather than its physical assets. For knowledge-intensive firms, knowledge is not only the most strategically important resource that firm possess but also a principle source of value creation. Knowledge is of limited value if it is not shared and transferred throughout the organization. When knowledge is transferred, it becomes cumulative and embedded within organization's process, products and services, which eventually contribute to increase organization's competitiveness and customer value. Thus, externalizing tacit knowledge and facilitate its availability throughout a firm for better utilization appears very important in enhancing a firm's competitiveness. This paper explores the key factors and examines their relationship with the knowledge transfer within an organization. The results of the survey on 104 respondents in several IT firms in Hanoi revealed that a communal culture (high sociability and high solidarity); social interaction, transformational leadership and application of communication technologies, are significantly correlated with the level of knowledge transfer among organizational members. In addition, it is noted that individual absorptive capacity, relationship closeness and interactive organizational communication also have significant impact on the process of intra-firm knowledge transfer

 

AN ANALYTICAL FRAMEWORK FOR E-CHANNEL DESIGN

Author             Pham Thi Thanh Hong
Faculty of Economics and Management
Hanoi University of Technology

Abstract


This paper improves a framework that enables small- and medium-sized enterprises (SMEs) to analyze and design the most appropriate e-channel. The work has used the model of Coughlan et al. (2001) as the basic model to develop an augmented model that considers all e-commerce determinants of SMEs. In distinguishing from the model of Coughlan et al. (2001) - that has been developed for the generic case in which the enterprise has to consider adding a new conventional channel to its extant distribution network – the augmented model is reserved for SMEs and emphasizes a novel e-channel with its unique characteristics



A MODEL FOR TRAINING EVALUATION

Author             Phan Trieu Anh
Buckinghamshire Chilterns University College

Abstract

The importance of competent human resources for the economy and business is well recognised. Since Vietnam introduced economic innovation policies and followed a market-economy orientation, there has been a constant need to refresh and create the human resources capable of operating in the new economy. While, on the one hand, management training seems to complement a lack of knowledge and skills, enabling better work performance, on the other hand, the effectiveness of the training function has not been fully justified. Training evaluation is considered the least practised activity in the world of business training. This ambiguity and negligence may induce a potential waste of resources in terms of time, manpower, and unproductive business organisations.

Over the past forty years, the classical model proposed by Kirkpatrick has been a dominant evaluation tool and widely utilised in the West. However, it has also been criticised for its oversimplification and lack of reflection of work environment factors. A number of improvements for this model have been proposed, and various other models have been built. This paper aims to review the advantages and disadvantages of the major models, and proposes another direction, taking into consideration the current local exercise of training evaluation and business characteristics. Besides seeking to measure training outcomes, the approach also aims to facilitate the identification of significant pre- and post-training factors. It is intended to apply the model in the evaluation of Vietnamese training practice in the near future


MARKETIZATION OF PUBLIC UNIVERSITIES: EXPERIENCES FROM DEVELOPED  COUNTRIES

Author             Ta Thai Anh
School of Business and Information Management
Australian National University

Abstract

This is a conceptual paper reviewing theoretical frameworks to understand market-driven changes in higher education, including diminishing government funding. It investigates the entrepreneurial university model, which has been the choice of a number of public universities in Australia and Europe where the states play central role in higher education; however, not all of them have seen a success. It also discusses issues that are still left open for further studies, particularly those on similar processes in the context of a developing country in a transition to a market economy, facing international competition. The paper is concluded with important implications for Vietnamese public universities, which are now coping with similar funding reductions and market-driven changes but constrained by poor resources and limited autonomy from the government



FACTORS AFFECTING AUDITORS IN UNDERSTANDING CLIENT’S BUSINESS
- THE CASE OF AN AUDIT FIRM IN VIETNAM -

Author             Thai Minh Hanh
Faculty of Economics and Management, Hanoi University of Technology

Abstract

The economy has been changing very fast both nationally and globally, leading to changes in financial and accounting activities. Parallel with those, auditing has been improved to adapt to the demand of the economy. Audit quality is strongly affected by audit approach. Thus, from the appearance of audit in the global economy, audit approach has been changed many times, from transaction-based approach to risk-based approach and then strategic-system based approach. Audit approach and audit practice have also been carefully examined after Enron and Worldcom scandals. Audit approach has been reviewed and been strictly controlled. The auditors have focused on strategic business risk, in which understanding client’s business plays an important role.

Changes in audit approach and especially in understanding client’s business are significant issues in Vietnam because auditing is on the way of development. In alignment with the global changes in audit approach, audit practice in Vietnam has also been affected. The general way of conducting changes in audit industry so far is as follows: initially, international audit firms change their methods, to which their branches in Vietnam will have to follow. Then it will lead to changes in Vietnamese audit firms since most managers and partners of Vietnamese audit firms have got experience from international audit firms in Vietnam. However, the implementation is not the same in every audit firm.

One procedure that strongly affects the audit approach, which is now strategic system based, is understanding client’s business. The way auditors conduct this part affects the whole audit. This paper does not aim to investigate changes of the whole audit approach, but to look into only one procedure - understanding client’s business that affects audit approach in an audit firm in Vietnam. The way auditors understand client’s business is affected by various factors. Thus, I would like to find out how they can place impacts on auditors in understanding client’s business, an important procedure that indirectly affects the implementation of strategic system based approach.



THE MEASUREMENT OF ORGANIZATIONAL COMMITMENT
AND JOB SATISFACTION IN A VIETNAMESE CONTEXT

Author             Kim Dung Tran
University of Economics, Ho Chi Minh city, Vietnam
 

                        Morris Abraham
University of Technology, Sydney, Australia

Abstract

This study explores the relationships between dimensions of job satisfaction and organizational commitment. Empirical tests were conducted with 396 full-time employees in Ho Chi Minh city, using structural equation modeling, across three dimensions of organizational commitment and five facets of job satisfaction. Although all three dimensions of organizational commitment were influenced by employee satisfaction for all five job facets, satisfaction with supervision had the strongest effect. It was found that respondents worked hard and were loyal to their organization mainly because they enjoyed their work and had good relationships at their work place. The results also clearly indicated that intrinsic motivation affected organizational commitment more than extrinsic motivation despite the fact that Vietnam is a developing country and living standards are still relatively low. The findings have practical implications for management of employees in Vietnamese organizations



FACTORS AFFECT ON EMPLOYER NEEDS AND UNIVERSITIES SUPPLY

Author             Tran Quang Trung
HCMC University of Economics

Abstract

Purpose - The gaps between employer needs and universities supply are always exist. So determining the factors that affect on these gaps is very necessary for finding how to reduce these gaps.

Research design – Through reviewing researches on core skills required by employers, the list of attitude and skills is established to explore employer needs, graduate competencies and skills provision in universities. The survey includes 251 employers, 717 graduates and 1838 students. The gaps between employer needs and graduate competencies, employer needs and skills provision are identified. The information of employer’s background, company’s background, graduate’s background, student’s performance, and learning approaches used in class is collected to identify the factors that can affect on these gaps.

Findings - Research results show that the big gaps occur in self-development, communication, quantitative decision-making, and presentation skills. The factors affecting on these gaps are employer’s educational level, students’ part-time experience,  student’s performance as understanding subject objectives and contents, and learning approaches.  Group project, case study, group discussion and software practice are effective approaches in skills development. Lecturers using more variety of learning approaches provide more opportunities to develop skills. Student having part-time experience can develop skills better.

Value - These results suggest some implications to adjust current curriculum. The traning objectives should be determined more market-oriented, especially self-development and communication skills, and lecturers must describe these objectives in their syllabus. Universities should support lecturers to equip with variety of learning approaches to reach their objectives effectively. Curriculum should pay attention to internship programs to assist students to get more part-time experience, and support students to participate in the other activities organized in universities.



THE TECHNOLOGY ATLAS METHODOLOGY AND ITS APPLICATION
IN ASSESSING TECHNOLOGY CAPABILITIES OF ENTERPRISES
IN DONG NAI PROVINCE

Author            Tran Van Binh, Prof, PhD
Pham Minh Tuan, MBA, MSc
Bui Xuan Hoi, PhD
Center for Research and Consulting on Management (CRC)
Hanoi University of Technology

Abstract

In November 2003, the Ministry of Science and Technology commissioned Center for Research and Consulting on Management (CRC) - Hanoi University of Technology to conduct the project “Status Assessment and Database Development for Technology Capabilities of Enterprises in Dong Nai Province”. The research team has selected the Technology Atlas Methodology created by the United Nations Economic and Social Commission of Asia Pacific (UN-ESCAP) to apply in the assessment process. The feasibility and applicability of the methodology in Vietnamese environment has been proven through many seminars as well as real-life application. This article gives an overview of the methodology, and describes the implementation process which the research team has customized and successfully applied in Dong Nai province



A MULTIPLE PERSPECTIVE APPROACH TO PROBLEM FORMULATION -
A CASE STUDY OF A VIETNAMESE COMPANY:
“WHO SHOULD WE BLAME FOR TODAY’S PROBLEMS?”

Author            Vo Van Huy
Department of Information Systems
Ho Chi Minh City University of Technology

                        Nguyen Vu Quang
Department of Information Systems
Ho Chi Minh City University of Technology

Abstract

Researchers propose that systems-oriented, multiple perspective approaches are better suited to deal with “messy” or “wicked” problems. In this study we apply a multiple perspective approach based on Mitroff and Linstone’s Unbounded Systems Thinking (UST) framework to a Vietnamese company case. As the case shows, each perspective provides a limited model of the problem situation that gains from synthesis with other models (particularly those with opposing assumptions). We show that a model built on multiple perspectives offers a more complete picture on the problem and therefore helps the organization better understand the problem situation, creating a ground for better problem resolution



Normal 0 false false false MicrosoftInternetExplorer4 st1\:*{behavior:url(#ieooui) } /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman"; mso-ansi-language:#0400; mso-fareast-language:#0400; mso-bidi-language:#0400;} TREND OF ICT APPLICATION TO HUMAN RESOURCE DEVELOPMENT : REVIEWING OF THAILAND EDUCATIONAL RESEARCH

Author            Wilawan Phornphatcharaphong
Faculty of Informatics
Mahasarakham University,Khamreing District

Abstract

Human resource, traditionally called labor, refers to the individuals within the firm, and to the portion of the firm's organization that deals with hiring, firing, training, and other personnel issues. However, modern analysis emphasizes that human beings are not predictable commodity "resources" with definitions totally controlled by contract, but are creative and social beings that make contributions beyond "labor" to a society and to civilization. (Human resources, 2005) As the utility of ICT is discovered across different economic sectors, so these sectors will increasingly incorporate ICT applications and services and will require an ICT-skilled workforce. (Intermediate skills in act as important as high-level skills, 2004) So, the main objective of this article is reviewing the condition of ICT, a group of technologies that are not stable and in a process of ongoing change, for human resource development in Thailand context. The article can describe in three ways 1) How ICT relates to Human Resource Development. 2) Background of Thailand 3) ICT application of Human Resource Development in Thailand. Finally, the benefit of this article can be useful for the education and market places to meet the balance of human capacity among knowledge-based society.



CONTINUING PROFESSIONAL EDUCATION: TRAINING AND DEVELOPING FILIPINO PROFESSIONALS AMIDST GLOBALIZATION

Author             Zenon Arthur Siloran Udani, Ph.D.
University of Macau, Macau S.A.R., China

Abstract

Continuing Professional Education (CPE) indicates a person’s concern for professional and personal development. Professional associations serve as an avenue through which CPE is realized. Updating members of associations on relevant issues in their field is unquestionably important. Moreover, professional associations must aim at competence-building and performance-enhancement among their members. Likewise, they should help mold the characters of professionals by inculcating their core values and positive attitudes among their members, which should translate into ethical behavior



 


 

 

-->

.

Syndicate content