The purpose of this paper is to provide a critical overview of the use of social marketing in Asia. A total of 17 countries were included in this paper. We demonstrate the development and trends of social marketing in Asia by highlighting prominent and effective cases. Our findings reveal that social marketing practice represents a wide spectrum of topics. However, public policy and education outweigh adoption of social marketing to address social issues. Several barriers influence adoption and effectiveness of social marketing. We highlight a few and recommend strategies to overcome them.

The study investigates Environmental Accounting Information (EAI) as well as factors affecting the environmental accounting implementation by the construction firms listed on the Ho Chi Minh Stock Exchange (HOSE), Vietnam. After eliminating seven enterprises that lacked data, the authors selected a sample of 112 observations from 28 construction businesses listed on the Ho Chi Minh Stock Exchange in the period 2015-2018. This study uses research data extracted from the companies’ annual reports. Then, the data are analyzed by Stata 13 software, including descriptive statistics, correlation coefficient analysis, regression analysis of table data using estimation methods (Pooled OLS, REM, FEM), and testing of model defects (heteroskedasticity test, multicollinearity test, autocorrelation test). The results show that construction companies listed on the Ho Chi Minh Stock Exchange have out factors affecting the environmental accounting implementation by these enterprises, including independent audit firm and listed time. While the independent auditor firm has a positive and significant impact, the listed time has a negative influence. In addition, our study has confirmed the role of institutional factors affecting the disclosure level of EAI on the implementation of environmental accounting by construction enterprises listed on the Ho Chi Minh Stock Exchange.

The study examines direct and indirect impacts of organizational commitment on employee motivation through two mediating factors – opportunistic behavior and knowledge sharing – in Vietnamese enterprises. The samples were selected by the non-probability sampling method followed convenient sampling, relatively stratified by localities in Vietnam. The sample size was 636 employees in Vietnamese enterprises. The number of collected online questionnaires was 379, while the number of valid questionnaires was 329. In the direct survey, the number of distributed questionnaires was 750, while the number of collected questionnaires was 421 and the number of valid questionnaires was 307. The total number of valid questionnaires used for analysis was 636. The study used quantitative methods with structural equation modeling analysis. The results indicate that among the components of organizational commitment, normative commitment has both direct and indirect impacts on employee motivation through two mediating factors: opportunistic behavior and knowledge sharing. Meanwhile, affective commitment has only an indirect impact on employee motivation through these mediating factors. Continuance commitment has both direct and indirect impacts; however, it has only an indirect impact on employee motivation through opportunistic behavior. In addition, the results show opportunistic behavior has a negative impact on the knowledge sharing of employees in enterprises.

This study uses the moderating model to explore the relationships between Corporate Social Responsibility (CSR) associations, brand awareness and consumer purchase intention. Besides investigating the direct effects of CSR associations on brand awareness and consumer purchase intention, this study also focuses on discovering the moderating role of CSR associations on the relationship between brand awareness and consumer purchase intention among Vietnamese students. Adapting scales from previous research, the authors distribute questionnaires to consumers across the country. Then, the validity and reliability are tested via Cronbach’s alpha, Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA). Moreover, by employing a meta-analytical path analysis with a sample of 686 consumers, the authors show that CSR associations play an important role in shaping purchase intention among Vietnamese consumers regarding the consumption of organic milk products. Also, CSR associations have a strong effect on brand awareness. However, our study shows that purchase intention is not directly affected by brand awareness. In other words, brand awareness does not mediate the relationship between CSR associations and purchase intention. Interestingly, authors show that CSR associations moderate the link between brand awareness and consumer purchase intention. Based on the research, some recommendations are made to companies that produce organic milk products.

The study aims to provide some plausible explanation for why Vietnamese listed companies only stop at the level of truthful presentation of information related to accounting data through the opinion of independent auditors. The information is only at the level of compliance with the requirements of Circular 155/2015/TT-BTC in form, but in essence is sketchy. What factors affect the level of voluntary disclosure of listed companies in Vietnam? In order to identify the factors affecting voluntary information disclosure on annual reports of listed companies, the study collected data on annual reports of 122 companies listed on the stock market in Ho Chi Minh City in the period 2015-2018 and uses regression analysis methods. The research presents 8 factors affecting the level of voluntary information disclosure including: Firm size, Listed time, Profitability, Solvency, Separation of board of directors and executive director, Board size, Organizational ownership and Foreign ownership. Next, the study conducted descriptive statistical analysis correlation coefficient analysis to examine the correlation and relevance of independent variables measured by the scale ratio, testing multiple linear regression model. The results of the study show that factors listed time, profitability and organizational ownership affecting voluntary information disclosure on annual reports of listed companies in Vietnam.

This study was conducted to examine how independent audit firms in Vietnam understand and use risk based audit approach (RBAA) in audit practice. To answer the research questions, the researchers used primary and secondary data collected from 2018 to 2019. The results from the interview survey showed that audit firms were aware of the advantages of adopting RBAA. However, RBAA is practiced to a moderate extent by audit firms in Vietnam. Big 4 audit firms use RBAA more popularly than Non-Big 4 audit firms. The causes of the difference are the disadvantages of adopting RBAA and client’s characteristics such as relevant guideline, audit fees, auditors’ knowledge and experience. Besides, the study investigated factors impacting on the RBAA adoption by distributing a questionnaire to 246 auditors of 126 audit firms in Vietnam. A set of statistical appropriate methods where used through SPSS software version 22.0. The results indicated that there were six factors influencing RBAA adoption including: Auditor’s ability, Technological development, Audit fees, auditors’ motivation, Audit time and client’s risk. Of which, auditor’s ability and technological development are factors that have the most significant and positive impacts on the adoption of RBAA. Additional implications were argued in the final section of this study.