본 연구에서는 외국 기업의 CSR이 개도국 소비자의 구매의도에 영향을 미치는지를 확인하고자 한다. 선행 연 구에서는 다국적기업의 개도국에서의 CSR이 글로벌 이해관계자에 미치는 영향이 큰 것으로 보고하고 있으나, 개 도국 소비자에 미치는 영향에 관하여서는 명확하지 않다. 구체적으로 본 연구에서는 베트남 소비자를 대상으로 자선적 CSR이 기업이미지와 구매의도에 미치는 영향을 분석하였고, 기업이미지에 따라 CSR 효과가 달라질 수 있는지를 검증하였다. 검증 결과, 기대와 달리 베트남 소비자에게는 자선적 CSR이 구매의도에 미치는 영향이 크지 않았다. 구체적으로, 베트남 소비자들의 CSR 인식은 구매의도에 직접적인 영향을 주지 않았다. 그러나 CSR은 기업이미지에 유 의한 영향을 미치고, 기업이미지를 통해 간접적으로 구매의도에 영향을 미치는 것으로 나타났다. 그리고 CSR 효 과는 호의적인 브랜드에서는 나타나지 않았다.

This paper explores the barriers to derivative accounting disclosures in Vietnamese companies and ranks their relative importance for effective and efficient remedies. The Delphi technique was applied to get agreement of panel of experts on the measurement of factors hindering disclosure. Unstructured questionnaires were first sent to twelve experts who had both practical experience and academic knowledge in the field to get ideas on the obstructions to derivatives disclosure. The structured questionnaire was designed to get their agreement on barriers to derivative accounting disclosures. The data analysis with mean, median, mode, standard deviation, and quartile has been implemented to ensure the unanimity. Market-related factors, legislation, accountants’ attributes, managers’ attributes, information technology and communication, and on-site training were the six major obstacles agreed upon by the experts during their in-depth interviews. Then, these factors were ranked by applying the analytical hierarchy process (AHP). The findings confirmed the priority of information technology and communication, which held the greatest weight. Legislation ranked second, followed by market-related factors and on-site training, which explained the impediments to derivatives disclosure. Managers’ and accountants’ attributes had the least contribution to the barriers to derivative disclosures. The results have important implications for actions to enhance corporate derivative disclosures in Vietnam.