Asean International Sandbox Conference

Editor's Note

2026-01-18T03:20:26SE Asia Standard Time

Advisory Board

2026-01-18T03:20:26SE Asia Standard Time

2026-01-18T03:20:27SE Asia Standard Time

How Do Accounting Information Systems Shape Firm Performance in Small and Medium Enterprises in Transition Economy?

2026-01-18T03:20:26SE Asia Standard Time

Accounting information systems play a critical role in providing timely and reliable information to support managerial decision-making and control. This study investigates how the components of accounting information systems: people, procedures, software, data, information technology (IT) infrastructure, and internal control influence the non-financial performance of Vietnamese small and medium enterprises (SMEs). The sample data are 208 valid respondents from SMEs through a structured survey. The measurement quality test reveals that, the data and software components are integrated into a single construct, referred to as database in the digital transformation context. The regression analysis indicates that the five AIS components exert positive effects on the non-financial performance of SMEs. Database demonstrates the strongest influence, followed by IT infrastructure and internal controls. These findings contribute to the literature in transition economies by highlighting the predominance of technological resources over human-related factors, which contrasts with some prior studies. From a practical perspective, the results suggest that SMEs should prioritize investments in database management, software systems, and IT infrastructure, alongside the development of appropriate internal control mechanisms, to enhance non-financial performance across customer, internal process, and learning dimensions.

Digital Marketing Context: The lmpact of Black Swan's 7P Marketing Mix on Customer Satisfaction Across Consumer Segments

2026-01-18T03:20:27SE Asia Standard Time

Black Swan Cake stands as a premier brand within China's cake industry. This study, grounded

in the 7P theory and digital marketing frameworks, examines how the product positioning of the

high-end brand ‘Black Swan’ influences satisfaction levels across distinct consumer segments.A

questionnaire survey was conducted among customers with prior purchasing experience of ‘Black

Swan’ products. Data analysis was conducted using SPSS 27.0. Findings indicate that all 7P elements

exert a significant positive influence on customer satisfaction. Significant variations in satisfaction

levels were observed across different consumer segments.The research clarifies the mechanisms

influencing Black Swan customer satisfaction and identifies distinct consumption preferences among

different groups. It provides actionable recommendations for the enterprise and offers valuable insights

for comparable brands.

A Study of Space, Time, Visual, and Audio in the Magical Realist Cinema of Apichatpong Weerasethakul

2026-01-18T03:56:53SE Asia Standard Time

This reseach aims to investigate how space, time, visual, and audio operate as key aesthetic and perceptual elements in Apichatpong Weerasethakul’s magical realist cinema. Through qualitative textual and formal analysis, this research examines three representative films, including Tropical Malady (2004), Uncle Boonmee Who Can Recall His Past Lives (2010), and Memoria (2021). The research objectives were to identify key space and time patterns in Apichatpong Weerasethakul’s magical realist cinema, and to analyze the role of visual and audio elements in constructing dream-like perception within a magical realist aesthetic. The findings indicate that Apichatpong’s magical realism functions narrative mode but as a sensory and audiovisual strategy of perception. Through the integration of space, time, visual, and sound, his cinema constructs a perceptual experience rooted in everyday reality rather than explicit fantasy, contributing to discussions of magical realist cinema and sensory aesthetics in Southeast Asian contemporary film.

Applying Institutional Theory to Environmental Auditing: Empirical Evidence from Industrial Parks in Phu Tho Province, Vietnam

2026-01-18T03:20:27SE Asia Standard Time

This paper explores how environmental auditing contributes to sustainable industrial transformation in Vietnam, focusing on institutional change within industrial parks in Phu Tho Province. 1) Introduction with rationale: This study examines how environmental auditing shapes governance and sustainability performance in industrial parks in Phu Tho Province, Vietnam, addressing the practical need to align provincial industrial growth with international Eco-Industrial Park (EIP) standards through an Institutional Theory lens. 2) Objectives: It clarifies why environmental auditing matters in developing contexts by specifying the policy and implementation gaps it can close-compliance deficits, weak coordination, and slow diffusion of EIP practices. 3) Methodology: A qualitative case study synthesizes documentary evidence and stakeholder insights from two state-led audits (2021, 2025), evaluating four dimensions (management, environmental, social, economic). 4) Results and Discussion: Auditing functions as both a coercive compliance instrument and a catalyst of institutional change: coercive pressures strengthened enforcement; normative pressures fostered inter-agency collaboration and stakeholder engagement; mimetic pressures accelerated convergence with international EIP practices. However, persistent weaknesses remain in transparency, infrastructure provisioning, and the internalization of sustainability values. 5) Conclusions: Environmental auditing can drive institutional transformation where regulatory capacity and coordination are uneven, offering actionable policy levers to integrate auditing with sustainable industrial governance and to operationalize EIP frameworks in similar developing regions.

Data and Techniques Used in Consumer Credit Rating Model

2026-01-18T09:52:46SE Asia Standard Time

The consumer credit rating models play a vital role in the financial industry helping organizations to make decisions on providing a loan and managing credit risk. The current paper of systematic review will try to consolidate the existing knowledge about data and techniques used within consumer credit rating models as well as give an overview of the present state of research and offer some suggestions on potential areas of future exploration.

The Relationship Between Firm Characteristics and Tax Debt : Evidence from Small and Medium Enterprises (SMEs) in Hanoi

2026-01-18T09:55:55SE Asia Standard Time

This study investigates the relationship between firm-specific characteristics and tax debt among small and medium-sized enterprises (SMEs) in Hanoi, Vietnam, during 2022-2024. Employing Exploratory Factor Analysis and multiple linear regression on 285 valid responses from SMEs managers and accountants, the research identifies seven critical determinants influencing tax debt: firm size, corporate governance quality, asset structure, industry sector, debt level, psychological factors, and business performance. The validated model demonstrates robust explanatory power, with firm size emerging as the predominant determinant, followed by corporate governance quality. The findings reveal strong alignment between managerial perceptions and actual tax debt outcomes, indicating that resource constraints and structural limitations - rather than awareness deficits - constitute primary compliance barriers. The research extends firm characteristic theories from tax avoidance to tax debt phenomena in transitional economies, validating the Theory of Planned Behavior and liquidity constraint theories within the SMEs context. Practically, the study suggests differentiated compliance support mechanisms, capacity-building interventions targeting governance competencies, and sector-specific approaches rather than awareness campaigns, contributing evidence-based insights for tax policy formulation in emerging economies.

Asean International Sandbox Conference

Editor's Note

Advisory Board

Table of Contents

How Do Accounting Information Systems Shape Firm Performance in Small and Medium Enterprises in Transition Economy?

Digital Marketing Context: The lmpact of Black Swan's 7P Marketing Mix on Customer Satisfaction Across Consumer Segments

A Study of Space, Time, Visual, and Audio in the Magical Realist Cinema of Apichatpong Weerasethakul

Applying Institutional Theory to Environmental Auditing: Empirical Evidence from Industrial Parks in Phu Tho Province, Vietnam

Data and Techniques Used in Consumer Credit Rating Model

The Relationship Between Firm Characteristics and Tax Debt : Evidence from Small and Medium Enterprises (SMEs) in Hanoi