Asean International Sandbox Conference

Advisory Board

Kanitsorn Terdpaopong — 2025-01-03

Editor's Note

Kanitsorn Terdpaopong — 2025-01-03

A Study on the Cross-Cultural Adaptation of Expatriates in Chinese Enterprises: A Case Study of Thailand

FEIYU DENG — 2025-01-03

With the globalization of China's economy, Chinese-funded enterprises have increasingly expanded their presence in overseas markets. This study aims to analyze the current situation of cross-cultural adaptation of expatriates from Chinese-funded enterprises in Thailand and its influencing factors to cope with the challenges faced by Chinese-funded enterprises in the expansion of international markets under the background of globalization. The study used a questionnaire survey method to collect data on expatriates from a number of Chinese-funded companies in Thailand and obtained a total of 214 valid samples. Data analysis was performed using SPSS software to verify hypotheses and explore key influencing factors. Research has found that expatriates have the most difficulty adjusting to work. Language ability, cultural attitudes, organizational support, and family support significantly affect the cross-cultural adaptation of expatriates to varying degrees. The findings show that improving language skills and cultivating an open cultural attitude can significantly improve employee adaptability. Based on these findings, this article puts forward corresponding practical suggestions, including strengthening the selection and training of expatriates, providing more systematic organizational support, and paying attention to the family needs of expatriates to improve their level of cross-cultural adaptation. The research results of this article not only provide theoretical references for Chinese-funded enterprises on cross-cultural management strategies but also provide corresponding suggestions for improving the adaptability of expatriates.

The Impact of Psychological Factors in Short Video Platforms on Consumer Purchasing Decision

Jiayu Fu — 2025-01-03

This study, using Douyin as a case, explores how digital management prac tices (inventory management, coupon settings, and image recognition) influence consumers' purchase decisions through psychological factors (instant gratification, scarcity effect, urgency effect, and perceived convenience). An analytical frame workbased on the SOR model is constructed, and structural equation modeling (SEM) is applied to examine the relationships between independent variables (digital management practices), mediating variables (psychological factors), and the dependent variable (purchase decision). The results confirm that all hypotheses are valid. Inventory management, coupon settings, and image recognition positively influence consumer purchase de cisions through psychological factors, which play a key mediating role. Further analysis reveals that the combination ofinventory management and instant gratif ication has the most significant impact on purchase decisions

An Empirical Study on the Impact of Corporate Social Responsibility on Financial Performance in Financial Enterprises

TONGJUN LIU — 2025-01-03

As society advances, corporate social responsibility (CSR) has garnered substantial scholarly attention. This article aims to explore the impact mechanism of financial CSR on its financial performance. The research adopted an empirical research method and conducted an in-depth study of the panel data of 71 listed financial companies in China from 2013 to 2020. This study focuses on the specific impact of financial CSR on financial performance, and further explores the mediating role of corporate reputation in the relationship between the two. The research results show that the social responsibility practices of financial enterprises significantly improve their financial performance, and corporate reputation plays a mediating role in the relationship between the two. The research conclusions not only provide new perspectives and methods for the management practices of financial enterprises , and also provides policy makers with a theoretical basis to promote the effective implementation of CSR.

Factors Influencing the Quality of Accounting Students’ Internships

Hung Hoang Dau — 2025-01-03

This paper investigates the factors affecting the quality of internship activities for accounting students in Hanoi, Vietnam. The study employed a quantitative research method. Data was collected using a non-probability sampling approach, with responses from 174 students who have participated in internships compiled via Google Forms Spreadsheets and cleaned using Excel before analysis with SPSS. The data analysis results reveal four factors influencing internship quality, ranked by their level of impact as follows: (i) Students themselves; (ii) Internship providers; (iii) Supervising lecturers; and (iv) Universities. No significant differences in internship quality were found between male and female students. Based on these findings, the paper proposes four solutions to improve the internship experience for accounting students.

A Comprehensive Overview of Professional Ethics in Accounting and Auditing within University Education in Vietnam

Ngo Thi Thu Hang — 2025-01-03

Professional ethics in accounting and auditing serve as essential benchmarks, providing guidelines that enable accountants and auditors to perform their duties with integrity and professionalism during audits. Mastery and adherence to the fundamental principles and core values of professional ethics are critical in enhancing the quality of accountants' and auditors' work, as well as in fostering public trust in audit practices. Research suggests that the issue of professional ethics in auditing can be effectively addressed through education at the undergraduate level, leading to improvements in auditors' awareness, identification skills, and conduct. Universities in Vietnam that offer accounting and auditing programs have implemented various strategies to incorporate professional ethics into their curricula; however, the impact of these efforts has been limited. To support the growth of this profession amid rapid technological advancements, an evolving business landscape, and rising risks, it is imperative to strengthen the focus on professional ethics training at the university level. This includes refining teaching methods, updating curriculum content, and enhancing organizational practices to provide more practical training opportunities, while fostering collaboration with professional associations and auditing firms.

The Fanclubs' Exposed and Attitudes towards Facebook of the J.W. Rangsit Football Club

Rattawut Nivornusit — 2025-01-03

This study aims to investigate the behaviors and attitudes displayed by a collection of fanclubs towards the Facebook page of the J.W. Rangsit Football Club of Rangsit University, Pathum Thani in Thailand. Employing a quantitative methodology, the research conducted questionnaires as its primary means of data collection from a sample of 200 followers of the J.W. Rangsit Football Club on Facebook. Data analysis involved the utilization of frequency, percentage, and mean measures, while hypothesis testing incorporated t-test, One-way ANOVA, and Pearson Correlation statistics. The study's findings have contributed significantly to the comprehension of fanclub dynamics and interactions within the realm of social media platforms. Specifically, the study illuminated noteworthy differences in demographic characteristics and displayed behaviors among the fanclubs on the J.W. Rangsit Football Club's Facebook page, reaching statistical significance at the 0.01 level. This insight offers valuable information for club management and social media administrators to tailor content and engagement strategies according to distinct fanclub profiles. Moreover, the study unearthed a robust correlation between the fanclubs' exhibited behaviors and their attitudes towards the J.W. Rangsit Football Club's Facebook presence, once again at a significance level of 0.01. This finding underscores the interplay between online behaviors and attitudes, providing insights into how these elements impact fan engagement and loyalty. It is recommended to explore the possibility of conducting a qualitative study in future research endeavors, as this approach can offer deeper insights and more comprehensive results.

The Impact of ChatGPT on the Learning Motivation of Students in the Accounting & Auditing Faculty at the University of Economics & Business - Vietnam National University, Hanoi

Hien Thi Nguyen — 2025-01-13

In the context of an evolving educational landscape characterized by rapid technological advancements, artificial intelligence (AI) has emerged as a transformative resource, reshaping pedagogical approaches and learning methodologies. Intelligent chatbot systems have ushered in a new era, enabling efficient interactions, information retrieval, and resolution of academic inquiries for both educators and students. ChatGPT, at the forefront of these advancements, represents a significant breakthrough in natural language processing, providing robust support for learning activities. This study aims to examine the impact of ChatGPT on the learning motivation of students within the Accounting and Auditing Faculty at the VNU University of Economics and Business. Based on the findings, the authors offer recommendations for the optimal use of ChatGPT. Employing both qualitative and quantitative research methods, along with data analysis techniques, the study surveyed 250 students majoring in Accounting and Auditing. The results indicate that factors such as Academic Content Creation, Usefulness, Feelings When Using, Information Seeking, and Challenges in Usage significantly influence their learning motivation.

Keywords: ChatGPT, Impact, Learning Motivation, Accounting and Auditing, University of Economics and Business, Vietnam National University.

The Impact of Non-interest Income on Bank’s Operational Efficiency during the COVID-19 Pandemic: Empirical Evidence from Vietnam

Dang Thu Hang — 2025-01-13

This paper aims to investigate the impact of non-interest income and operational efficiency in Vietnam banks during the COVID-19 pandemic. For this purpose, two models: the Fixed Effects Model (FEM) and the Random Effects Model (REM) are used. The results indicate a negative relationship between non-interest income and banks' operational efficiency during the pandemic. Additionally, the loan-to-asset ratio has an insignificant effect on operational efficiency, while other factors influence bank efficiency in both positive and negative directions. This study makes notable contributions to existing literature. Firstly, while it is not the first to explore the relationship between non-interest income and bank operational efficiency, it is among the first to introduce COVID-19 as a novel independent variable in examining this relationship. This is particularly relevant for Vietnamese banks, where non-interest income has gained prominence in revenue streams due to technological advancements. However, Vietnam’s banking system remains underdeveloped and vulnerable, especially during crises like the pandemic. Therefore, this study is valuable in highlighting the need for greater focus on non-interest income within the banking system during extraordinary events

The Impact of Accounting Conservatism on Financial Performance in Real Estate Enterprises listed on Vietnam Stock Exchange

Dang Thu Hang — 2025-01-13

This study aimed to identify the impact of accounting conservatism on financial performance in real estate enterprises listed on the Vietnam Stock Exchange, where the accounting conservatism was measured through the model of (Ahmed & Duellman, 2007), an approach based on accruals, while the financial performance was measured through the return on assets (ROA), return on equity (ROE), and return on sales (ROS). In order to achieve the objectives of the study, descriptive and analytical approaches were adopted, where the study was conducted on a sample of 285 real estate enterprises listed on the Vietnam Stock Exchange for the period from 2020 to 2023. The research results show that among the independent variables included in the model, there are negatively impacting of the accounting conservatism on financial performance with statistical significance of 1%. This paper contributes to recommended that companies reconsider strict adherence to accounting conservatism principles.

Asean International Sandbox Conference

Advisory Board

Editor's Note

Table of Contents

A Study on the Cross-Cultural Adaptation of Expatriates in Chinese Enterprises: A Case Study of Thailand

The Impact of Psychological Factors in Short Video Platforms on Consumer Purchasing Decision

An Empirical Study on the Impact of Corporate Social Responsibility on Financial Performance in Financial Enterprises

Factors Influencing the Quality of Accounting Students’ Internships

A Comprehensive Overview of Professional Ethics in Accounting and Auditing within University Education in Vietnam

The Fanclubs' Exposed and Attitudes towards Facebook of the J.W. Rangsit Football Club

The Impact of ChatGPT on the Learning Motivation of Students in the Accounting & Auditing Faculty at the University of Economics & Business - Vietnam National University, Hanoi

The Impact of Non-interest Income on Bank’s Operational Efficiency during the COVID-19 Pandemic: Empirical Evidence from Vietnam

The Impact of Accounting Conservatism on Financial Performance in Real Estate Enterprises listed on Vietnam Stock Exchange