The textile and apparel industries play an important role in Vietnam’s economy in general and the manufacturing sector in particular. As a matter of fact, Vietnam ranks as one of the leading suppliers of textile and apparel for major economies in the world, including the European Union. This paper attempts to examine the potential impacts of the European Union - Vietnam Free Trade Agreement on the export of Vietnam’s apparel at three levels: 2, 4, 6–digit HS respectively, assuming full liberalization from Vietnam to European Union by 2026. An analysis is undertaken using WITS-SMART model to identify the variation of Vietnam’s apparel export as well as to predict some most affected products if European Union - Vietnam Free Trade Agreement is in full application. As a result, Vietnam’s apparel exporting to European Union will increase significantly by 42% compared to the base year (2016) and is expected to reach US$4.220 billion in the next 8 years. Due to trade diversion dominates over trade creation effect, Vietnam’s apparels will get more gains than non - European Union - Vietnam Free Trade Agreement members; however, this result is not because of an effective allocation of resources. Therefore, policy makers should implement some remedies to improve the competitivey of Vietnam’s apparels, to reduce the production price to bring advantages for both Vietnam and Europe.

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This study develops and empirically validates a Participation–Learning–Innovation–Performance chain by integrating employees’ budgetary participation, learning goal orientation, innovative behaviors, and job performance. In particular, this study evaluates the mediating effect of employees’ learning goal orientation on the relationship between their budgetary participation and innovative behaviors, and then examines the performance effect of these innovative behaviors on subsequent job performance. The hypotheses were empirically tested using a sample of 337 mid- and low-level managers from business organizations in Vietnam. Partial least squares-structural equation modeling was performed to test the hypotheses. The findings indicate that: (1) Employees’ learning goal orientation acts as a transmitting device that connects their budgetary participation and innovative behaviors, and (2) these behaviors in turn lead to enhanced job performance. From these findings, this study proposes theoretical and managerial implications regarding designing a favorable budgetary environment for positive employees’ performance outcomes.

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Purpose The purpose of the present study is to examine the relationship between spiritual leadership and employees' alienative commitment to the organization, both directly and indirectly, via employee social capital. We also test the role of employee political skill as a boundary condition of the indirect spiritual leadership–alienative commitment link. Design/methodology/approach Time-lagged data were collected from 491 employees in various manufacturing and service organizations. Data were analyzed using structural modeling equation in Mplus (8.6). Findings Spiritual leadership was negatively associated with alienative commitment, both directly and indirectly, via social capital. Employee political skill moderated the indirect relationship between spiritual leadership and alienative commitment, such that the relationship was stronger when employee political skill was high (vs low). Practical implications The demonstration of spiritual leadership's behaviors by both managers and employees can develop employees' social capital at work, which in turn can reduce employees' negative commitment to the organization. Likewise, improving employees' political skills can help leadership diminish alienative commitment. Originality/value The present work contributes to the literature on spiritual leadership by foregrounding how and why spiritual leadership undermines employee alienative commitment to the organization. By doing so, the study also enhances the nomological networks of the antecedents and outcomes of social capital and contributes to the scant literature on negative alienative commitment. Given the prevalence and negative repercussions of alienative commitment for employees' and organizations' productivity and performance, our findings are timely and relevant.

Purpose The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact of the financial autonomy on support from leadership. How this impact has affected elements of accounting information systems such as hardware, software, communications technology and chief accountant to support providing the quality of the financial accounting information. Design/methodology/approach The research model is in the SEM form and measurement models are reflective scales so this study applies the PLS-SEM analysis technique on the Smart PLS 3.2.7 software to test the research hypotheses. Analytical data is collected through survey questionnaires with observed variables measured using the typical 7-point Likert scales. The result obtained after cleaning the data includes 164 Vietnamese public organizations with the different levels of the financial autonomy. Findings This research has three primary findings: firstly, FA has a positive direct effect on FAIQ and SL. Secondly, SL influences FAIQ through four mediate variables including AM, HW, SW and CN. Finally, SL also acts as a mediate variable in the relationship of FA and FAIQ. Originality/value This is one of the first empirical studies to examine the role of financial autonomy in leadership support to improve the quality of the accounting information in the public sector in the context of the Vietnamese government is promoting the financial autonomy of public organizations.

Purpose The study aims to reveal the effects of transformational leadership on nonfamily employee international intrapreneurship with the mediating role of psychological empowerment. Design/methodology/approach The study sample consists of 379 employees at 132 family export and import firms in Ho Chi Minh City of Vietnam. The data is analyzed by a partial least squares structural equation modeling (PLS-SEM). Findings The paper reveals that transformational leadership had a positive and significant influence on nonfamily employee international intrapreneurship. The effect of transformational leadership on international intrapreneurship is strongly mediated by psychological empowerment. Practical implications Family firms would have to form the architecture and mechanisms for supporting the dedication of nonfamily international intrapreneurship actions with transformational leadership and psychological empowerment. Originality/value The paper grants the driving mechanism of the transformational leadership on nonfamily employee international intrapreneurship through the mediating role of employee psychological empowerment in the context of family businesses in an emerging market.