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This study aims to investigate the potential interaction between leadership and the internal control structure and determine whether this interaction can benefit emerging market businesses by increasing the effectiveness of their internal controls. Drawing upon the cognitive consistency and expectancy theories, this study develops and tests a mediated moderation model to examine how leadership consistency and quality can be integrated to regulate the effectiveness of internal control systems toward enhancing firm performance. The partial least squares structural equation modeling (PLS-SEM) results from survey data from 206 Vietnamese firms indicated the following: (a) internal control effectiveness mediates the effect of the internal control structure on firm performance; (b) leadership consistency positively moderates the impact of the internal control structure on internal control effectiveness; and (c) the moderating effect of leadership consistency is strengthened with a higher level of leadership quality. These findings lead to several theoretical and practical implications.

We develop and test a moderated mediation model to explain how management accounting systems impact supply chain integration and firm performance, and how perceived environmental uncertainty influences these relationships. Partial least squares structural equation modeling was used to analyze the survey data from 158 supply chain firms in Vietnam. Results indicate that the use of management accounting systems increases the extent of supply chain integration, which in turn enhances firm performance. Furthermore, perceived environmental uncertainty moderates the positive associations between the use of management accounting systems, supply chain integration, and firm performance. This study makes several contributions to existing literature. First, it elucidates the role of supply chain integration in promoting partner integration in the Vietnamese context. Second, it reveals the performance implications of the interaction between management accounting systems and supply chain integration. Our findings have important implications for supply chain management because they emphasize the need to develop effective management accounting systems and supply chain integration strategies in the context of environmental uncertainty.

This study addresses the compelling need for emerging-market business organizations to excel in turbulent environments. Drawing upon a dynamic capability framework, we delve into organizational mindfulness, resilience, and performance dynamics within emerging-market contexts. Through a moderated mediation model, we investigate the impact of organizational mindfulness on organizational performance, which is mediated by organizational resilience. Additionally, we explore the moderating role of digitalized management accounting systems (MASs) use in enhancing the relationship between organizational mindfulness and organizational resilience. Utilizing partial least squares structural equation modeling (PLS-SEM), we analyze data from a two-phase survey involving 441 managers in Vietnamese organizations. Results confirm organizational resilience as a vital mediator between organizational mindfulness and organizational performance, and digitalized MAS use positively moderates the effect of organizational mindfulness on organizational resilience. This research adds to the literature on the interface between mindfulness and resilience and informs practical strategies for navigating uncertainty. By studying the interplay among mindfulness, resilience, and digitalization, we provide guidance for emerging-market organizations aiming to respond to environmental turbulence successfully.

This paper explores whether green mindfulness is the motivation behind green innovation and whether this relationship is moderated by green transformational leadership. The paper also investigates the indirect influence of green mindfulness on environmental performance through the mediating mechanism of green innovation. The above goals are necessary to find solutions that meet environmental goals, especially in emerging countries such as Vietnam. Data was collected from an online survey of 278 managers in manufacturing firms in Vietnam and analyzed using SmartPLS software with the partial least squares structural equation modeling (PLS-SEM). The results showed that green mindfulness directly affects green innovation, which in turn, contributes positively to environmental performance. Green mindfulness also increases environmental performance through the mediating role of green innovation. Moreover, green transformational leadership moderates the effects of green mindfulness on green innovation. These results contribute to the ability to achieve environmental goals in manufacturing firms. The study shows the role of green mindfulness and green transformational leadership in promoting green innovation and environmental performance in manufacturing firms in emerging market contexts.

AbstractThis study investigates how environmental management accounting (EMA) usage mediates the impact of green dynamic capabilities on environmental performance. Furthermore, the moderating effects of green mindfulness on the relationship between green dynamic capabilities and EMA usage are investigated. The proposed model and its hypotheses are evaluated using partial least squares structural equation modeling (PLS‐SEM) with survey data from 394 large Vietnamese manufacturing firms. The study's findings are as follows: (1) green dynamic capabilities positively affect EMA usage, which, in turn, affects environmental performance; (2) when green mindfulness is strong, the effect of green dynamic capabilities on EMA usage is amplified. These findings demonstrate how the interaction between green dynamic capabilities and green mindfulness can contribute to the success of manufacturing firms that use EMA systems in emerging markets. Additionally, the current study elucidates the mechanism by which green dynamic capabilities influence EMA usage, and it aims to contribute to green dynamic capabilities research in accounting by introducing green mindfulness as a boundary condition.