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Type of the article: Research Article AbstractIn Vietnam, nearly 98% of operating companies are small and medium-sized enterprises (SMEs), the majority of which rely on outsourced accounting services (OAS) rather than in-house accounting departments. Despite the widespread use of OAS, limited research exists on the tangible benefits these services provide. This study investigates the factors associated with SME performance, focusing on the impact of routine, non-routine, and advisory accounting services. Data were collected via questionnaire from 358 respondents across 176 SMEs in Da Nang between October and December 2024. Of these enterprises, 56% were small, 33% were micro, and 11% were medium-sized firms. Respondents were predominantly male (63%), aged 36–45 (32%), with 5–10 years of experience (50%); 34% held director roles, while 66% were vice directors. Using the PLS-SEM method, the study explores the relationship between outsourced accounting services, compliance benefits, management benefits, and operational performance. Findings reveal that both routine and advisory services significantly influence compliance and management benefits, which in turn enhance business performance. Non-routine services positively affect management benefits but do not significantly influence compliance benefits. The mediating role of compliance and management benefits is confirmed across all service categories. The study offers theoretical insights and practical recommendations for SMEs to effectively utilize outsourced accounting services and improve operational outcomes. AcknowledgmentsHa Hai Giang was funded by the Master, Ph.D. Scholarship Programme of Vingroup Innovation Foundation (VINIF), code VINIF.2023.TS.026.

Child maltreatment remains a major health threat globally that requires the understanding of socioeconomic and cultural contexts to craft effective interventions. However, little is known about research agendas globally and the development of knowledge-producing networks in this field of study. This study aims to explore the bibliometric overview on child maltreatment publications to understand their growth from 1916 to 2018. Data from the Web of Science Core Collection were collected in May 2018. Only research articles and reviews written in the English language were included, with no restrictions by publication date. We analyzed publication years, number of papers, journals, authors, keywords and countries, and presented the countries collaboration and co-occurrence keywords analysis. From 1916 to 2018, 47,090 papers (53.0% in 2010–2018) were published in 9442 journals. Child Abuse & Neglect (2576 papers; 5.5%); Children and Youth Services Review (1130 papers; 2.4%) and Pediatrics (793 papers, 1.7%) published the most papers. The most common research areas were Psychology (16,049 papers, 34.1%), Family Studies (8225 papers, 17.5%), and Social Work (7367 papers, 15.6%). Among 192 countries with research publications, the most prolific countries were the United States (26,367 papers), England (4676 papers), Canada (3282 papers) and Australia (2664 papers). We identified 17 authors who had more than 60 scientific items. The most cited papers (with at least 600 citations) were published in 29 journals, headed by the Journal of the American Medical Association (JAMA) (7 papers) and the Lancet (5 papers). This overview of global research in child maltreatment indicated an increasing trend in this topic, with the world’s leading centers located in the Western countries led by the United States. We called for interdisciplinary research approaches to evaluating and intervening on child maltreatment, with a focus on low-middle income countries (LMICs) settings and specific contexts.

Background: Childhood obesity has become a major global epidemic that causes substantial social and health burdens worldwide. The effectiveness of childhood obesity control and prevention depends largely on understanding the issue, including its current development and associated factors in a contextualized perspective. Objectives: Our study aimed to gauge this kind of understanding. Methods: We systematically searched the Web of Science database for studies concerning child obesity published up to 2017 and analyzed the volume of publications, growth rates, impact scores, collaborations, authors, affiliations, and journals. A total of 57,444 research papers were included. Results: The three subject categories with the highest number of papers (over 3,000) were (1) nutrition and dietetics, (2) pediatrics, and (3) public, environmental, and occupational health. We found a dramatic increase in the amount of scientific literature on childhood obesity in the past one or two decades, led by scholars from the USA – ranking at the top regarding the total number of papers (23,965 papers; 30.8%) and total number of citations (859,793 citations) – and multiple Western countries where the obesity epidemic is prevalent. Conclusions: The findings highlight the need for improving international and local research capacities and collaboration to accelerate knowledge production and translation into contextualized and effective childhood obesity prevention.

This review paper presents a framework to evaluate the artificial intelligence (AI) readiness for the healthcare sector in developing countries: a combination of adequate technical or technological expertise, financial sustainability, and socio-political commitment embedded in a healthy psycho-cultural context could bring about the smooth transitioning toward an AI-powered healthcare sector. Taking the Vietnamese healthcare sector as a case study, this paper attempts to clarify the negative and positive influencers. With only about 1500 publications about AI from 1998 to 2017 according to the latest Elsevier AI report, Vietnamese physicians are still capable of applying the state-of-the-art AI techniques in their research. However, a deeper look at the funding sources suggests a lack of socio-political commitment, hence the financial sustainability, to advance the field. The AI readiness in Vietnam’s healthcare also suffers from the unprepared information infrastructure—using text mining for the official annual reports from 2012 to 2016 of the Ministry of Health, the paper found that the frequency of the word “database” actually decreases from 2012 to 2016, and the word has a high probability to accompany words such as “lacking”, “standardizing”, “inefficient”, and “inaccurate.” Finally, manifestations of psycho-cultural elements such as the public’s mistaken views on AI or the non-transparent, inflexible and redundant of Vietnamese organizational structures can impede the transition to an AI-powered healthcare sector.

Financial statements of Vietnamese commercial banks must be audited annually by an auditing firm according to the Government’s regulations. This study identifies factors associated with firm performance and external audit selection. The decision to choose an auditing firm is considered an intermediate variable to determine the degree of impact of some factors on the performance of commercial banks. This study was conducted by interviewing 265 managers holding high positions as CEOs and CFOs at 30 commercial banks in Vietnam. The non-probability sampling method was applied. The survey was produced using Google Forms and sent directly to participants. Structural Equation Modeling (SEM) is applied to test hypotheses. The results show that except for the complexity of a firm, the factors such as legal environment, audit fees, audit firm size and reputation, bank governance, audit experience, and relationship positively impact external auditor selection. Besides, external auditor selection significantly affects firm performance. This study’s conclusions from the viewpoints of bank managers open the door to promising and timely future research. It is necessary to deepen and broaden academic understanding of the ideas and determining elements influencing external auditor selection and firm performance. More research is needed to fully comprehend this problem and move towards a policy solution.

The rapid proliferation of social media platforms has sparked heightened interest among businesses seeking to leverage them to enhance customer purchase intentions. Consequently, there has been a surge in research exploring the intersection of social media marketing and consumer behavior. However, gaps persist regarding the primary themes within this research domain. This study analyzes 282 research papers spanning from 2012 to 2022, sourced from the Web of Science Core Collection, focusing on social media and customer purchase intentions. Leveraging Latent Dirichlet Allocation (LDA) commands in STATA and VOSviewer software, the study investigates emerging trends and prevalent themes, visualizing the dataset. The findings indicate a notable increase in research output, particularly from developed countries, with significant collaboration between developed and developing nations. Moreover, the study identifies five principal research topics: 1) the impact of social media marketing on consumer purchase intention, 2) the consequences of online brand communities on purchase behavior, 3) factors influencing consumer purchase intention, 4) influencer effects on purchase intention, and 5) social media advertising and marketing strategies. Future inquiries should delve into various factors shaping customer purchase intentions, including the role of influencers, word-of-mouth dynamics, and advertising strategies while considering the diverse cultural contexts across different regions. This comprehensive analysis provides valuable insights for researchers and practitioners alike, guiding future endeavors in understanding and harnessing the power of social media in consumer decision-making processes. AcknowledgmentsGiang Hai Ha was funded by the Master, PhD Scholarship Programme of Vingroup Innovation Foundation (VINIF), code VINIF.2022.TS030.

Novel coronavirus disease 19 (COVID-19) is a global threat to millions of lives. Enormous efforts in knowledge production have been made in the last few months, requiring a comprehensive analysis to examine the research gaps and to help guide an agenda for further studies. This study aims to explore the current research foci and their country variations regarding levels of income and COVID-19 transmission features. This textual analysis of 5780 publications extracted from the Web of Science, Medline, and Scopus databases was performed to explore the current research foci and propose further research agenda. The Latent Dirichlet allocation was used for topic modeling. Regression analysis was conducted to examine country variations in the research foci. Results indicate that publications are mainly contributed by the United States, China, and European countries. Guidelines for emergency care and surgical, viral pathogenesis, and global responses in the COVID-19 pandemic are the most common topics. There is variation in the research approaches to mitigate COVID-19 problems in countries with different income and transmission levels. Findings highlighted the need for global research collaborations among high- and low/middle-income countries in the different stages of pandemic prevention and control.

Financial leasing companies in Vietnam have been established for more than 20 years. However, little is known about the determinant factors of the brand image of these companies. This study aims to measure the associated factors of the brand image of financial leasing companies in Vietnam by employing a cross-sectional study from March to June 2021. An online survey using Google Forms has been sent via email to 350 people, including directors, deputy directors, relevant heads of departments, and employees of financial leasing companies in Vietnam. A total of 298 participants agreed to participate in the survey (the response rate is 85.1%). The Cronbach’s alpha of every factor is higher than 0.8 (ranges from 0.824 to 0.949). Confirmatory Factor Analysis (CFA) results show that the values of Composite Reliability are all higher than 0.7 and ones of Average Variance Extracted are all higher than 0.5, which assure the reliability and validity of the scale. Structural Equation Model (SEM) has been applied, and model fit indexes have been calculated to test the research hypotheses. The findings show that cooperate social responsibility positively affects the brand image of financial leasing companies in Vietnam. Moreover, the result confirms the mediating role of enterprise strategy and operational efficiency for companies’ competitiveness and brand image. These results indicate that managers at finance leasing companies and stakeholders should have suitable policies to increase competitiveness and corporate social responsibility for the sustainable development of financial leasing companies in Vietnam. AcknowledgmentThis paper is a collaboration between the School of Business and Economics and the Institute of Theoretical and Applied Research of Duy Tan University. The authors thank the leaders of the two institutions for helping to make the research cooperation successful.

Audit fees and audit quality have received the attention of stakeholders, clients, audit firms, and third parties. Each subject has its own opinion on determining influencing factors and their relationship. This study aims to investigate the determining factors of audit fees and audit quality in Vietnam. Using random data collection, a questionnaire was created on Google forms and sent to auditors from the 4th quarter of 2020 to the end of the 1st quarter of 2021. 267 valid auditors’ responses in 28 audit firms were used for data analysis. Exploratory factor analysis (EFA) was used to determine relationships between observed variables and factors. The measurement model and recommended hypotheses were confirmed by structural equation modeling (SEM) using SPSS 26 and AMOS 26. The study results show that contract types and audit complexity, audit firms’ reputation, size, and risk significantly impact audit fees and audit quality. In addition, the specialization of the audit firms does not have a positive effect on audit quality but on audit fees. The audit tenure has no statistical impact on audit fees and audit quality. Notably, audit fees statistically affected audit quality. Several implications can be applied, such as increasing the firm size, performing the procedures in response to audit risk, separating audit contract types, and determining the complexity of audit projects and specialties.

Depression in people living with HIV (PLWH) has become an urgent issue and has attracted the attention of both physicians and epidemiologists. Currently, 39% of HIV patients are reported to suffer from depression. This population is more likely to experience worsening disease states and, thus, poorer health outcomes. In this study, we analyzed research growth and current understandings of depression among HIV-infected individuals. The number of papers and their impacts have been considerably grown in recent years, and a total of 4872 publications published from 1990–2017 were retrieved from the Web of Science database. Research landscapes related to this research field include risk behaviors and attributable causes of depression in HIV population, effects of depression on health outcomes of PLWH, and interventions and health services for these particular subjects. We identified a lack of empirical studies in countries where PLWH face a high risk of depression, and a modest level of interest in biomedical research. By demonstrating these research patterns, highlighting the research gaps and putting forward implications, this study provides a basis for future studies and interventions in addressing the critical issue of HIV epidemics.