Customer participation to co-create value in human transformative services: a study of higher education and health care services

Previous studies on customer participation have mainly focused on its outcome benefits. The current study investigates the effect of various participation behaviors on both process and outcome value in human transformative services. Based on the data surveyed from health care and higher education services in Vietnam, the results show that active and relevant participation behaviors are crucial to co-create value. Information sharing, responsible behavior, and voluntary in-role feedback have different roles in process and outcome value. Voluntary in-role feedback is more important in health care service, while responsible behavior is critical in higher education. Moreover, distinction should be made between passive provision of information and voluntary feedback of customers to the firm.     

Promoting Energy Efficiency in an Emerging Market: Insights and Intervention Strategies

Promoting energy efficiency and conservation is an urgent imperative in responding to the need to reduce carbon dioxide emissions, particularly in emerging markets. This article provides insights into factors that may enhance or impede the purchase of energy-efficient household appliances in Vietnam. It also suggests intervention strategies to enhance the motivators and mitigate the barriers associated with energy-efficient appliance purchases. Data were collected from shoppers in popular electronics and appliance stores. The findings reveal that consumer purchasing behaviors are motivated by long-term savings, environmental protection, social influence, green self-identity and innovative technologies. Major barriers include lack of information, low level of credibility of energy rating labels, high prices, time consumption and limited product range.

This article is of interest to policy-makers, social-environmental organizations, manufacturers and retailers in the development of more effective strategies for promoting energy efficiency and conservation. It extends current knowledge about environmentally responsible behavior in emerging markets such as Vietnam.     

‘Poor children on Tinder’ and their Barbie Saviours: towards a feminist political economy of volunteer tourism

Barbie Saviours is a satirical Instagram account and linked Facebook page that depict white western Barbies volunteering in Africa with the bio, ‘Jesus. Adventures. Africa. Two worlds. One love. Babies. Beauty. Not qualified. Called. 20 years old. It’s not about me… but it kind of is’. Drawing on emerging theories of feminist political economy, we address the growing backlash against volunteer tourism in the popular media and argue that critiques against these images reflect an anti-hegemonic project that highlights the role of sentimental colonialism in contemporary forms of international popular humanitarianism. Widely described as a critique against the ‘White Saviour Complex’, Barbie Saviour is used to popularise a negative image of western female volunteer tourists which currently comprise more than 75% of the industry. These critiques question the morality and legitimacy of female volunteer tourists as well as related spaces of western forms of development in the global south. These satires shine a spotlight on the neocolonial aura of the practice. However, we argue that while this critique is a productive reminder of the symbolic violence of racialised inequality, the critique itself also, albeit inadvertently, perpetuates the ahistorical and apolitical racial, ethnic, gender and class-based binary thinking that it seeks to condemn.     

Playing with class: Middle‐class intensive mothering and the consumption of children's toys in Vietnam

This article explores the way in which Vietnamese mothers purchase, gift and share toys with their children. The study utilises a qualitative design comprising semi‐structured interviews with 10 Vietnamese middle‐class professional working mothers of children aged between 5 and 9. This research highlights the way in which toys defined as “good” by mothers need to fulfil a number of important practical and social functions: they act as an investment in the child's future, as a reward, and as a means for mothers to buy time for themselves. The findings illustrate how these functions are influenced by Confucian and Western discourses of intensive mothering, generating a localized style of middle‐class intensive mothering, characterized by what we have called the ideal of the triple excellent and intensive mother.     

The concept of consumer vulnerability: Scale development and validation

Although studies of nonrational consumer behaviour in the fields of psychology and marketing are widespread, few scholars have discussed this issue from the integrated perspective of individual characteristics and consumer welfare. Extant research has introduced the concept of consumer vulnerability to deepen the study of nonrational behaviour. The present research defines consumer vulnerability as an individual characteristic, that is, a tendency to be influenced by an external stimulation or temptation that leads to decisions harmful to the person's own welfare. To operationalize this concept, this study develops a consumer vulnerability scale. Results from exploratory factor analysis and confirmatory factor analysis reveal the following seven dimensions of consumer vulnerability: product knowledge, product promotion, marketing and emotional stress, social pressure, purchasing power, refunds policy and discrimination ability. After verifying the scale's reliability and validity, this study confirms that it can be applied to measure the degree to which consumer welfare has been harmed and predict nonrational decision‐making behaviour. Limitations and future research directions also are discussed.     

Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency?

This paper investigates the potential for accounting rules to mitigate under-investment induced by myopic managerial incentives. It exploits the difference within US GAAP requiring the capitalization of some research and development (R&D) costs in software development but proscribing the capitalization of R&D in other industries. We first investigate whether other hi-technology firms with no capitalization of R&D costs suffer higher levels of under-investment in myopic settings relative to software development firms. Second, we investigate whether the capitalization rule assists in mitigating under-investment within the software development industry, and whether this comes at the cost of over-investment in the presence of financial flexibility. Our findings are consistent with the mitigation of under-investment in the software development setting but we find no evidence of over-investment in the presence of high financial flexibility. Other hi-tech firms that cannot capitalize R&D costs suffer higher levels of under-investment relative to software development firms. Finally, we find that the ability to capitalize for the sample of software firms does reduce the probability of cutting R&D investment when managers are under earnings pressure. The findings in this paper are relevant to standard setters seeking to understand the costs imposed by (understandably) conservative accounting rules, and how verification of points of feasibility alongside less conservative accounting can prevent dysfunctional investment outcomes. This is the first study to consider whether the ability to (justifiably) capitalize the costs of internally generated intangibles can improve investment efficiency (the allocation of resources).     

The construction of accountant identity in a transitioning economy: the case of Vietnam

This study investigates the complex and multi‐faceted ways in which Vietnamese accountants have (re)constructed their occupational identity within a context of ongoing socio‐political and economic development. The concept of ‘identity work’ and Bourdieu's notions of field, habitus and capital guide the investigation, with the evidence base comprising a series of interviews with Vietnamese accountants. Three interpretive schemes are identified as ‘operating principles’ that characterise accountants’ identity construction. These patterns are outcomes of the negotiations of accountants with their respective institutional environment in which accountants’ negotiating power is fuelled by their experience (habitus) and capital (economic, social and cultural capital).     

An examination of the Vietnamese emerging market economy: understanding how and why auditors have responded to the audit law reforms

Using New Institutional Sociology (NIS), we seek to explain the variation between what was intended with the Vietnamese reforms to audit in 2011 and the actual practice, and why there is variation. This paper reports findings from interviews with 70 individuals representing identified groups of stakeholders in the market for audit and assurance services in Vietnam. Overall, the findings indicate that there still exist business risks for foreign companies that pursue trade and commerce in communist Vietnam, particularly where non‐Big 4 audit firms are involved in the external audit function, as in some cases auditor independence is most likely compromised.