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Policy levers for empowering Decent WorkThere is a global rise of precarious work which does not pay enough or is not secure enough for people to live, or which is physically or emotionally toxic. The International Labour Organization (2022) describe ‘Decent Work’ as work which is productive and delivers a fair income, security in the workplace and social protection for families, better prospects for personal development and social integration, freedom for people to express their concerns, organize and participate in the decisions that affect their lives and equality of opportunity and treatment for all women and men. Decent Work is an ambition to empower marginalised groups from histories of disadvantage. As it describes a category of work related to income and social integration, it directly connects to other global challenges such as poverty, hunger, inequality, and health and wellbeing. Despite global policy efforts, even the ‘working poor’ are an increasing population in developed countries like the UK and the US. Policy can be developed to create these the conditions for ‘Decent Work for all’ so that no one is left behind. This policy briefing pinpoints key factors (policy levers) impacting Decent Work for all, drawing insights from Vietnam, one of the world’s fastest growing economies. It draws from a study examining the empowerment of minority ethnic young people (aged 18-25) to re-vision Decent Work in Vietnam with policy-makers, employers and university leaders (see overview of study below). This particular brief draws from survey data to examine the links between exclusionary factors and Decent Work (as defined through 15 characteristics indicated by the International Labour Organization scope above). It pinpoints key principles which can act as policy levers, such as addressing mismatches in localised labour and education markets, problems in policy implementation at the local level, through to a deficit in the range of empowerment capabilities of young people to change their employment prospects at a national level. Whilst the recommendations in this report are directly relevant to policy makers across the fields of education and work in Vietnam and similar developing countries (see context of study below), the underlying principles have a wider resonance and applicability to policy makers across other geographic contexts with similar characteristics. For example, the rising occurrence of informal and unstable work opportunities which do not provide sufficient wage ‘to live’ has been noted for over two decades in the UK and US. We invite all policy makers in the fields of education and work to consider the practical value of the recommendations and principles within this brief.
The resistance in management accounting practices towards a neoliberal economyPurpose – The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam. Design/methodology/approach – Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature. Findings –The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism. Research limitations/implications – The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings. Practical implications – MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country’s competitiveness during transition. Originality/value – This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.