CORPORATE CULTURE, PROFESSIONAL ETHICS, AND CSR AS DETERMINANTS OF OPERATIONAL PERFORMANCE: EVIDENCE FROM VIETNAMESE FINTECH FIRMS

Abstract

This study examines the impact of corporate culture, professional ethics, and corporate social responsibility (CSR) on the operational performance of Fintech firms in Vietnam. While prior Fintech research has predominantly focused on technological innovation and adoption, limited attention has been given to internal organizational determinants of performance. Drawing on organizational culture theory, ethical climate theory, and stakeholder theory, this study develops and empirically tests a conceptual model linking corporate culture dimensions, professional ethics, CSR, and organizational performance. Using survey data collected from employees and managers in Vietnamese Fintech firms, the proposed model is analyzed using Structural Equation Modeling (SEM) with AMOS. The results reveal that all five dimensions of corporate culture significantly influence professional ethics, with honor and recognition exerting the strongest effect. Professional ethics is found to strongly promote CSR engagement and directly enhance organizational performance. Although CSR also has a positive effect on performance, its impact is weaker than the direct effect of professional ethics. Furthermore, professional ethics and CSR suggested mechanisms linking corporate culture to operational outcomes. This study contributes to Fintech literature by demonstrating that sustainable performance in technology-driven financial firms depends not only on digital innovation but also on strong cultural and ethical foundations. The findings offer practical implications for managers seeking to enhance operational performance through ethical governance and responsible management practices.