International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)

Title: Logistics Capability as a Strategic Driver of U.S. Market Entry for Vietnamese Exporters

Authors: Ngoc Hoang Le Chau, Ha Nguyen Manh

Volume: 10

Issue: 4

Pages: 52-59

Publication Date: 2026/04/28

Abstract:
Vietnamese exporters expanding into the U.S. face increasingly complex logistics, tariff shocks, and regulatory scrutiny that elevate logistics from a back-end cost center to a strategic capability for sustaining competitiveness. This study empirically examines how digitalization, supply-chain integration, and data visibility accumulate into logistics capability and how this capability, in turn, drives logistics performance and market entry success, while accounting for the moderating roles of tariff exposure, green logistics practices, and 3PL/4PL intensity. Using survey data from 176 Vietnamese exporting firms and validated multi-item Likert scales, we apply PLS-SEM complemented by two-stage DEA to test mediation-moderation relationships and validate robustness. Results show that digitalization, integration, and visibility jointly explain 59% of the variance in logistics capability, which significantly enhances logistics performance (? = .46) and market entry success (? = .21), with logistics performance further strengthening market outcomes (? = .38); logistics capability fully mediates the effects of the three enablers on performance. Tariff exposure erodes the conversion of capability into performance, whereas 3PL/4PL partnerships and green logistics practices strengthen this linkage. Overall, the findings reposition logistics capability as a strategic, context-dependent asset that converts digital and collaborative investments into resilience and competitive advantage for Vietnamese exporters operating under tightening U.S. trade barriers.

Download Full Article (PDF)