Entrepreneurial and managerial spirit in Vietnam from ontological, epistemological, and axiological perspectives

Abstract

This study examines the entrepreneurial and managerial spirit in Vietnam through three fundamental philosophical  dimensions:  ontology,  epistemology, and axiology. Drawing on a synthesis, analysis, and interpretation of contemporary scholarship alongside Vietnam’s socioeconomic context, the article explains how enterprises and entrepreneurial actors are understood not merely as economic entities, but as social actors embedded in institutions, communities, and Vietnam’s distinctive cultural value system. From an  epistemological  perspective,  the  study  shows that knowledge of entrepreneurship and management in Vietnam is contextual and hybrid, shaped by the interaction between modern management models, practical experience, and indigenous knowledge within a transitional economy. From an axiological standpoint, the article analyzes the coexistence of growthand efficiency-oriented values with emerging values related to social responsibility, business ethics, and sustainable development, particularly through ESG (Environmental, Social, and Governance) frameworks and the Sustainable Development Goals (SDGs). The findings affirm that approaching entrepreneurship and management from an integrated philosophical foundation clarifies underlying theoretical assumptions and broadens the field beyond a predominantly economic focus toward a wider socio-philosophical perspective. The study also offers academic implications for policymaking in education and governance aimed at advancing the SDGs in Vietnam.