Search results

Research on the sustainability outcomes of volunteer tourism (VT) in rural communities is rare. Drawing on the perspectives and theoretical concepts related to multiple forms of capital, empowerment, and sustainability, this paper presents the sustainability outcomes of VT and the role of empowerment and volunteer tourism organizations (VTOs) in attaining greater sustainability.

A total of 37 semi-structured interviews and 4 documents were conducted with stakeholders on the perceived socio-cultural impacts of VT on two farm communities in Vietnam. A qualitative thematic coding analysis was used to identify themes that explain the sustainability outcomes of VT.

The results of this study were divided into the nine themes of relationships, community resource development, job opportunities, educational effects, cultural exchanges, health, awareness of environmental conservation, physical changes, and promoting local products and tourism.

VTOs should involve the local community in the decision-making process for volunteer activities. It is essential to share their voices and concerns about how the VT is set up to ensure that they meet the community’s expectations. Moreover, the government can act as a bridge between VTOs and host communities, providing training and support services to locals after volunteers leave.

This research creates a model for connecting the sustainability outcomes of VT, empowerment, and the role of VTOs.

Only a small number of studies have analysed the sustainability of the socio-cultural impacts of volunteer tourism (VT). Existing research tends to focus on volunteers, the host communities and organisations, while the interconnectedness between theories (of capitals) and concepts (i.e. empowerment and sustainability) have received minimal attention. Sustainability is considered both an effect of empowerment and a means for achieving it. Drawing on the perspectives and theoretical concepts related to multiple forms of capital, this paper aims to take an interpretive stance to examine socio-cultural impacts.

This research draws on 37 semi-structured interviews conducted with stakeholders on the perceived socio-cultural impacts of VT on two farm communities in Vietnam. A qualitative thematic coding analysis was used to identify themes that explain the perceptions of the stakeholders within the host communities.

The findings of this study were divided into the nine themes of educational effects, job opportunities, cultural exchanges, relationships, health, awareness of environmental conservation, physical changes, promoting local products and tourism and community resource development. The research provides additional insights into the interconnectedness between different types of capital, empowerment and sustainability of socio-cultural impacts.

VT organisations should provide more opportunities for local residents to become involved in decision-making regarding volunteer activities and to share their voices and concerns about how the VT programmes are set up. The government could provide support services or training and skills to locals after the volunteers leave, which would be significant in developing and maintaining the sustainability of impacts on host communities.

This research creates a model for connecting capital to sustainability and empowerment to study the socio-cultural impacts of VT.

只有少数研究分析了志愿旅游（VT）社会文化影响的可持续性。现有的研究往往集中在志工、所在社区和组织上, 而理论（资本）和概念（即赋权、永续性）之间的相互联系很少受到关注。永续发展既被认为是赋权的效益, 也是实现赋权的一种手段。研究借鉴与多种资本形式相关的观点和理论概念, 并采取说明式立场来检视社会文化影响。

本研究借鉴了与利害关系人进行的 37份半结构化访谈, 了解 VT 对越南两个农场社区的社会文化影响。使用定性主题编码分析来确定能够解释主办社区内利害关系人看法的主题.

结果分为教育效果、就业机会、文化交流、人际关系、健康、环境保护意识、身体变化、推广当地产品和旅游业以及社区资源开发九个主题。该研究为不同类型的资本、赋权和社会文化影响的可持续性之间的相互联系提供了更多见解。

旅游志工组织应为当地居民提供更多机会参与志工活动的决策, 并分享他们对VT计画如何设立的意见与担忧。政府可以在志工离开后向当地人提供支持服务或培训和技能, 这对于发展和维持对东道社区影响的可持续性具有重要意义。

这项研究创建了一个将首都与永续发展和赋权联系起来的模型, 以研究 VT 的社会文化影响。

Sólo un pequeño número de estudios han analizado la sostenibilidad de los impactos socioculturales del turismo de voluntariado (VT). Las investigaciones existentes tienden a centrarse en los voluntarios, las comunidades de acogida y las organizaciones, mientras que la interconexión entre las teorías (de los capitales) y los conceptos (es decir, empoderamiento, sostenibilidad) han recibido una atención mínima. La sostenibilidad se considera tanto un efecto del empoderamiento como un medio para lograrlo. Basándose en las perspectivas y conceptos teóricos relacionados con múltiples formas de capital, la investigación adopta una postura interpretativa para examinar los impactos socioculturales.

Esta investigación se basa en 37 entrevistas semiestructuradas realizadas con partes interesadas sobre los impactos socioculturales percibidos de VT en dos comunidades agrícolas en Vietnam. Se utilizó un análisis de codificación temática cualitativa para identificar temas que explican las percepciones de las partes interesadas dentro de las comunidades anfitrionas.

Los hallazgos de este estudio se dividieron en nueve temas de efectos educativos, oportunidades laborales, intercambios culturales, relaciones, salud, conciencia de la conservación ambiental, cambios físicos, promoción de productos locales y turismo, y desarrollo de recursos comunitarios. La investigación proporciona información adicional sobre la interconexión entre diferentes tipos de capital, el empoderamiento y la sostenibilidad de los impactos socioculturales.

Las organizaciones de turismo de voluntariado deberían brindar más oportunidades para que los residentes locales se involucren en la toma de decisiones relativas a las actividades de voluntariado y compartan sus voces e inquietudes sobre cómo se establecen los programas de VT. El gobierno podría brindar servicios de apoyo o capacitación y habilidades a los locales después de que los voluntarios se vayan, lo que sería importante para desarrollar y mantener la sostenibilidad de los impactos en las comunidades anfitrionas.

Esta investigación crea un modelo para conectar las capitales con la sostenibilidad y el empoderamiento con el fin de estudiar los impactos socioculturales de VT.

Adopting digital transformation is changing the methods through which companies' function, generating novel possibilities and difficulties that force firms to adjust to remain competitive in the digital era. It is critical for firms to embrace this change and utilize technology to develop a more flexible, proactive and effective approach as digital transformation continues to advance at an accelerating pace. Vietnam has been placed at the forefront of these changes in attracting investments and becoming a hub of international trade. As a result, Vietnamese firms have been implementing restructuring and adopting digital transformation to remain competitive with the flow of foreign investment. This paper aims to examine the effects of digital transformation on corporate restructuring in Vietnam. The authors then investigate the moderating role of corporate governance in the digital transformation – corporate restructuring nexus.

The authors employ content analysis to extract information from the annual reports of 747 Vietnamese listed companies, where the authors focus on specific phrases, such as “digitalization”, “big data”, “cloud computing”, “blockchain” and “information technology” over a period of 11 years, from 2011 to 2021. The frequency count of these keywords is calculated to represent the level of digital transformation for the Vietnamese listed firms. A final sample of 118 Vietnamese listed firms with sufficient data is selected for the analysis using the generalized method of moments (GMM) approach.

The results indicate that digital transformation and corporate governance negatively impact corporate restructuring when their effect on corporate restructuring is examined independently. However, corporate governance strengthens the effect of digital transformation on corporate restructuring.

This paper is one of the first to investigate the moderating role of corporate governance on the effect of digital transformation on corporate restructuring in Vietnam. The findings inspire listed firms in Vietnam to implement digital transformation during their corporate restructuring to enhance performance.

This study seeks to evaluate gender diversity within family members and analyze its effects on financial distress in firms listed in Vietnam.

The research employs a Generalized Method of Moments (GMM) regression model to assess the impact of gender diversity on corporate board performance, including factors such as the presence and proportion of female directors, female directors with family ties and the gender of CEOs. The study covers 152 listed companies on the HNX and HOSE exchanges from 2015 to 2022. The GMM model is chosen for its robustness in dealing with endogeneity issues and its ability to provide consistent estimates in the presence of potential correlation between explanatory variables and unobserved effects. This approach allows for a more accurate evaluation of how gender diversity influences operational efficiency and how these companies manage financial difficulties within the sample period.

Our research shows that diversity on the Board of Directors (BOD) as well as female CEO employment not only does not reduce the financial distress of businesses but also increases this situation. However, being both a female and a family member of the BOD is negatively related to financial distress. This can help female members who have connections with the family contribute to the work of adjusting and monitoring the business's operations to suit the family's goals, contributing to improving the operational efficiency of the business. BOD maximizes profits and contributes to promoting the company's sustainable development goals. From there, limited ability to travel and financial exhaustion.

The empirical results obtained from this study contribute to building a solid knowledge base, supporting businesses in the policymaking process and providing empirical evidence to enrich learning materials.

This study provides empirical evidence on how gender diversity influences the financial challenges of businesses, especially within the context of publicly listed companies in Vietnam. It stands out from previous literature by specifically focusing on listed companies in Vietnam. By analyzing the impact of gender diversity on financial difficulties, this study also clarifies how various factors can influence management and business development.

This study aims to examine the relationship between key audit matters (KAMs) and the restatement of financial statements, assessing their impact on the financial statement restatement process.

This study aims to examine the economic context of Vietnam by analyzing data from 170 listed enterprises on the Vietnam stock exchange from 2010–2021. Feasible generalized least squares and robustness regression are conducted to give results and conclusions.

The results show that the KAMs disclosure in the financial statements has not really significantly affected the quality of an audit, so the KAMs disclosure does not have too much impact on the restatement of financial statements. However, this study found that the number of disclosed KAMs would partly reflect the shortcoming that exists in companies' financial statements.

The authenticity of financial statements is crucial for companies to meet auditor requirements, particularly KAMs. Restatements can influence business decisions and provide more accurate financial information to stakeholders. Thus, studying the impact of KAMs on restatement is essential for improving the veracity and reliability of financial statements.

This study clarifies the important role of KAMs in financial statements to recommend investors to be more careful in considering KAMs disclosed by auditors in audit reports. In addition, this study helps to add an overview of KAMs in emerging markets like Vietnam, as well as helps stakeholders to improve the legal system on Accounting – Auditing in Vietnam.

This research examines how bank competition and corporate social responsibility (CSR) affect the stability of Vietnamese commercial banks.

Utilizing data collected from 24 commercial banks spanning the period from 2015 to 2022, the paper employs the two-step system generalized method of moments (SGMM) regression method to find the impact of competition and CSR on commercial banks’ stability in Vietnam.

The key findings are (1) increased competition boosts commercial bank stability; (2) economic and environmental CSR initiatives adversely affect bank stability, while social CSR has a positive impact; (3) seven other factors are also identified to enhance bank stability, including bank size, cost management efficiency, independent management, inflation, gross domestic product (GDP) growth, monetary policy and volatility time.

Prior studies have not concurrently incorporated both CSR and bank competition in their investigations of bank financial stability. Specifically, the comprehensive components of CSR remain underexplored, with a predominant focus on its environmental dimension. This research stands out as one of the few endeavors scrutinizing the influence of competition and CSR on commercial bank financial stability in Vietnam, with a detailed investigation of all three components of CSR.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2024-0316

Social commerce has brought about a significant transformation in consumer experience due to diverse factors. As a result, users often find themselves prone to impulsive buying behaviour when exposed to such an environment. Prior research was limited to demonstrating the expanding influence of celebrities on social media and the linkage between social engagement and impulse buying context. Furthermore, the impulse buying tendency of consumers on social media in the context of celebrity posts has yet to be validated. This paper aims to assess the influence of consumer awareness, consumer trust and observational learning on the latent state-trait (LST) theory regarding celebrity posts on impulse buying tendencies.

The empirical research builds on a sample survey involving 750 students from the “Big Four” economics universities in Hanoi. The proposed model was analysed using a partial least squares structural equation modelling technique.

The authors find that consumer trust and observational learning from celebrity’ posts positively affect impulse buying tendency. Yet celebrity influence awareness directly impacts trust in celebrity’ posts rather than directly impacting impulse buying tendency. Perceiving the importance of interactive and authentic posts by a celebrity in influencing consumers’ purchase behaviour on social media, this research offers valuable insights for stakeholders in the digital celebrity sphere of communication and marketing.

Perceiving the importance of interactive and authentic posts by a celebrity in influencing consumers’ purchase behaviour on social media, this research offers valuable insights for stakeholders in the digital celebrity sphere of communication and marketing.

From a theoretical perspective, this expands the applicability of the LST theory in social commerce to promote impulse buying tendencies. Second, this contributes to the literature on the emerging phenomenon of social media celebrities, as existing literature does not clarify their influence on impulse buying behaviour. Third, this research applies the concept of observational learning in online shopping through key features of social media platforms, namely, likes, shares and comments, to investigate their influence on the impulse buying tendency of consumers. Concerning managerial implications, the authors propose practical recommendations for practitioners, particularly those involved or interested in the commercial services industry and social media marketing (namely, celebrities and partner companies).