Search results

This study aims to delve into the transformative potential of metaverse-driven sustainable tourism (MDST) to envision a sustainable and inclusive future for the tourism industry.

The author uses a forward-looking approach by drawing insights from existing literature, visionary articles and an analysis of technological developments to project the MDST trajectory to 2050, aligning with sustainable development goals (SDGs).

The study highlights the profound potential of MDST as a crucial force in sustainable tourism, identifying key components – immersive experiences, artificial intelligence integration, blockchain and collaborative platforms – that will drive MDST’s evolution. The alignment with SDGs demonstrates MDST’s capacity to facilitate global collaboration, cultural exchange and community engagement, especially in uncertain situations (e.g. pandemic).

While presenting an exploration of MDST, there is a need for empirical evidence in response to the dynamic tourism environment.

Tourism policymakers, businesses and technology developers can leverage MDST to drive sustainable practices, enhance user experiences and contribute to economic growth. The findings offer actionable insights for the practical implementation of MDST initiatives, aligning with the importance of SDGs.

The value of this study lies in its forward-looking perspective, envisioning the role of MDST in the year 2050. The author proposes ten foci for MDST development, contributing to the discourse on sustainable tourism.

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

This study aims to explore the relationship between digital transformation, transformational leadership style and artificial intelligence (AI) in accounting in the context of Vietnam as an emerging market. Additionally, it examines the role of transformational leadership style as a moderator in the nexus between digital transformation and AI in accounting.

Data was collected through e-survey questionnaires distributed to Vietnamese manufacturing firms following comprehensive screening to ensure representativeness of the entire population. A final sample of 510 responses was analyzed.

Using partial least squares structural equation modeling, our findings reveal that digital transformation and a transformational leadership style positively influence AI in accounting. Furthermore, transformational leadership style demonstrates a significant moderating effect on the relationship between digital transformation and AI in accounting.

This study discusses the benefits of incorporating AI in accounting for managerial decision-making. It underscores the critical importance of digital transformation in contemporary accounting practices, particularly with regards to AI in accounting. Consequently, managers are encouraged to embrace digital transformation, leveraging national policies, to enhance their firm's utilization of AI in accounting. Moreover, managers should focus on developing their transformational leadership style to maximize the aforementioned outcomes.

This study contributes to the literature on AI in accounting by highlighting the positive effects of digital transformation and a transformational leadership style. Additionally, our findings underscore the effectiveness of a transformational leadership style and its moderating influence. Finally, this study presents a pioneering empirical investigation that integrates transformational leadership style with AI in accounting within developing economies, specifically Vietnam.

This article aims to explore the impact of interpersonal relationship stimuli and click-like on purchase intention across different generations of bank customers, with a focus on the moderating effect of online trust.

The sample consists of 435 online bank customers from the Facebook community and the data collection was conducted using an online survey method. The model estimation utilized the partial least squares technique, along with multigroup analysis and importance-performance map analysis.

The empirical evidence supports the hypothesized relationships between interpersonal relationship stimuli, click-like and purchase intention, but varies across different generations and is contingent upon online trust. The analysis reveals commonalities in how Generation Z, Millennials and Generation X respond to interpersonal relationship stimuli while exhibiting distinct responses to click-like.

The empirical evidence confirms the hypothesized relationships between interpersonal relationship stimuli, click-like and purchase intention. However, these relationships exhibit variations across different generations and are contingent upon the level of online trust. The analysis highlights shared responses to interpersonal relationship stimuli among Generation Z, Millennials and Generation X, while also revealing distinct reactions to click-like within these generational groups.

This research investigates the collective impact of interpersonal relationship stimuli and click-like on purchase intention, taking into account the moderating role of online trust within various generational cohorts in the banking sector.

The purpose of this study is to examine the effect of terrorist attacks on tax avoidance. Further, the authors identify the possible channel leading to our main result and examine the role of social pressure.

Data pertaining to terrorist attacks within the USA are procured from the Global Terrorism Database. The final sample consists of 45,524 firm-year observations from 1993 to 2017. The methodology uses ordinary least squares regressions.

The authors find that firms located in close proximity to terrorist attacks (i.e. impact firms) significantly decrease their tax avoidance practices after the attacks. The authors further find that these impact firms are willing to pay more taxes post attack when their headquarters are located in higher social capital regions.

Studies have mainly focused on the macroeconomic effects of terrorism, and only recently have researchers shifted their focus to firm-level impacts. The authors provide strong evidence that extends the second line of the literature by exploring corporate tax activities attributed to terrorist events.

This study examines how tourism contributes to employment.

Using various econometric techniques for panel data, the study estimates the contribution of tourism to employment in a sample of 148 economies from 2002 to 2017. The analysis is also carried out for three sub-samples according to income levels.

This study has three significant contributions: Firstly, it shows that investment and consumption in the tourism sector have positive benefits for employment. Furthermore, the improvement of institutional quality boosts these positive gains. Secondly, there is a U-inverted relationship between the income level and total contributions of tourism to employment. The development of the tourism industry would therefore follow the pattern suggested by the Kuznets curve hypothesis. Thirdly, the positive effects of tourism investment and consumption in tourism are evidenced in all three sub-samples. In contrast, the effects of institutions seem to be weaker in higher-income economies (implying that there is a larger space for low-income economies to use institutional reform to boost the development and contribution of tourism in their economies). Finally, institutional quality appears to enhance the contribution of tourism to employment.

The study highlights the importance of the tourism industry in enhancing employment.

This study provides a bibliometric analysis of business literature on the interlinks of fintech, climate risks, and sustainable finance. Fintech growth promotes national environmental efficiency and green finance by decreasing carbon intensity toward the net-zero target. National fintech growth moderates the impact of environmental, social, and governance investment on bank efficiency. Fintech mitigates the loan bankruptcy risk imposed by climate risks with strict mortgage lending decisions due to climate concerns. Fintech applications in banking systems optimize financing costs and increase the accessibility of money for firms, decreasing corporate greenwashing behaviors and promoting green innovation. The existing literature leaves room for future studies on fintech to promote climate finance with important policies for climate action toward Sustainable Development Goals.

Large class sizes are becoming the norm in higher education against concerns of dropping learning qualities. To maintain the standard of learning and add value, one of the common strategies is for the course convenor to proactively monitor student engagement with learning activities against their assessment outcomes and intervene timely. Learning analytics has been increasingly adopted to provide these insights into student engagement and their performance. This case study explores how learning analytics can be used to meet the convenor’s requirements and help reduce administrative workload in a large health science class at the University of New South Wales.

This case-based study adopts an “action learning research approach” in assessing ways of using learning analytics for reducing workload in the educator’s own context and critically reflecting on experiences for improvements. This approach emphasises reflexive methodology, where the educator constantly assesses the context, implements an intervention and reflects on the process for in-time adjustments, improvements and future development.

The results highlighted ease for the teacher towards the early “flagging” of students who may not be active within the learning management system or who have performed poorly on assessment tasks. Coupled with the ability to send emails to the “flagged” students, this has led to a more personal approach while reducing the number of steps normally required. An unanticipated outcome was the potential for additional time saving through improving the scaffolding mechanisms if the learning analytics were customisable for individual courses.

The results provide further benefits for learning analytics to assist the educator in a growing blended learning environment. They also reveal the potential for learning analytics to be an effective adjunct towards promoting personal learning design.

This research aims to investigate how organisational and contextual factors affect supply chain collaboration and how that, in turn, influences firms' competitive advantage in the garment industry in the context of Vietnam, a developing country.

Following a qualitative research design, in-depth interviews were conducted with senior managers who are involved in supply chain collaboration in twelve garment companies in Vietnam. The data were recorded, transcribed and analysed using NVivo 12. Based on the literature and interview findings, a research model underpinned by the relational view (RV) and institutional theories, with organisational and contextual factors being the antecedents and competitive advantage as the outcome of supply chain collaboration, was proposed.

The findings showed that organisational and contextual factors induce both internal, supplier and customer supply chain collaboration. There is also a positive relationship between supply chain collaboration and competitive advantage. Based on these findings, a strategy matrix for supply chain collaboration is also put forward.

This is one of the first empirical attempts to investigate the role of organisational and contextual factors as potential antecedents of supply chain collaboration and its effects on competitive advantage in the garment industry. The research is expected to enrich both the literature and management practices on supply chain collaboration in the context of developing countries.