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In the wake of severe socio-economic damage, many firms have made creative and technological progress in their responses to the COVID-19 crisis. This paper examines internal and external environmental complexity elements as antecedents of business responses and builds a framework for tourism firms to respond to the pandemic crisis.

This study obtained survey data from 395 respondents in the Vietnamese tourism and hospitality industry. A partial least squares structural equation modeling–artificial neural network approach was used to examine various combinations of internal and external environmental complexity elements that have different impacts on business responses and firms' performance.

The knowledge and practice created by the firm's employees (individual creativity), obtained from traditional contexts (traditionality) were identified as internal environmental complexity factors while practice learned from other firms (mimetic pressure), information processing (status certainty) and digital transformation (digital technology speed) were treated as external environmental complexity factors. Internal and external environmental complexity factors influence business responses and firms' performance positively but differently.

This study demonstrates that firms should integrate their internal environment of creativity and traditionality with external environmental factors of mimetic pressure, status certainty and digital technology speed to create better business responses, and thus firm performance in the COVID-19 era.

This investigation contributes to environmental research and narrows the existing research gap relating to the association between types of environmental complexity and firms' responsive action, which then influence firms' performance in terms of sustainable competitiveness.

Through a feminist lens, the study explores women’s experiences of entrepreneurial leadership in the UK and how the women manage competing and contrary patriarchal and individualism discourses and associated discursive paradox.

This study follows social constructionism and Feminist Standpoint Research approach, providing space for women to voice and contextualise lived experiences from multiple standpoints. The study comprises five cases of women entrepreneurs in IT, law, construction, beauty and childcare, using a two-stage semi-structured interview process analysed through discourse analysis.

This study provides new insights into the entrenched patriarchal socio-cultural context for women entrepreneurial leaders in the UK. The competing discourses provoke a discursive paradox, which dominates and oppresses women. This is managed through a process of discursive blending, blurring and merging contrary discursive expectations. The women use the individualism discourse to obscure patriarchy’s domination and as a resource to resist patriarchal gender power relations. To blend the discourses, the women use particular tactics: engaging in patriarchal bargains, such as “dressing not to impress”; can sidestep and manoeuvre these bargains and can utilise “patriarchal advantages”, turning gender oppression into benefits by “working it positively”.

This study addresses the lack of research interrogating patriarchy in the Global North and the absence of understandings of how women entrepreneurial leaders manage the competing and contrary discourses of patriarchy and individualism, which actively shape their experiences. The study illuminates the significance and increasing requirement for feminism to disrupt the ever-increasing power of patriarchy in entrepreneurship.

The study aims to examine the association between the sustainable development triangle and real earnings management (REM) and the moderating role of business innovation.

The study was based on the quadruple bottom line approach to measuring corporate sustainable development. For the REM, Roychowdhury model is used to identify the practices. The study used panel data using 740 firm-year observations from non-financial listed companies in the Nigerian market from 2011 to 2020, collected from the Nigeria Stock Exchange.

The study finds a negative influence on the association of economic, environmental, social and governance (EESG) on REM in related party transactions. Thus, by regressing the three different components of REM separately, then EESG will have strongest impact as well. The study suggests a bidirectional association between EESG and REM. Furthermore, the study finds that business innovation strengthens the negative association between EESG and REM. The study concludes that sustainable companies in the Nigerian public market are less liable to practice REM.

The study examines only non-financial listed companies quoted on the Nigeria Stock Exchange, which restricts the generalization of the findings.

The findings of the study should be of immense value to the investors who need comprehensive appraisal of earnings quality to enhance sustainable development strategies for sustainable business innovation among Nigeria firms. Thus, sustainability and innovation can serve as the principles for supporting developing countries impacted by the COVID-19 pandemic and supporting a sustainable development.

The study will be of immense value to policymakers, regulators and standard setters who demand for facts insightful of business practices and reporting behaviors for sustainable development.

Existing studies have mainly focused on triple bottom line. This study adds to the existing body of literature on the Quadruple bottom line in an African market. More so, the study investigates the impact of business innovation on the relationship between economic, environmental, social and governance and real earnings management, which was rarely investigated in the prior literature.

Fear of Missing Out (FOMO) is characterized by anxiety over potentially missed experiences, while Joy of Missing Out (JOMO) embraces contentment in opting out of social engagements. Drawing on cognitive appraisal theory, this study aims to investigate how FOMO and JOMO appeals influence pride, gratitude and purchase intention while considering the impacts of age and social comparison orientation.

Three experiments examined the impact of FOMO (Study 1), JOMO (Study 2), and comparison between FOMO and JOMO (Study 3) on pride, gratitude and purchase intention. Moderated-moderated mediation models were also tested to assess the roles of age and social comparison orientation (SCO).

FOMO appeals tend to boost feelings of pride, while JOMO appeals promote gratitude, both of which result in a higher likelihood of making a purchase. The effect of FOMO appeal on purchase intention via pride is stronger among younger consumers with high SCO. In contrast, the impact of JOMO appeal on purchase intention via gratitude is higher among older consumers with low SCO.

Understanding the nuances of different advertising appeals and their effect on consumer emotions (e.g. pride and gratitude) and purchase intention can inform marketers and advertising agencies in crafting more targeted and effective advertising campaigns that resonate with diverse consumer segments.

This study adds to the consumer emotion literature and generational research by emphasizing the role of emotions and age in shaping consumer responses to advertisements.

This paper aims to examine the nexus among cloud-based accounting (CBA), employee job performance (EJP) and operational performance (OPP) in the circumstances of Vietnam, an emerging nation. In which the authors examine EJP as a mediator variable inside the research model. Furthermore, the employee digital skills (EDS) factor is examined as a moderating variable for the CBA-EJP nexus and the CBA-OPP nexus, respectively.

The study’s sample was acquired through extensive screening methods. This study used email surveys to acquire data. The survey was sent to 1,200 chief financial officers of Vietnamese firms. For analysis, the ending pattern of 401 e-surveys was used.

By using partial least squares structural equation modeling, the results imply that the CBA has a favorable effect on EJP and OPP. Furthermore, EJP favorably mediates the linkage between CBA and OPP, whereas EDS play a significant moderator role in the CBA-EJP nexus and CBA-OPP nexus, respectively.

This study highlights the crucial role of human factors (i.e. EDS and EJP) for the internal modern applying behaviors (i.e. CBA) and firm value (i.e. OPP) of firms in emerging markets. Therefore, managers should scrutinize the performance of human factors in an essential interval to improve modern applied behaviors and make them more powerful, thus improving the OPP of their firms. Substantially, firm managers should focus on employing the EDS, which enhances the CBA-EJP nexus and the CBA-OPP nexus, respectively.

This study enlarges the OPP documentation by detailing the beneficial effects of human factors as well as the CBA. Furthermore, the study recognizes the effectiveness of EDS as a moderator variable in the context of developing economies. Finally, this work has been regarded as earlier empirical research that integrates all of the aforementioned components into a single model in emerging economies, particularly Vietnam.

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

Prior research finds that early-career professional accountants (early PAs) are generally dissatisfied with the learning and training opportunities offered during their early employment years, which impacts their career progression. This paper aims to examine whether different learning styles between these early PAs and their qualified accounting employers and trainers diverge.

Using Kolb’s learning styles inventory and interviews, this study explores the learning styles of early PAs and their employers, examining changes in these learning styles over time.

This research shows the necessity for different learning styles to be integrated into early PA training and learning, as research participants’ learning styles tend to prefer active experimentation requiring practical examples and self-learning opportunities. In contrast, their senior, qualified accounting employers prefer conceptualisation-based learning styles. As early PAs’ career progression requires them to succeed in employer-supported training, some early PAs change their learning style preferences to progress, whereas others with incompatible learning styles either moved to different employers or reassessed their choice of profession.

To reduce career dissatisfaction, develop and retain competent accountants, early PAs must be supported to learn effectively. By reducing early PAs’ dissatisfaction early PA educators and employers will potentially increase the attractiveness of accounting as a profession.

Few studies interrogate how accounting professionals utilise learning and training post-graduation nor do they examine the learning styles of workplace trainers and learners. This exploratory study uniquely analyses the learning styles of both early PAs and their employers.

Artificial intelligence (AI) tools, namely ChatGPT, Copilot (Bing) or Gemini (Bard) chatbots, have brought very rapid repercussions at education level in general, especially in higher education. Several challenges are being presented to institutions, teachers and students, highlighting the way teachers teach and students learn, and significant transformations are expected in the short term due to the availability of this type of tools. This chapter aims to analyse and discuss how the new generative AI tools, which are accessible to all, can influence teachers' instructional methods and transform the format and the ways students learn. What are the main challenges, limitations and changes that we can foresee, considering the dangers and constraints of these new tools, regarding the teaching and learning processes of young adults in higher education. A case study was selected, using an exploratory questionnaire survey of undergraduate students, which was analysed using descriptive statistics. This study demonstrated that teachers, in student perspectives, are still far integrating IA in their pedagogical strategies, mainly focussing in the dangers and limitations and little in the potential. The aim was to contribute to assess how these new working tools can be an instrument that enhances critical thinking and active and transformative learning of young adults, when used with the minimisation of risks and errors. Furthermore, it is intended to reflect on appropriate AI educational policies as well as on the development of competences and digital literacy in the training of higher education students as global citizens.

This paper aims to examine how differently cognitive and affective country image affects brand loyalty of smartphone brands from two developed countries in Vietnam and how product image mediates these effects.

This research used the cross-sectional design. Data was collected via questionnaires and 517 responses were left after refining. The confirmatory factor analysis and structural equation modeling were applied to analyze the collected data.

The effects of the cognitive country image on brand loyalty are totally transmitted through product image. The effects of affective country image on brand loyalty are divided into direct and indirect effects transmitted through product image.

Affective country image and product image have complementary effects, whereas cognitive country image and product image have substituting effects on brand loyalty.

International companies from countries with unfavorable country images should concentrate more on improving their product images to improve brand loyalty in foreign markets.

The findings support previous studies, which have shown that cognitive and affective country images are distinctive dimensions of country image and affect consumer cognition and responses toward products/brands through different mechanisms.

Understanding behavior toward sustainable consumption remains among the most challenging contemporary topics and requires continual investigation. The aim of this paper is to explore young Bahraini women’s level of awareness of sustainable consumption while also considering their attitudes, motivations and behavior as key elements in the study.

A qualitative approach was used to collect the data. More specifically, 46 semi-structured interviews with young Bahraini women took place and the results were produced using thematic analysis.

Results reveal that consumers’ awareness levels toward sustainable consumption have been growing but awareness remains variable among consumers. In turn, motivation toward supporting sustainability is more associated with environmental reasons than cultural or economic ones. The attitude toward sustainable consumption is generally positive among young consumers. Moreover, sustainable consumption has been found to be present through various means in the purchase decisions of young Bahraini women.

This study exclusively explores the awareness levels of young Bahraini women regarding sustainable consumption with a focus on the elements of the behavioral process, namely, “awareness, attitude, motivation, and behavior”, as central research pillars.