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This article aims to study the nonlinear effect of financial inclusion on tax revenue of 21 low financial development countries (LFDCs) and 22 high financial development countries (HFDCs) from 2004 to 2020.

The study calculates the world average financial development index (FD̅) for all countries using data from the IMF. The average FD of HFDCs is higher than (FD̅). On the other hand, the average FD of LFDCs is lower than (FD̅). Data of 21 LFDCs and 22 HFDCs cover the period 2004–2020. With the small sample problem, we applied the Bayesian method to examine the nonlinear effect of financial inclusion on the tax revenue of the two groups of countries.

Using the Bayesian method, the results show that financial inclusion negatively impacts tax revenue with an absolute probability of 100% in LFDCs and a lower probability of 92.45% in HFDCs. Additionally, the financial inclusion threshold at LFDCs is 18.90. Below this threshold, financial inclusion promotes tax revenue with a 100% probability. On the contrary, when financial inclusion exceeds the threshold, it will have a negative effect on tax revenue. Similarly, the financial inclusion threshold at HFDCs is 20.14, with a probability of 92.45%.

To the best of the authors’ knowledge, this is the first paper to examine the nonlinear impact of financial inclusion on tax revenue in high and low financial development countries.

Incorporating conservation of resources theory into the sustainable career framework, this study empirically examines how social support at work, harmonious passion and strengths use interact to bolster work–home enrichment.

This study tested hypotheses through a two-wave research design with a final sample of 357 academic respondents from public universities in Vietnam.

We found positive relationships between social support, harmonious passion and work–home enrichment. Strengths use significantly moderated these relationships.

Organizations should cultivate a supportive environment and opportunities to help individuals utilize social support and exert their strengths to be more passionate and enrich their work–home activities.

This study addresses the knowledge gap regarding the crucial interdependence and interactions between contextual and personal resources in promoting work–home enrichment, an underexplored aspect in sustainable career literature. It highlights how social support and harmonious passion enhance work–home enrichment. Using strengths is a fundamental boundary condition for these associations. The findings offer invaluable implications for leveraging work-related resources and personal qualities to enrich work and home domains for a sustainable career.

This study aimed to examine the impact of learning organization (LO) on job satisfaction and individual performance in Vietnamese enterprises. The study further explores the mediating effect of job satisfaction on the relationship between learning organization and employee performance.

Data were collected from 653 employees from various types of organizations in Vietnam. Structural equation modeling was implemented to test the hypotheses.

The results revealed that the proposed research model was supported. Results indicated that LOs positively influenced employees’ job satisfaction and the broader range of their individual performance. In addition, employees’ job satisfaction motivated them to achieve higher performance levels. The study also found a mediating effect of job satisfaction on the relationship between LO and employee performance. The results underscore the importance of implementing an LO culture for individual outcomes such as job satisfaction and employee performance in the Vietnamese cultural context, which is based on socialism and Confucianism.

To the best of the authors’ knowledge, this is the first study to examine the relationships among LO, job satisfaction and individual employee performance in the Vietnamese context. The results offer a deeper understanding of the LO concept in the Vietnamese cultural context and highlight the cultural impact on the LO concept and its effects. The results suggest how the LO concept is applied in the Vietnamese context.

Based on the ability, motivation and opportunity (AMO) theory, this study aims to investigate the role of digital human resources management (digital-HRM) practices in influencing hotel employee behaviors, especially their adoption of work-at-home (WAH).

The study was conducted in two stages in hotels in Vietnam. Stage 1 used a mixed method to develop an instrument to measure digital-HRM practices. In Stage 2, through a survey of 303 respondents, the research investigated digital-HRM practices’ additive and interactive effects on WAH.

The study shows that digital-HRM comprised five factors. Except for digital recruitment, the other digital-HRM practices significantly affected WAH. In addition, the research suggests that digital training and employee involvement should be combined to enhance employee willingness for WAH.

Drawing on the AMO theory, this study constructs a digital-HRM measurement scale to study the antecedents and consequences of these practices to improve employees’ digital work efficiency. In addition, through both additive and combinative (a two-way interaction) models, the study enhances the HRM and hotel management theory by understanding why digital-HRM practices are essential to boost employees’ digital competencies to adopt remote working.

By investigating the role of digital-HRM practices in improving employees’ adoption of WAH, this study provides empirical implications for hotels to manage digital-HRM practices better and thus makes remote working effective.

The existing literature reveals the lack of a deep understanding of how HRM practices can promote digital devices and services and their influence on employee behaviors, especially in the hotel sector. To the best of the authors’ knowledge, this study is unique in extending the AMO theory into the digital context to illuminate components of digital-HRM practices and clarify how digitalizing HRM practices can motivate hotel employees to accept WAH.

This research aims to examine the effect of organisational culture on supply chain collaboration and firms’ competitive advantage in the garment industry in Vietnam.

Underpinned by the relational view and the organisational culture theories, the conceptual framework was proposed. This study obtained data from a survey of 192 managers in garment firms in Vietnam. A structural equation modelling was employed to examine the relationship between organisational culture, supply chain collaboration and competitive advantage.

There was a significant positive relationship between organisational culture in terms of group and development types and supply chain collaboration. Besides, the results revealed a significant positive relationship between supply chain collaboration and competitive advantage in terms of cost and differentiation. Furthermore, the cost competitive advantage was also found to have a significant positive effect on differentiation competitive advantage.

This study is perhaps one of the first empirical attempts to examine the relationship between organisational culture, supply chain collaboration and competitive advantage in the garment industry in Vietnam. Moreover, this study extends the application of the relational view and organisational culture theories in explaining these relationships in a new research context.

Using energy economically and efficiently is essential to ensure national energy security, reduce greenhouse gas emissions, and preventing climate change. Household appliances consume considerable energy, so choosing energy-efficient is to consuming energy economically and efficiently. The research applies the extended theory of planned behavior (TPB) to empirically investigate factors affecting consumers’ purchase intention toward energy-efficient household appliances (EEHA) in Ho Chi Minh City (HCM). The chapter develops both qualitative and quantitative methods. The qualitative method is conducted with five in-depth interviews to get more consumer insight, verify the research model, and elaborate the questionnaire. The quantitative method with 300 consumers living in HCM is used to address the research question. The primary data are collected via a web-based questionnaire and analyzed by IBM SPSS Statistics 20 and Amos 20. The research indicates that attitude, subjective norm (SN), perceived behavioral control (PBC), past purchase experience (PPE), and economic benefit (EB) have significant positive impacts on consumers’ purchase intention. EB has the most significant impact. Nonetheless, consumers’ purchase intention is not significantly impacted by their level of environmental knowledge (EK). Besides, PPE and EBs positively impact attitude and indirectly affect purchase intention, while EK does not. Based on the empirical results, some recommendations are drawn for policymakers to promote energy-efficient household appliance consumption by citizens, thereby ensuring national energy security and promoting environmental protection. Implications to help manufacturers improve products in the right direction and make wise investment decisions and distributors/retailers to understand consumers in HCM are also suggested.

The current study aims to investigate the impact of perceived blockchain-related information transparency on consumers’ intention to purchase organic food. This study examines how perceived blockchain- related information transparency, directly and indirectly, affects purchase intentions through attitudes, perceived behavioural control and subjective norms. Additionally, the study explores how blockchain-based trust moderates the influence of perceived blockchain-related information transparency on these factors and the intention to purchase organic food.

Based on the theory of planned behaviour framework and a sample of 5,326 consumers, this study uses partial least squares structural equation modelling to test the research model.

This study finds that perceived blockchain-related information transparency directly enhances consumers’ attitudes towards organic food purchase, perceived behavioural control, subjective norms and intention to purchase organic food. Additionally, perceived blockchain-related information transparency indirectly affects consumers’ intention to buy organic food through three antecedents of the theory of planned behaviour model. Notably, these indirect effects were moderated by consumers’ blockchain-based trust.

This study provides recommendations for leveraging blockchain to enhance transparency and build trust, which could boost consumer engagement and organic food purchases.

This research contributes to blockchain literature by empirically examining the role of perceived blockchain-related transparency and blockchain-based trust in consumers’ purchasing decisions regarding organic food. It provides valuable insights into the consumer-centric benefits of blockchain technology. Furthermore, this study also contributes to the literature on organic food, particularly its promotion through blockchain technology.

This study aims to explore key questions within the context of Asian countries: How do artificial intelligence (AI) and blockchain adoption in accounting influence enterprise risk management and environmental, social and governance (ESG) performance? What role does enterprise risk management have as a mediator in this relationship? In addition, how does environmental uncertainty shape the interplay between AI and blockchain adoption in accounting, enterprise risk management and ESG performance?

The authors collected data from Thomson Reuters Eikon Datastream, initially targeting the 20 Asian countries with the highest gross domestic product (GDP) per capita. Using stringent selection criteria, the research sample included 22,212 firms from these countries: Bahrain, China, Hong Kong, Indonesia, Israel, Japan, Jordan, Kazakhstan, South Korea, Kuwait, Lebanon, Malaysia, Oman, Qatar, Saudi Arabia, Singapore, Sri Lanka, Thailand, the United Arab Emirates and Vietnam. After a rigorous screening process, the final sample comprised 1,742 firms, representing 17,420 firm-year observations over the 2014–2023 period. This paper applied maximum likelihood structural equation modeling to analyze the data.

The findings reveal that both AI and blockchain adoption in accounting, along with enterprise risk management, positively impact ESG performance in the Asian context. Enterprise risk management serves as a mediating factor between AI and blockchain adoption in accounting and ESG performance. In addition, environmental uncertainty significantly moderates the relationships between AI and blockchain adoption in accounting and enterprise risk management, as well as between enterprise risk management and ESG performance.

This study uncovers the interplay between internal factors – such as AI and blockchain adoption in accounting and enterprise risk management – and external factors, notably environmental uncertainty, in fostering sustainable value for Asian firms. Internal factors enable firms to integrate ESG considerations into their operations, facilitating risk mitigation and enhancing ESG performance. Meanwhile, heightened environmental uncertainty drives the adoption of sustainable practices. Consequently, Asian Governments should prioritize the development of regions characterized by high environmental uncertainty to advance national sustainable development goals and encourage responsible business practices.

This study contributes to the existing literature by uncovering the combined effects of internal and external factors on ESG performance, offering empirical evidence from Asian countries with high GDP per capita. Specifically, it underscores the efficacy of AI and blockchain adoption in accounting and enterprise risk management, as well as the moderating role of environmental uncertainty, within the Asian context.

This study aims to investigate the trend of research on universities and accountability (UAA) in Southeast Asian (SEA) countries.

A total of 115 journal articles, conference papers, books and book chapters were obtained from the Scopus database spanning the years 1996–2023. These documents were subsequently analyzed using bibliometric methods.

The majority of UAA in SEA documents were published between 2007 and 2023 (106 documents, 92.19%). Scholars from both SEA countries and outside the region, particularly Australia, co-authored UAA in SEA documents. While scholars from Vietnam contributed the highest number of UAA in SEA publications (30 documents), scholars from Australia received the highest number of citations (878 citations). Collaboration between Vietnam and Australia emerged as the most productive partnership in conducting studies on UAA in SEA. Additionally, UAA in SEA documents were published not only in education-related outlets but also in other sectors, particularly in public policy. Furthermore, studies on UAA in different countries exhibited both similar and dissimilar interest keywords.

This study represents the first bibliometric analysis focusing on UAA in SEA literature. The insights and implications derived from this study are valuable for future researchers, university leaders and policymakers.

In recent years, the development of metaheuristic algorithms for solving optimization problems within a reasonable timeframe has garnered significant attention from the global scientific community. In this work, a new metaheuristic algorithm inspired by the inflection mechanism of the avian influenza virus H5N1 in poultry and humans, taking into account its mutation mechanism, called H5N1.

This algorithm aims to explore optimal solutions for optimization problems by simulating the adaptive behavior and evolutionary process of the H5N1 virus, thereby enhancing the algorithm’s performance for all types of optimization problems. Additionally, a balanced stochastic probability mechanism derived from the infection probability is presented. Using this mechanism, the H5N1 algorithm can change its phrase, including exploitation and exploration phases. Two versions of H5N1, SH5N1 and MH5N1, are presented to solve single-objective optimization problems (SOPs) and multi-objective optimization problems (MOPs).

The performance of the algorithm is evaluated using a set of benchmark functions, including seven unimodal, six multimodal, ten fixed-dimension multimodal to solve SOPs, ZDT functions and CEC2009 has been used to demonstrate its superiority over other recent algorithms. Finally, six optimization engineering problems have been tested. The results obtained indicate that the proposed algorithm outperformed ten algorithms in SOPs and seven algorithms in MOPs.

The experimental findings demonstrate the outstanding convergence of the H5N1 algorithm and its ability to generate solutions of superior quality.