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For decades, conflict resolution (CR) educators working cross-culturally have struggled with a fundamental dilemma – whether to offer western, evidence-based approaches through a top-down (prescriptive) training process or to use a bottom-up (elicitive) strategy that builds on local cultural knowledge of effective in situ conflict management. This study aims to explore which conditions that prompted experienced CR instructors to use more prescriptive or elicitive approaches to such training in a foreign culture and the implications for training outcomes.

There are two parts to this study. First, the authors conducted a literature review to identify basic conditions that might be conducive to conducting prescriptive or elicitive cross-cultural CR training. The authors then tested the identified conditions in a survey with experienced CR instructors to identify different conditions that afforded prescriptive or elicitive approaches. Exploratory factor analysis and regression were used to assess which conditions determined whether a prescriptive or elicitive approach produced better outcomes.

In general, although prescriptive methods were found to be more efficient, elicitive methods produced more effective, culturally appropriate, sustainable and culturally sensitive training. Results revealed a variety of instructor, participant and contextual factors that influenced whether a prescriptive or elicitive approach was applied and found to be more suitable.

This study used empirical survey data with practicing experts to provide insight and guidance into when to use different approaches to CC-CR training effectively.

The purpose of the current study is to contribute to the existing body of knowledge by understanding the rationale, benefits and consequences of taxing cryptocurrency transactions. This study investigates where taxation and cryptocurrencies meet from an investment standpoint.

A comprehensive bibliometric study was conducted to offer a thorough examination of the published literature in the last decade pertaining to the intersection of cryptocurrencies and taxation across nations. This study provides an analysis of citation patterns, prominent authors, publication trends and thematic clusters by applying VOSviewer and R-studio.

The results indicate a tendency in the existing literature to address the taxes concerns associated with cryptocurrency transactions. The findings demonstrate that cryptocurrency taxation discrepancies across countries create tax evasion, transaction risks and market uncertainties.

The report provides a theoretical framework for policymakers and financial experts to create a global cryptocurrency tax regime. The study emphasizes the need to incorporate technology start-ups to mitigate public safety and security risks, strengthen financial systems and provide regulators with necessary supervision.

The study provides an extensive on taxation issues such as tax evasion and money laundering in the context of cryptocurrency. There has been no prior effort to explore this research domain so deeply and provide comprehensive details on cryptocurrency.

This study aims to examine how disruptive and incremental innovations mediate the link between corporate social responsibility (CSR) and financial performance from a dynamic capability perspective. Moreover, this study uncovers the moderating effect of business type on the CSR–innovation relationship.

The authors conduct a quantitative research design through surveying 536 managers of enterprises in Vietnam.

The findings show the crucial mediating effect of disruptive innovation on the CSR–financial performance link. The authors observe that the influence of CSR on incremental innovation is stronger for state-owned businesses.

These findings offer valuable insights for firms aiming to align their CSR strategies with financial objectives and enhance their dynamic capabilities to drive innovation in rapidly changing business environment.

This study aims to investigate how job self-efficacy mediates the relationship between online knowledge sharing and employee innovation. To fully understand this relationship, this study also tests the moderating role of an innovative climate.

This study gathered data from 353 full-time employees working at information technology companies in Vietnam. This study used structural equation modeling to test hypotheses.

The results showed that online knowledge sharing positively influenced employee innovation directly and indirectly through job self-efficacy. Moreover, innovative climate positively affected employee innovation as well as moderated the nexus between online knowledge sharing and employee innovation.

First, this study provides further evidence that job self-efficacy plays a mediator linking online knowledge sharing with employee innovation. Second, this paper confirms that an innovative climate can play a mixed moderator that not only influences employee innovation but also moderates the association between online knowledge sharing and employee innovation.

The principal objective of this current research is to explore and test an underlying mechanism to solve the inconsistent relationship between supervisors’ developmental feedback and employee creativity. This study also tests the moderating role of absorptive capacity in fully understanding the relationship between two constructs.

A time-lagged survey was utilized to collect data from 317 employees working at information technology (IT) organizations in Vietnam. This research conducted a hierarchical regression analysis to examine the hypotheses.

This research found that employees’ operational skills fully mediated the link between supervisors’ developmental feedback and employees’ creative performance. Moreover, absorptive capacity positively moderated the relationship between supervisors’ developmental feedback and employees’ operational skills as well as the relationship between employees’ operational skills and employee creativity.

This research is one of the first papers to discuss the mediating role of employees’ operational skills in associating supervisors’ developmental feedback with employee creativity in response to the calls of previous studies. To fully comprehend the indirect impact of supervisors' developmental feedback on workers' creative performance, this research also examines the moderating influence of absorptive capacity at the individual level.

The purpose of this research is to test the unexplored association between diversity climate and employee innovation. To fully understand this association, this research aims to explore the mediating role of domain-relevant skills and the moderating role of openness to experience.

This research gathered data from 367 full-time employees working at information organisations in Vietnam. Structural equation modelling was used to test hypotheses.

The results showed that diversity climate positively impacted employee innovation directly and indirectly through domain-relevant skills. In addition, openness experience moderated the relationship between diversity climate and employee innovation.

This is one of the first studies to explore how a diversity climate influences employee innovation. This research also investigates how domain-relevant skills link diversity climate with employee innovation. Finally, this research provides further evidence that openness to experience reinforces the effect of diversity climate on employee innovation.

Corruption has been evidenced as one of the major factors that drive a firm's dynamics and growth. This study examines the relationship between corruption and financing structure decisions of small and medium-sized enterprises (SMEs) in Vietnam.

The authors use a longitudinal data set from the Vietnam's SME Survey in the period 2007–2013 and adopt the two-stage least squares method to deal with endogeneity.

After controlling for endogeneity and firm heterogeneity, the authors find that, overall, corruption does significantly affect the decisions of financing sources. Given that, corruption increases the use of informal debt and decreases the levels of formal debt, owner's equity and retained earnings.

The findings suggest implications for corruption-combating actions and policies.

Different from previous studies that either provide evidence of government corruption and a firm's capital structure at the country level or focus on corruption and debt only, we deliver a more comprehensive analysis on the nexus between corruption and various financing sources.

Although student evaluation of teaching (SET) is widely used, there has been a significant disparity between its potential benefits with the actual impact on improving educational quality. This study aims to inquire into the factors contributing to this discrepancy and the underlying mechanisms hindering the effective utilisation of SET.

This qualitative case study used problem-based methodology to investigate the theories of action of administrators involved in SET. The study uses SET documents and individual interviews with 18 administrators from six Vietnamese higher education institutions.

While the administrators monitored SET data and addressed SET problems, few used it for quality improvement. The participants’ SET approaches were influenced by various constraints, especially the intricate interaction between neoliberal agendas with professional and cultural values.

Despite a lack of statistical generalisability, this study contributes to analytical generalisation by vividly portraying the complexity of the SET practice in a higher education context.

This study suggests a more inclusive approach to quality improvement that prioritises multi-stakeholder engagement.

The constraint analysis offers invaluable insights into the challenges and dynamics of SET practice, which can be used to enhance SET effectiveness and overall educational quality.

This paper addresses the need to examine the theories of action of administrators involved in SET, emphasising the significance of a comprehensive understanding of the stakeholders’ underlying reasoning process for successful evaluation implementation.

This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.

Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.

The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.

The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.

This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.

This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.

This chapter explores the influences of Vietnamese culture coupled with national policies on gender equality on academic women’s advancement into senior leadership positions.

In-depth interviews with 20 mid-level women leaders and five top-level leaders were conducted at four different higher education institutions in the Mekong Delta (MD) in southern Vietnam. In addition, document analysis and participant observations contributed to the overall analysis, which allowed for the cross-check of data from multiple sources to investigate the participants’ understanding, perception, conceptualization, and interpretation of their experiences of advancing in their careers.

Findings show that there is a large gap between the policies and gender practices. Gender equality does not exist in reality, regardless of tremendous efforts from the Vietnamese government and policy makers to ensure it in all spheres of life. Additionally, patriarchal hierarchy remains dominant in the institutional administrative system, and Vietnamese Confucian ideology continues to confine and adversely affect both men’s and women’s perceptions of women’s social roles, status, and forms of social participation. Nevertheless, academic women still develop professionally and find their own ways to advance to a few key leadership positions at their institutions.

The sample of this study is limited to academic women in the MD in Vietnam. Future research should include more women and universities and colleges, from not only the southern part but also other regions of Vietnam. Further, international and comparative studies should be conducted to see differences in experiences of academic women from several Southeast Asian countries as they move up their career ladder.

Because there have not been any empirical studies about women and leadership in academia in the MD, this study serves as a resource and foundation for improving gender policies and practices as well as future research on this topic and gender issues of colleges and universities in Vietnam.