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The aim of this viewpoint paper is to discuss the impact of social ties between chief executive officers (CEOs) and board directors.

This is a viewpoint paper, which looks at social ties between CEOs and board directors.

The paper finds that diversifying candidate backgrounds and giving shareholders more power in nominating directors might lead to more independent and more effective boards.

The paper discusses the findings of research carried out at Judge Business School, which suggests that a broader selection committee for appointing directors increases the likelihood of an effective, impartial board.

This study examines the director labor market to better understand which director attributes are important for board service.

Director level data, which includes proxies for both human and social capital, is analyzed to determine which characteristics increase the likelihood of gaining additional board appointments.

We find that general skills and director connections are valued in the marketplace. Among specific director characteristics, financial expertise, holding an MBA degree, and S&P 500 experience are positively associated with gaining new board appointments. Moreover, regardless of the director’s level of expertise, highly connected individuals are more likely to obtain new appointments. Finally, from a range of characteristics, only director connections mitigate the negative consequences of serving on the boards of firms that restate their financials.

While most research has analyzed the effectiveness of boards of directors as a whole, this study examines the value of individual director characteristics within the context of the labor market.

The purpose of this paper is to investigate the relationship between the attitudes, skills and knowledge-based researchers’ competencies (ASK-RC), academic affiliation (AA) and knowledge management (KM) and its effect on promoting the growth of scholarly international publications (SIPs).

This research takes a quantitative approach relying on primary data gathered through a questionnaire-based survey. The study’s target population includes lecturers, managers and researchers involved in research activities in educational institutions. To operationalize the research framework, this study used social cognitive theory (SCT) and the academic community served as an empirical field of study.

The primary findings of this research are twofold: ASK-RC and AA are positively and statistically significantly associated with SIP; KM moderates the influence of ASK-RC on SIP.

This research adds to the current body of literature on research productivity by providing new information and empirical evidence on improving research productivity and international publication. Moreover, this research offers a new approach to the existing literature stream by operationalizing an underexplored framework from the lens of SCT. This study explains why scientific research productivity is becoming increasingly important to academia and stakeholders. Because scientific works are motivated by the goal of addressing general socioeconomic and environmental concerns, it is possible to address this concern based on SCT. Therefore, this research offers theoretical and managerial implications that may interest academics, professionals and policymakers.

This study investigates the impact of religious orientation and patriotism on domestic tourists’ intention to revisit spiritual destinations through two distinct studies: (1) religious sites and historical landmarks and (2) cultural heritage locations.

Using convenience sampling, Study 1 (religious orientation) collected data from 445 Vietnamese tourists, and Study 2 (patriotism) collected data from 492 Vietnamese tourists. Spiritual elements were examined through social identity theory (SIT) and patriotism through the theory of reasoned action (TRA). The cognitive-affective-behavioral (CAB) model serves as the framework for both analyses. The hypotheses were tested using structural equation modeling.

Both patriotism and religious orientation had a positive indirect impact on domestic tourists’ intention to return. While attitudes toward development served as the sole mediator between patriotism and revisit intention, multiple factors mediated the relationship between religious orientation and revisit intention.

Religious marketing campaigns can enhance the destination image of churches and temples, thereby strengthening domestic tourists’ intention to revisit. Programs emphasizing patriotism should be organized to encourage the intention to revisit cultural and historical heritage sites.

This study on spirituality tourism conducted a comparative analysis of two case studies by focusing on the interplay between religious orientation and patriotism regarding revisiting intention by employing frameworks of the SIT, TRA and CAB models. It enriches the existing literature and theoretical foundations of spiritual tourism and provides valuable insights for local policymakers by highlighting the distinctions between the effects of religion and patriotism.

The call for consumption reduction behavior has been getting more attention from scholars and practitioners. However, the consumption reduction often receives backfire from consumers because it does not follow the business philosophy of demand creation. Thus, this research dissolves this issue by using a holistic corporate social responsibility (CSR) approach regarding sustainable development.

A conceptual model was developed to represent the proposed relationships among the related variables. The current study employed an online survey to collect data from 341 international program students of three prominent universities in Ho Chi Minh City, Vietnam.

The findings indicate that the perception of the holistic CSR negatively impacts perceived corporate hypocrisy, triggering in turn brand credibility, resulting in brand advocacy and mindful consumption behavior.

This research forms a holistic CSR including economic, environmental and societal dimensions and proposes that the holistic CSR triggers brand advocacy and mindful consumption behavior representing consumption reduction behavior via the mediating roles of perceived corporate hypocrisy and brand credibility. These findings contribute to theoretical and managerial implications in CSR practices with the aim of consumption reduction.

The purpose of this paper is to examine the recent accounting regulations designed to facilitate international harmonization in Vietnam and to show how Vietnam developed an accounting system that harmonizes with international standards while preserving macroeconomic control.

This paper is developed using the theoretical framework on globalisation.

The recent development of accounting aims to implement Vietnam's commitment to harmonize its accounting system with the world. This process has faced some difficulties due to national particularities such as Vietnam's economic system and accounting tradition. This paper shows that the regulators have been careful in their approach to develop and find ways to combine or adapt when pushing for accounting development: a co‐existence of vietnamese accounting standards and a uniform accounting system. This point differs from the Anglo‐Saxon world, but is comparable to China.

The different approach to developing accounting regulation in Vietnam reflects the key role of the State in preserving governmental control while harmonizing with international standards.

This paper studies the influence of globalization on accounting development in Vietnam. It suggests that developing accounting practices in a country in harmony with international standards faces obstacles previously evidenced in the literature, such as economic system and accounting tradition. The study also provides insight into problems encountered by regulators who are incorporating international accounting standards into national accounting regulations. These problems suggest that international accounting standard setters and accounting regulators may face issues similar to those in Vietnam.

This paper contributes to the literature on international accounting harmonisation by illustrating the need for considering national particularities as factors that will affect the rate of harmonisation with international accounting standards.

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.

M-wallets have emerged as one of the most important financial innovations of the 21st century, enabling users to carry digital cash by securely storing payment methods on their mobile devices. However, the continued use of m-wallets varies among people for several reasons. This study used the technology continuation theory (TCT), gamification and trust factors to examine the variables affecting consumers' intentions to continue using mobile wallets.

The SmartPLS partial least squares software was used to analyze data from 431 m-wallet users in Vietnam using the structural equation modeling technique.

The data revealed that the research model can predict users' intentions to continue using mobile wallets. TCT constructs demonstrated strong exploratory power in explaining consumer satisfaction and attitudes towards m-wallets. Furthermore, the study confirmed the direct effect of the perceived effectiveness of gamification on perceived ease of use and attitude, as well as its indirect effect on consumers' continued use intentions of mobile wallets via attitude. In addition, the trust negatively influenced consumers' intentions to continue using m-wallets.

The findings of this study can help researchers, practitioners and policymakers improve m-wallet design, development and adoption, as well as advance financial technology and define the future of digital payments in terms of consumer attraction, engagement and financial inclusion.

Based on TCT theory, this study enriches m-wallet research by examining two important factors, gamification and trust, and thus provides insights into how to improve consumers’ intentions to continue using m-wallets in developing countries. This study offers timely insights into theory and practice regarding these factors. It therefore paves the way for researchers and practitioners to learn how easy, enjoyable and secure the end-user experience should be to keep users engaged with m-wallets.

The purpose of this paper is to review both international and domestic (i.e. Vietnamese language) journal articles and graduate theses and dissertations on educational leadership in Vietnam. The review addresses two specific goals: first, to describe and critically assess the nature of the formal knowledge base on principal leadership in Vietnam, second, to synthesize findings from the existing literature on principal leadership in Vietnam.

The paper employed a method for conducting systematic reviews of research. The authors conducted a detailed, exhaustive search for international and “local” papers from Vietnam, yielding 120 research sources. Information from these papers was extracted and evaluated prior to analysis. Data analysis included both quantitative description of the “review database” as well as critical synthesis of substantive findings.

The review supports and extends an earlier review which found that the practice of educational leadership in Vietnam remains largely “invisible” to the international community of scholars. The review also yielded a highly critical assessment of research perspectives and methods used in the “local” Vietnamese studies which comprised the bulk of the authors’ database. Synthesis of substantive findings highlighted the manner by which organizational, political, and socio-cultural forces in the Vietnamese context shapes the practice of school leadership.

First, qualitative studies are recommended that seek to describe, in-depth, the enactment of leadership in the Vietnamese context. Second, broad-scale surveys of characteristics, attitudes, and beliefs of school leaders across Vietnam are warranted. Third, the authors encourage graduate students and scholars studying school leadership in Vietnam to undertake a new generation of theory-informed studies that connect with the global literature.

Due to the relatively weak nature of the existing knowledge base, the authors were unable to identify specific implications for leadership practice. However, practical implications are identified for developing the research capacity needed to improve research quality in Vietnam’s universities.

This review is the first systematic review of educational leadership and management conducted of the Vietnamese literature. Moreover, the authors suggest that the review is original in its comprehensive coverage of both the local and international literature on educational leadership in Vietnam.