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This study aims to reveal the impact mechanism of franchisor-owned resources, franchise relationship quality and franchisee's dynamic capabilities on franchisee performance, with the moderating role of cultural sensitivity.

The sample consisted of 290 middle managers and team leaders at 113 hotels and food and beverage settings participating in the international- and domestic franchises in Ho Chi Minh City, Vietnam. A partial least squares structural equation model (PLS-SEM) is used to analyse the data.

The result reveals that franchisor-owned resources, franchise relationship quality and franchisee's dynamic capabilities significantly impacted franchisee performance. Furthermore, cultural sensitivity has a beneficial role in the effect of franchise relationship quality on franchisee performance.

This study develops an integrated analytical framework of franchisee performance from the franchisee's perspective, contributing to integrating international business theory in franchising studies, namely the resource-based view, dynamic capability view and relationship-marketing theory.

By adopting the theory of planned behaviour, this study aims to provide insights into how entrepreneurial education (EE) contributes to the entrepreneurial process, especially entrepreneurial behaviour (EB).

The research used a sample of 2,566 students from 16 universities in Vietnam. The conceptual framework’s coefficient paths underwent testing using structural equation modeling, and the mediation effects were determined using the PROCESS bootstrapping method.

The study revealed that EE directly influences EB in Vietnam, despite having no direct effect on entrepreneurial intention (EI). In addition, EE indirectly influences EI and EB through enhancing attitude towards entrepreneurship and perceived behavioural control.

These findings suggest that policymakers should consider the value of investing in EE programmes as a means of promoting EB. Offering students opportunities to engage in real-life entrepreneurial activities, such as business plan competitions, internships with local start-ups and access to mentorship from established entrepreneurs, can play a pivotal role in their translating knowledge into action. This practical approach can significantly contribute to the development of an entrepreneurial ecosystem in Vietnam.

While many studies have investigated the influence of EE on EIs, there is a lack of research on the behavioural outcomes of such education. Furthermore, the findings regarding the EE–EI relationship are inconsistent. Therefore, this study provides valuable insights into how EE can foster the intention and behaviour to engage in entrepreneurship.

This paper studies the factors affecting digital transformation in accounting of small and medium enterprises (SMEs) and then influencing accounting information quality.

The research model includes seven independent variables, namely organizational culture, competitive pressure, employee's awareness, readiness of the information technology systems, organization's mindfulness, alignment of the organization’s strategy and top management support, which affect digital transformation in accounting. Besides, the research model proposed to examine the relationship between digital transformation in accounting and accounting information quality. The paper uses a survey (with 253 respondents) and applies exploratory factor and regression analysis to examine Vietnamese SMEs.

This paper aims to examine the antecedents of the digital transformation in accounting and its positive impact on the accounting information quality. The research results highlight three factors: the organization's mindfulness, alignment of the organization’s strategy and top management support. In the SMEs, top management may be the one, so the top management in SMEs has a strong influence on the digital transformation in accounting.

There are small sample sizes and not yet guaranteed to cover all business areas of Vietnamese SMEs. Control variables will be added to the research model to evaluate, such as firm size, operation time, sex of top management and age of top management.

The results of this paper provide practical insights into the digital transformation in accounting for business managers, researchers and other stakeholders. Vietnamese SMEs should communicate and educate employees and spend resources to improve the information technology system. It helps to improve the financial accounting quality for SMEs.

To the best of the authors’ knowledge, this study is the first to examine factors affecting digital transformation in accounting and the relationship between digital transformation in accounting and the financial accounting quality of SMEs in Vietnam.

This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.

Drawing on a sample of 200 listed firms in Vietnam in 2017, the authors constructed a disclosure index based on the content of the International Integrated Reporting Committee (IIRC) Framework. Using this index, the study measures the extent to which Vietnamese listed firms’ annual reports include the content elements required by the integrated reporting (IR) Framework. The study performs ordinary least square regression to investigate the influencing factors.

The study documents that, on average, Vietnamese listed firms disclose about 43% of the information required by the IIRC Framework. The disclosure levels are positively associated with manufacturing firms, board independence, foreign ownership, government ownership, audit quality and firm size.

Integrated reports have been widely adopted in many countries, but it is still a new issue in Vietnam. This is the first paper providing some insights into the inclusion of the content elements required by the IR Framework by listed firms in Vietnam. It also contributes to the disclosure literature by providing empirical evidence on the factors influencing these disclosure levels. Deriving from the findings, the authors offer recommendations for policymakers on the issue of regulating and implementing IR in Vietnam.

One Commune One Product (OCOP) program, a rural economic development program in Vietnam, aims to empower local communities for sustainable social and economic welfare development, protect the environment and preserve tradition. This study aims to employ this program associated with tourism to support small family businesses in rural areas cost-effectively.

This study used the geographic location mapping method to design tourist routes that connect tourism resources with OCOP producers. A stakeholder approach was employed to identify suggested practical works that need to be implemented while developing this tourism initiative.

Four rural districts of Bac Giang Province, a northern province in Vietnam known as the place of various indigenous people live and traditional craft villages. Many cultural and historical tourist sites have been chosen as sample areas for this study. By using Google map, based on the Bac Giang Tourist Map and a list of recognized OCOP products in Bac Giang Province, main tourist sites (16 locations) and small family businesses (known as cooperatives and households) that have OCOP products (17 places) in the four districts have been identified. Four notable tourist routes have been formed to propose four thematic tours (two 1-day tours and two 2 days-1 night homestay tours). Suggestions for related stakeholders to ensure the sustainability of this initiative are provided.

This study is supposed to be a model of promoting small family businesses through OCOP programs and tourism activities in a sustainable way in Vietnam. The outcome of this study is in line with the stakeholder theory emphasizing the systematic connection of various stakeholders such as employees, suppliers, local communities, government agencies and others towards complex business sustainability. The results of the study cannot conclude the small family businesses in Vietnam because it adopts geographic location mapping alone. Moreover, this study focused on OCOP programs only. Future research can use other methods of primary data collection, especially from tourists' perspectives. Data triangulation can be done to explore and verify the tourist routes that have been formed according to the four thematic tours proposed. Future research could also compare hotels managed by family businesses with non-family businesses.

This study is supposed to be a model of promoting small family businesses through OCOP programs and tourism activities in a sustainable way in Vietnam.

Vietnam is firmly committed to attaining the Sustainable Development Goals articulated in the United Nations 2030 Sustainable Development Agenda. Goal 4 concerns quality education, and target 4.3 refers to ensuring access by all men and women to quality and affordable technical, vocational and tertiary education, including university education. In 2017, the Prime Minister issued a directive that included five actions to be taken by Vietnam’s Ministry of Education and Training to achieve target 4.3 in the context of the higher education sector. This chapter provides an opportunity to review some challenges the Ministry faces in implementing the five actions specified.

The purpose of this paper is to explore the influence of culture on the sense of self-efficacy in teaching English as a Foreign Language of a group of university teachers in Vietnam. Research exploring the relationship between culture and self-efficacy is extremely rare despite the acknowledged importance of culture in the formation of self-efficacy beliefs.

This study took the form of qualitative research with diverse, data collection instruments: individual interviews, focus group discussions, observations and journaling.

Findings indicate that certain features of the Vietnamese cultural context impacted on the way the study teachers constructed their sense of self-efficacy. Specifically, under the influence of a Vietnamese sense of belonging, the study teachers tended to rely more on efficacy-building information from other people rather than from themselves. The perception of inequality in power may have heightened negative emotional arousal, thus contributing to a negative sense of self-efficacy among the teachers. The Vietnamese concept of face and the high status of teachers in the social hierarchy in part mediated teachers’ sense of self-efficacy.

The perceived burden of performing both parenting and teaching roles and responsibilities may have diminished the self-efficacy in teaching of female teachers.

The contribution and implications of the study are discussed.

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 how the three dimensions of karma – karmic duty orientation, indifference to rewards and equanimity – influence empathy and moral obligation, with implications for social economics.

The research was conducted on a valid sample of 401 university students in Vietnam, using hierarchical regression to test formulated hypotheses.

The analysis reveals that karmic duty orientation and indifference to rewards significantly enhance empathy and moral obligation, indicating that individuals with a strong sense of moral duty and intrinsic motivation are more likely to engage in ethical and pro-social behaviors. Equanimity was not found to impact empathy or moral obligation significantly.

Organizations and policymakers should focus on cultivating moral duties, intrinsic motivations and resilience in ethical behavior to promote social responsibility and sustainability and ensure long-term social and economic stability.

This study contributes to social economics by integrating ethical dimensions of karma into the analysis of moral behavior, offering a fresh perspective that challenges traditional economic models centered on self-interest. The research provides a comprehensive framework for understanding how moral principles influence economic decisions and social outcomes.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-07-2023-0571

This study proposes a serial mediation model to investigate the factors influencing hospitality and tourism (H&T) students' destination choice intentions in an experiential learning context. By extending the theory of planned behavior (TPB) model to include extended variables and the stimulus-organism-response (S-O-R) theory, this study explores pathways in which experiential learning involvement (IEL) and destination emotions (DE) interact with attitude (ATT), subjective norms (SN) and perceived behavioral control (PBC) to predict H&T students' intentions (ITT). This work also examines the moderating role of destination familiarity (DF) on relationships between destination emotions and attitudes, subjective norms and perceived behavioral control.

The conceptual model and research hypotheses were each assessed using partial least squares structural equation modeling (PLS-SEM). Paper-based surveys were used to collect data from 715 students majoring in tourism and hospitality training at schools in Vietnam and applying experiential learning activities during their training.

Research results confirm a serial mediation model wherein IEL and DE promote the formation of intention to choose a specific destination through various pathways: IEL? PBC? ITT; IEL? DE? SN/PBC? ITT and DE? SN/PBC? ITT. In addition, the results show that destination familiarity dampens the relationship between emotions and attitudes as well as with perceived behavioral control.

This study offers practical recommendations for destination management organizations (DMOs) seeking to increase the intention of H&T students to choose their particular destination. These recommendations include: forming strategic alliances with H&T educational institutions; implementing preferential policies like discounted or free admission to attractions and corporate discounts for students; launching targeted digital marketing campaigns on social media platforms and promoting the destination through youth-oriented media such as television shows and music videos.

From addressing the research gap by developing and testing a serial mediation model of destination choice intention of H&T students in an experiential learning context, this study offers new insights into developing scales of constructs in the research model associated with the context of experiential learning and highlights the importance of IEL and DE as a stimulus to achieve ATT, SN and PBC, all of which serve to increase H&T students' intention to choose a destination through different paths under the moderating lens of destination familiarly.