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The purpose of this study will be to provide a comprehensive perspective on sustainable risk management (SRM) with internal components within enterprises. Particularly, this study aims to explore how sustainable management accounting practices mediate the influence of both risk-taking tendency (RTT) and sustainable core values on SRM. Additionally, it also examines the moderating influence of the RTT on the link between sustainable management accounting practices and SRM, as a mediated moderating model.

The study hypotheses have been appraised using partial least squares structural equation modeling with observed information from 495 sizeable listed enterprises in ASEAN developing economies, comprising Indonesia, Malaysia, the Philippines, Singapore, Thailand and Vietnam.

The findings have been as follows: (1) The RTT favorably influences sustainable management accounting practices (SMAPs), which, in turn, affects SRM; (2) Sustainable core values favorably affect SMAPs, which, in turn, affect SRM; (3) It can be specified that SMAPs mediate the influence of both RTT and sustainable core values on SRM; (4) When the RTT is strong, the influence of SMAPs on SRM has been enlarged.

The findings of this study demonstrate how the interaction between RTT and SMAPs can benefit to the success of large enterprises that use risk management systems in emerging economics. Furthermore, the present paper interprets the mechanism by which SMAPs influence SRM.

This research aims to determine the impact of the CEO's risk-taking tendencies and the transformational leadership style on the use of the management accounting system information, as well as the mediating impact of product creativeness and organizational citizenship behavior in this context. It also provides empirical evidence from Vietnamese enterprises.

The current research was conducted using quantitative methods. It was conducted during the ongoing Covid-19 pandemic in Vietnam. The study population is represented by all of the Vietnamese enterprises listed on stock exchanges. Therefore, an online email questionnaire was used for data collection. Specifically, 670 emails were sent to CEOs and 146 complete responses were collected (21.79% rate).

By using the partial least squares structural equation modeling (PLS-SEM), the study results show that the CEO's risk-taking tendencies and transformational leadership style have a significant positive effect on the use of the management accounting system information. Additionally, product creativeness mediates the relationship between the CEO's risk-taking tendency, and the use of the management accounting system information. Also, organizational citizenship behavior mediates the relationship between transformational leadership style and the use of the management accounting system information.

Despite attempts to overcome by GDP contribution ratio, convenience sampling tends to cause common method bias. Furthermore, small sample sizes can lead to heterogeneity and unstable estimates of the parameter. Causality issues may also arise because the model has no control variables. Therefore, later studies should take the necessary additional steps when sampling to stay consistent with the study population, possibly conducting surveys in several batches to determine the correlation between changes in variables, and allowing the ability to discover and add any necessary control variables.

This research acts as a bridge between management and management accounting, confirming the importance of this combination when efficiently using the management accounting system.

This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done by using agency theory, stakeholder theory and signalling theory, followed by an investigation into the indirect mediation impact of CSR disclosure in the board characteristics-CEQ nexus. It intends to present new experimental evidence from Jordan’s developing economy.

The study’s target population was services companies registered on the Amman Stock Exchange (ASE) between 2012 and 2020. As a result, the population and sampling of this study are represented by all services companies for whom complete data are available over the period, with a total of 43 services companies yielding 387 company-year observations. Data for our study were obtained from their annual disclosures and the ASE’s database.

The main findings demonstrated that board size, board gender variety and the number of board sessions positively affect CSR disclosure significantly. In addition, three board characteristics (i.e. board size, board independence and board gender variety) significantly negatively affect CEQ. Besides, CSR disclosure significantly negatively affects CEQ and it fully mediates the relationship between two board characteristics (i.e. board size and board gender variety) and CEQ, whereas it partially mediates the nexus between board independence, CEO/Chairman duality and the number of board sessions of board characteristics and CEQ.

This study varies from earlier studies, in that it builds a new research model by looking at the mediating role of CSR disclosure in the nexus among board characteristics and the CEQ.

This study aims to examine the influence of big data analytics (BDA) on environmental performance (ENP) in the post-COVID-19 context in Vietnam, as a developing country. In which, this study considers environmental process integration in accounting reports as a mediator variable. Furthermore, digital learning orientation (DLO) and environmental strategy (ES) are proposed as the moderator variables for relationships in the proposed model.

Data was collected by survey method via email with convenient sampling method. In total, 611 emails, including the survey, were sent to executive managers of Vietnamese manufacturing companies listed on stock exchanges. The final sample of 419 responses was used for analysis.

By using the partial least squares structural equation modeling, this study’s results elucidate that BDA positively affects ENP. Moreover, DLO positively moderates the nexus between BDA and environmental process integration in accounting reports, while ES plays a positive moderating role on the nexus between environmental process integration and ENP.

In terms of managerial implications, this paper mentions pretty attractive features of using modern technique and ENP. This research emphasizes the key role of the BDA for both reporting and accounting performance (e.g. environmental process integration and ENP) of the company. Thus, managers should examine implementing BDA when necessary to make accounting reports more transparent and modern, thereby enhancing the organization's ENP. Particularly, managers should focus on improving the organization's ENP indicators.

This study complements the ENP literature by showing a positive effect of BDA and environmental process integration on ENP. Additionally, this study’s results determine the efficacy of DLO and ES as well as their regulatory roles. Finally, this study was conducted to supplement empirical evidence on ENP in the post-COVID-19 context in developing countries, specifically Vietnam.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

This paper demonstrated how big data analytics can improve business performance and reporting in various forms.

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Visually impaired people usually struggle with doing daily tasks due to a lack of visual cues. For image captioning assistive applications, most applications require an Internet connection for the image captioning generation function to work properly. In this study, we developed MyUEVision, an application that assists visually impaired people by generating image captions that can work with and without the Internet. This work also involves reviewing some image captioning models for this application.

The author has selected and experimented with three image captioning models for online models and two image captioning models for offline models. The user experience (UX) design was designed based on the problems faced by visually impaired users when using mobile applications. The application is developed for the Android platform, and the offline model is integrated into the application for the image captioning generation function to work offline.

After conducting experiments for selecting online and offline models, ExpansionNet V2 is chosen for the online model and VGG16 + long short-term memory (LSTM) is chosen for the offline model. The application is then developed and assessed, and the results show that the application can generate image captions with or without the Internet, providing the best result when having an Internet connection, and the image is captured in good lighting with a few objects.

MyUEVision stands out for its both online and offline functionality. This approach ensures the image captioning generator works with or without the Internet, setting it apart as a unique solution to address the needs of visually impaired individuals.

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 study aims to examine the determinants of Generation Z's intention to support sustainable development in tourism, with a focus on Nha Trang, Vietnam (a coastal city with famous tourism activities).

The study was conducted with an aid of SPSS 20.0 and SmartPLS 4.0 softwares to analyze the data collected from 394 valid respondents in Ho Chi Minh City through a cross-sectional method with a self-administered survey.

Empirical evidence revealed that sustainable tourism attitude, sustainable tourism belief and perceived sustainable destination image positively influenced Generation Z's support intentions toward sustainable tourism. In addition, perceived sustainable destination image also indirectly impacted intention to support sustainable tourism through the sustainable tourism attitude and/or belief (both single and sequential mediations).

This is among pioneering studies to figure out that knowledge negatively moderated the relationship between sustainable tourism attitude and intention to support sustainable tourism.

As a coastal emerging country, export-led marine economy has been the development model of Vietnam over the past decades since The Renovation 1986. Given the rise of globalization, regional economic integration and logistics enhancement have been identified as key engines for economic sustainability by Vietnamese government. Nevertheless, little sectoral and sub-sectoral evidence has been given for the platform shaped by policies relevant to export, logistics performance and regional economic integration. The paper employs the trade gravity model to study the relationship between seafood export, logistics performance and regional economic integration in the case of Vietnam. Sectoral and sub-sectoral trade gravity models are employed. Logistics performance from the exporter-side and importer-side is included in the estimations. Membership to effective regional trade agreements of Vietnam are proxies for regional economic integration. Zero trade issue is resolved by the Pooled Ordinary Least Squares (POLS), Poisson Pseudo-Maximum Likelihood (PPML) and Heckman Sample Selection estimations, while endogeneity is tackled by the difference and system Generalized Method of Moments (GMM) models. Findings vary by estimation methods, data levels, product groups, and whether which side is considered. In addition, theoretical contributions and some seafood export-driving policy recommendations relevant to regional economic integration and logistics performance development are discussed.

Drawing upon the conservation of resources (COR) theory, this paper investigates the moderated mediation model linking benevolent leadership to organizational citizenship behaviors towards the organization (OCBO) and towards individuals (OCBI) in the context of higher education. The mediating roles of leader-member exchange and affective commitment as well as the moderating roles of the two attachment styles—attachment anxiety and attachment avoidance—are also examined.

Data were collected from a sample of 333 university lecturers and analyzed using partial least square structural equation modeling (PLS-SEM).

The results demonstrate that leader-member exchange and affective commitment are mediating resources that help benevolent leaders motivate university lecturers to engage in two types of OCBs. Moreover, attachment anxiety and attachment avoidance act as the respective enhancer and inhibitor for the indirect effects of benevolent leadership on both OCBs through leader-member exchange. In contrast, the relationships between benevolent leadership and two types of OCBs through the mediating role of affective commitment are not contingent on the attachment styles of lecturers.

The findings suggest that university leaders who aim at promoting OCBs among lecturers should deploy benevolent leadership style to facilitate a positive social exchange relationship as well as foster their affective commitment. Such leadership style is especially effective in influencing lecturers who possess attachment anxiety personality traits.

This pioneer research develops and empirically tests a COR theory-grounded moderated mediation model pertaining to benevolent leadership and lecturers' OCBs. The findings contribute to the educational management literature by demonstrating that benevolent leadership, a crucial organizational resource, significantly motivates lecturers' voluntary and extra-role behaviors in a dynamic and contingent manner. Leader-member exchange and affective commitment are important mediating resources in the process of transforming benevolent leadership into beneficial behaviors. Further, the effectiveness of benevolent leadership largely depends on lecturers' personality traits of attachment anxiety and avoidance. These novel mediating and moderating findings demonstrate the sequential and interaction effects of various organizational and individual resources on lecturers' OCBs; thus, adding value to the COR theory's core principles, including resource caravans and resource investment behaviors.