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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.

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.

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.

A study from Vietnam of 353 IT workers showed online knowledge sharing positively influenced employee innovation both directly and indirectly through job self-efficacy. The results also revealed that the innovative climate positively affected employee innovation, as well as moderated the relationship between online knowledge sharing and employee innovation.

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.

This paper aims to investigate the extent of personal privacy concerns expressed by university students in Vietnam while using TikTok, the influence of peer interactions and social norms on privacy attitudes and behaviors and the strategies used by university students in Vietnam to mitigate privacy risks on TikTok.

A qualitative approach using semi-structured interviews was used to gather data on the following: the degree to which Vietnamese university students express concerns about their personal privacy while using TikTok; how peer interactions and social norms influence privacy attitudes and behaviors; and the strategies these students use to mitigate privacy risks on the platform.

Findings indicate that although university students exhibit a relatively low level of concern regarding their personal privacy on TikTok, peer influences and societal norms significantly shape their attitudes and behaviors on the platform. Moreover, students use several strategies to mitigate privacy risks, such as selective content sharing and refraining from engaging with unknown links.

These insights provide valuable implications for the development of targeted interventions and educational initiatives aimed at fostering a more privacy-conscious TikTok user community among university students in Vietnam.

This research fills a critical gap in the existing literature by focusing on the influence of social norms and peer influences on privacy attitudes and behaviors on social media platforms. While prior studies have explored various factors impacting privacy concerns on social media, the role of social dynamics has been understudied. Moreover, the research specifically addresses the lack of investigation into privacy concerns on TikTok, a platform rapidly gaining popularity among younger demographics.

This study aims to explore the mediating roles of self-efficacy and learning orientation in the relationship between entrepreneurship education and entrepreneurial intentions of university students in Vietnam.

The data were collected from an online survey of 1,021 university students in Vietnam. The authors conducted a hierarchical regression analysis to test the hypotheses.

The results of hierarchical regression analysis reveal that entrepreneurship education positively affects entrepreneurial intentions, and this relationship is mediated by both learning orientation and self-efficacy.

This study confirms the importance of entrepreneurship education in encouraging university students' entrepreneurial intentions.

This study offers practical implications for universities and policy makers.

This study is one of the first to empirically examine the concept of entrepreneurship education and entrepreneurial intentions in an Asia-Pacific context.

This study emphasises the significance of entrepreneurship education and its effects on university students' entrepreneurial intentions. Furthermore, the findings confirm that self-efficacy and learning orientation play an important part in explaining how entrepreneurship education relates to entrepreneurial intentions.

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 the effects of three-perspective motivations including task interdependence, normative conformity, affective bonding on team knowledge sharing (KS) and the moderating effects of project stage on the proposed model paths.

The quantitative method was applied through surveying senior auditors representing 263 audit teams in Vietnam.

Findings show that task interdependence has salient effect on team KS. Normative conformity and affective bonding become more important when projects move to later stages where knowledge shared is more tacit and the team involves more social interactions.

This study puts forth the limitations related to the study scope of financial statement auditing teams that may influence the generalization.

This study recommends auditing managers to be aware of diverse motivations for team KS and their increasingly important role in specific project stages.

The novelty of the research is to integrate three knowledge-sharing motivations based on economics, social and psychological perspectives and to affirm the dynamic nature of KS within team projects.

The study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine accountants' responses to management pressure, manipulation opportunities and perceptions of how they rationalize their decisions.

The study uses an experimental methodology involving 592 Vietnamese accountants as participants. Post-experiment field interviews were conducted with eight highly experienced accountants.

Our findings indicate that accounting manipulation is perceived to be common in Vietnam. The findings reveal that there is no differentiation between manipulation of accounting transactions with or without management pressure and no differentiation between collective gain or individual gain.

While the study focused on accountants' perceptions of accounting manipulation, these views may change over time. The impact of law reforms and the potential for prosecution under the force of law provisions could alter these perceptions.

The study findings alert regulators, government authorities and auditors of the perceptions and views in relation to accounting manipulation and the potential for fraud in Vietnam. Auditors could use help from forensic specialists to uncover unethical behaviors identified in this study.

The fraud triangle framework is used to shed light on fraud through the examination of accounting manipulation in Vietnam. We contribute to the relevant accounting literature with insights into accountants' motivations toward conducting questionable accounting transactions. The contributions we make draw attention to preconceptions of Asian societies; in particular, accounting actions to motivate collectivist gains. While we shed further light on fraudulent accounting, we conclude that the fraud triangle framework does not necessarily articulate fraud well in relation to accounting manipulation in emerging economies.

This paper aims to explore factors influencing apartment price volatility in the two biggest cities in Vietnam, Hanoi and Ho Chi Minh City.

The study uses the supply and demand approach and provides a literature review of previous studies to develop four main hypotheses using four determinants of apartment price volatility in Vietnam: gross domestic product (GDP), inflation rate, lending interest rate and construction cost. Subsequently, the Vector Error Correction Model (VECM) is used to analyze a monthly data sample of 117.

The research highlights the important role of construction costs in apartment price volatility in the two largest cities. Moreover, there are significant differences in how all four determinants affect apartment price volatility in the two cities. In addition, there is a long-run relationship between the determinants and apartment price volatility in both Hanoi and Ho Chi Minh City.

Limitations related to data transparency of the real estate industry in Vietnam lead to three main limitations of this paper, including: this paper only collects a sample of 117 valid monthly observations; apartment price volatility is calculated by changes in the apartment price index instead of apartment price standard deviation; and this paper is limited by only four determinants, those being GDP, inflation rate, lending interest rate and construction cost.

The study provides evidence of differences in how the above determinants affect apartment price volatility in Hanoi and Ho Chi Minh City, which helps investors and policymakers to make informed decisions relating to the real estate market in the two biggest cities in Vietnam.

This paper makes several recommendations to policymakers and investors in Vietnam to ensure a stable real estate market, contributing to the stability of the national economy.

This paper provides a new approach using VECM to analyze both long-run and short-run relationships between macroeconomic and sectoral independent variables and apartment price volatility in the two biggest cities in Vietnam.