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This study investigates the determinants of digital competencies (DC) of students and professionals in accounting.

A total of 278 valid questionnaires were collected from 145 accounting students and 133 professionals to test the relationship between some characteristics of learners through the t-test and two-way ANOVA test.

The results showed a difference in DC between students and professionals. Whereas the characteristics of students do not influence their DC, gender and the number of short courses significantly affect their DC. Information and communication technologies (ICTs) should be provided in accounting programs as core competencies.

A sample size that is not too large and does not include learners and professionals in the central and northern areas is problematic.

The key findings support the development of policies for digital transformation in accounting.

Accounting is one of the professions that must keep up with the changes in the world, which is in the process of rapid digitalization. Hence, this study is valuable for accounting practitioners, higher education institutions and managers to enhance DC continuously.

This study aims to identify how perceived destination social responsibility (DSR) drives destination brand loyalty through a jointly and independently mediated mechanism of cognitive and affective components (e.g. tourist-destination identification, cognitive image, affective image and tourist satisfaction) and to examine the moderating role of individual-level collectivist values in linking perceived DSR and tourist behaviors.

An online survey is conducted to collect the data of 351 domestic tourists visiting an urban tourism destination (e.g. Danang City) in Vietnam. A serial multiple mediation model and moderation model were examined by applying covariance-based structural equation modeling.

This research’s results highlight the leading factors of perceived DSR in the process of forming destination brand loyalty and confirm the vital role of the intermediary mechanism of tourists' cognition and affect during this process. The chain of causal relationships DSR → TDI → CI → AI → TS → DBL confirms the role of perceived DSR as an essential prerequisite factor of DBL, creating a close connection to tourists' cognition and affect and contributing to improving destination brand loyalty. Individual-level collectivist values were found to positively moderate the links between perceived DSR and tourist-destination identification, affective image and destination brand loyalty.

Future research would provide insights into the links between perceived DSR and tourist behaviors by considering moderating variables (e.g. cultural distance and tourist types) and uncovering specific insights into each destination stakeholder's DSR activities.

A new integrated model of destination brand loyalty development is proposed to explore a new path for destination brand loyalty formation through cognitive, affective and cognitive-affective pathways. This moderating stream of examining individual-level collectivist values can make a significant contribution to the extant tourism literature by promoting a more positive tourist perception of DSR, thereby increasing tourists' knowledge, beliefs and emotions and enhancing destination brand loyalty.

“The world needs science, science needs women” is the message given by UNESCO in the program for the development of women in science” (UNESCO, 2017). In Vietnam, women’s participation and achievements in scientific research is considered a great and important resource for industrialization and modernization. Even so, are there gender differences in scientific achievement in the social science research institutes in Vietnam? What factors influence the scientific achievement of female social researchers? The answers will be based on data from a 2017 survey with a sample of 756 researchers, of which 77.6% were female. The survey was conducted by the Vietnam Academy of Social Sciences, a leading, ministry-level national center for the social sciences in Vietnam. This chapter analyzed the scientific achievements of researchers through their position as principal investigators of research projects and their publications, and factors that may impact this. Bivariate and multivariate analyses of factors that may affect the scientific achievement of researchers found that gender differences in academic achievement in the social sciences in Vietnam was still prevalent. Female researchers’ scientific achievements were lower than those of their male counterparts. The contribution to science of Vietnamese female researchers was limited by many different factors; the most important were the academic rank of the researchers and gender stereotype that considered housework the responsibility of women.

This study aims to explore the pathway of increasing hotel booking intentions by mapping the linkage mechanism between the antecedents and components of brand equity to ultimately drive followers’ hotel booking intention. In addition, the role of over-endorsement as a moderating variable is also evaluated.

The conceptual model and research hypotheses were each assessed using covariance-based structural equation modeling. Paper-based and online surveys were used to collect data from 443 respondents who are TikTok users and follow at least one TikTok online celebrity, while that online celebrity must have reviewed at least one type of accommodation.

Except for the relationship between virtual interactivity and online celebrity brand image, the results confirmed the relationships between research concepts.

Further studies are needed to validate the results in other cultural contexts, generalize findings and broaden the range of target respondents.

This study contributes to the hotel literature by illustrating how online celebrity brand equity (OCBE) drives hotel booking intentions. The study highlights the importance of antecedent factors – follower-centered drivers (e.g. lifestyle congruence, friendship) and online celebrity-led drivers (e.g. virtual interactivity, expertise) – to achieve a hierarchical relationship between OCBE components and followers’ booking intentions.

This study aims to investigate specific professional competencies of teachers to implement education for sustainable development (ESD) in the contexts of Vietnam.

The authors carried out a Delphi study with eight ESD experts in Vietnam to collect their expertise viewpoints regarding teachers’ ESD professional competencies.

In total, 13 competencies related to three dimensions (content knowledge/cognitive, pedagogical and pedagogical content knowledge, motivation and volition) were highlighted by ESD experts.

The proposed teachers’ competencies were based on the ideas of a small group of experts, and the results need to be tested, refined and confirmed by further work. Besides, in this study, we have not defined the levels of achievement for each competency as well as developed assessment tools.

The specific professional competencies for teachers can be considered as a foundation for developing educational offers focusing on promoting the specific teachers’ professional competencies in basic ESD training.

Studies on educators’ professional competencies for ESD mostly were conducted in western countries. However, competencies do not exist independently; instead, they should be considered in specific contexts of teaching, school, culture and society. This research is among one of the first studies that contextualizes teachers’ competencies in a non-western context.

In the competitive realm of destination branding, understanding the factors that lead tourists to develop a deep emotional connection with a destination’s brand is essential. At the heart of this emotional bond lies destination brand love – an exceptionally profound sentiment transcending mere satisfaction or preference. This concept has recently garnered attention from both tourism academia and industry practice. However, there remains a void in exploring the factors and mechanisms that pave the way for tourists to develop deep affection for a destination’s brand. This study examines the influences of self-congruence and destination immersion on destination brand love. In addition, the linkages from the four facets of self-congruence to destination brand love via the mediating role of destination brand immersion are also scrutinized.

With data collected from 421 tourists in Vietnam, the partial least squares structural equation modeling (PLS-SEM) approach was applied to test the research model and hypotheses.

The results reveal that (1) ideal and ideal social self-congruence impact destination brand love, (2) all four facets of self-congruence impact destination brand immersion and (3) there is an indirect effect of the four facets of self-congruence on destination brand love, mediated by destination brand immersion.

The study’s findings provide evidence that destination characteristics must be symbolic of the destination brand and consistent with its image among tourists, which is essential in understanding the complex behavior of tourists. Indeed, the results indicate that facets of self-congruence significantly influence both destination brand immersion and destination brand love. Therefore, destination marketers should develop marketing strategies that emphasize personal relevance to the tourist destination to increase their sympathy and love for the destination.

Adapting self-congruence theory and the psychology of flow theory, this study presents a model that elucidates both the direct and indirect relationships among the four facets of self-congruence: destination brand immersion and destination brand love based on the aspects of congruence between tourists and destinations. From this, it helps to explore the factors and mechanisms that pave the way for tourists to develop deep affection for a destination’s brand.

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.

From a consumer–brand relationship (CBR) perspective, this study proposes a serial multiple mediation model to explore the pathways (e.g. cognitive, affective and hybrid) to increase online celebrity brand equity (OCBE) and follower's hotel booking intentions (FBI).

Paper-based and online surveys were used to collect data from 443 respondents who had been using TikTok and had followed at least one online celebrity on TikTok, while that online celebrity had reviewed one or more types of accommodation. A serial multiple mediation model was evaluated through covariance-based structural equation modeling.

The results confirmed the hybrid cognitive–affective and cognitive–affective–conative pathways among antecedents and components of OCBE and FBI.

From a CBR perspective, this study provides a serial multiple mediation model to increase OCBE via hybrid cognitive–affective pathways and to drive FBI via cognitive–affective–conative pathways. These sequential relationships contribute to the human branding literature by defining a mechanism of how online celebrities can efficiently attract followers, thus driving online celebrity brand loyalty and hotel booking intentions.

The results should be validated in other cultural contexts to generalize findings and broaden the range of target respondents to include international followers and those within other nations.

This article reviews the intercultural adaptability (IA) development models for students in South Korea and China in response to the growing internationalisation of higher education. The article provides significant implications for Confucian heritage culture (CHC) countries and others that wish to enhance in higher education.

This scoping review systematically investigates the literature on different IA development strategies for students in higher education across these two Asian countries.

South Korea has promoted the self-growth model reflected in internationalised programmes such as English as a Medium of Instruction (EMI), an international learning environment with an increasing number of international students and student exchange programmes. Through these initiatives, domestic students’ identity and intercultural learning dynamics are enriched in an intercultural learning environment. Meanwhile, China has adopted the “Outward-oriented” higher education internationalisation model to attract international students to study in Chinese universities and entice Chinese returnees through its International Talent Training Programmes. In this strategy, international students are exposed to Chinese language and cultural knowledge development programmes, and Chinese students are motivated to learn the English language and cultures through interactions with their international peers.

Student IA development models in CHC countries remain underexplored. This article responds to the need of higher education institutions in Asian countries that wish to access and learn from effective IA models from other CHC countries. The study makes a valuable contribution by putting forward significant recommendations for developing students’ IA in CHC countries.

This study aims to integrate predictions from clinical psychology and UPPS impulsivity with the theory of planned behaviors (TPB) to draw a conceptual framework and test the prediction that attention deficit hyperactivity disorder (ADHD) symptoms, impulsivity would contribute to the prediction of the reasoned cognitive process of entrepreneurship over and above key predictors from an extended TPB model.

This study utilized a sample of 2,482 students from 14 universities/institutes in Vietnam; confirmatory factor analysis was employed to test the validity and reliability. Then, regression analysis with PROCESS macro approach (5,000 bootstrap sample and 95% confidence interval) was employed to estimate the association paths and multiple mediators.

The study reveals that ADHD symptoms and impulsivity substantially contribute to the exploration of an entrepreneurial intention throughout TPB predictors, with those higher in ADHD symptoms and impulsivity having higher intentions to engage in business venturing. Moreover, UPPS impulsiveness might valuably be incorporated with TPB predictors while predicting behaviors that are often examined as the process of rational cognitive strategies business venturing.

This study showed that a start-up business can be seen as a career choice for students who exhibit extensive ADHD symptoms to use their talents effectively, thus contributing to creating value for society and improving personal well-being.

This article stood to make contributions to entrepreneurship literature by investigating the effects of ADHD symptoms, four impulsivity traits on an entrepreneurial intention via three precursors in TPB, including attitude toward entrepreneurship, subjective norms and perceived behavioral control.