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This study aims to explore the relationship between digital transformation, transformational leadership style and artificial intelligence (AI) in accounting in the context of Vietnam as an emerging market. Additionally, it examines the role of transformational leadership style as a moderator in the nexus between digital transformation and AI in accounting.

Data was collected through e-survey questionnaires distributed to Vietnamese manufacturing firms following comprehensive screening to ensure representativeness of the entire population. A final sample of 510 responses was analyzed.

Using partial least squares structural equation modeling, our findings reveal that digital transformation and a transformational leadership style positively influence AI in accounting. Furthermore, transformational leadership style demonstrates a significant moderating effect on the relationship between digital transformation and AI in accounting.

This study discusses the benefits of incorporating AI in accounting for managerial decision-making. It underscores the critical importance of digital transformation in contemporary accounting practices, particularly with regards to AI in accounting. Consequently, managers are encouraged to embrace digital transformation, leveraging national policies, to enhance their firm's utilization of AI in accounting. Moreover, managers should focus on developing their transformational leadership style to maximize the aforementioned outcomes.

This study contributes to the literature on AI in accounting by highlighting the positive effects of digital transformation and a transformational leadership style. Additionally, our findings underscore the effectiveness of a transformational leadership style and its moderating influence. Finally, this study presents a pioneering empirical investigation that integrates transformational leadership style with AI in accounting within developing economies, specifically Vietnam.

In many countries, innovation in building design for improving energy performance, reducing CO2 emissions and minimizing life cycle cost has received much attention for sustainable development. This paper investigates the importance of optimization tools for enhancing the design performance in the early stages of Vietnam's cooling-dominated buildings in hot and humid climates using an integrated building design approach.

The methodology of this study exploits the non-dominated sorting genetic algorithm (NSGA-II) optimization algorithm coupled with building simulation to research a trade-off between the optimization of investment cost and energy consumption. Our approach focuses on the whole optimization problem of thermal envelope, glazing and energy systems from preliminary design phases. The methodology is then tested for a case study of a non-residential building located in Hanoi.

The results show a considerable improvement in design performance by our method compared to current building design. The optimal solutions present the trade-off between energy consumption and capital cost in the form of a Pareto front. This helps architects, engineers and investors make important decisions in the early design stages with a large view of impacts of all factors on energy performance and cost.

This is one of the original research to study integrated building design applying the simulation-based genetic optimization algorithm for cooling-dominated buildings in Vietnam. The case study in this article is for a non-residential building in the north of Vietnam but the methodology can also be applied to residential buildings and other regions.

This paper aims to construct and compare various total‐return world stock indices based on daily data.

Because of diversification, these indices are noticeably similar. A diversification theorem identifies any diversified portfolio as a proxy for the growth optimal portfolio.

The paper constructs a diversified world stock index that outperforms a number of other indices and argues that it is a good proxy for the growth optimal portfolio.

The diversified world stock index has applications to derivative pricing and investment management.

Co-creation experiences are psychologically complex phenomena. This chapter discusses how cognitive psychology can add value to the co-creation of experiences. There are different meanings of co-creation and here the focus is on the customer's mental experience. This chapter analyses the theoretical underpinnings of co-creation and discusses key dimensions of the concept from a cognitive perspective, highlighting the importance of attention and active involvement. Furthermore, it discusses how technologies (augmented reality, robotics, intelligence systems) can prompt experience co-creation. Finally, this chapter examines the literature of co-creation and experiential learning overlap in knowledge building. Opportunities for future empirical research in this area are suggested.

Vloggers (video bloggers) have emerged as a new phenomenon in social media marketing, especially in the hotel industry, where user-generated reviews can strongly influence purchase decisions. Therefore, this paper aims to build an electronic word-of-mouth (eWOM) adoption model (EAM) that incorporates source evaluation attributes (information quality, major influence and source credibility), trust in eWOM and eWOM intention (EWOMI) and booking intention and investigate the moderation of negative reviews from vloggers on relationships in the EAM.

This paper conducted two studies (n_s1 = 446, n_s2 = 374). The data were collected through an online and face-to-face survey with an experimental design. This paper conducted covariance-based structural equation model to examine main effects and applied a multiple-group analysis to test the moderating effect of vlogger reviews.

Three attributes of source evaluation are important predictors of trust in eWOM, which positively impact eWOM and booking intention. EWOMI also positively affects booking intention. Moreover, the negative review of vloggers can lower the effects of information quality on trust and of trust on EWOMI in Study 1 and on hotel booking intention in Study 2.

This study builds the EAM model for the hospitality context and provides novel insights into the moderating effects of vloggers’ negative reviews on the relationships in the EAM.

Vlogger（视频博主）已成为社交媒体营销中的一种新现象, 尤其是在酒店行业, 用户生成的评论可以强烈影响购买决策。 因此, 本文旨在建立一个电子口碑 (eWOM) 采用意向模型（EAM）, 该模型包含来源评估属性（信息质量、主要影响力和来源可信度）、对电子口碑的信任、eWOM intention (EWOMI) 和预订意愿, 以及 (2) 调查视频博主对 EAM 中关系的负面评论的调节。

当前的研究进行了两项研究（n_s1 = 446, n_s2 = 374）。 数据是通过带有实验设计的在线和面对面调查收集的。 本文使用 CB-SEM 来检查主要效果, 并应用多组分析来测试 vlogger 评论的调节效果。

来源评估的三个属性是网络口碑信任度的重要预测指标, 对网络口碑和预订意愿产生积极影响。 EWOMI 也对预订意愿产生积极影响。 此外, vlogger 的负面评论可以降低信息质量对信任的影响, 以及信任对研究 1 中的 EWOMI 和研究 2 中的酒店预订意愿的影响。

这项研究为酒店环境建立了 EAM 模型, 并提供了关于视频博主负面评论对 EAM 中关系的调节作用的新颖见解。

This study aims to investigate the moderating role of e-trustmarks in the relationship between electronic word of mouth (eWoM), security, quality of information, and purchase behaviour of consumers on B2C e-commerce websites. The research was conducted in the context of emerging countries.

The research utilised partial least squares path modelling (PLS-SEM) to assess the model and its hypothesised relationships, drawing on data from a survey of 1993 consumers engaged in e-commerce websites with e-trustmarks. The study incorporated SOR theory, asymmetric information theory, and signalling theory.

E-trustmarks moderate the positive impact of eWoM, security, and quality of information on online trust. A moderating effect of e-trustmarks was also found, such that the positive association between purchase intention and purchase behaviour was stronger when e-trustmarks were higher.

This study was conducted solely in Vietnam and focused only on a set of input variables without addressing specific industries or market segments. The research did not use demographic data, such as the age and income of the surveyors, to identify variations in the impact of variables on different target groups, indicating potential areas for future research.

Emerging countries should implement targeted policies regarding e-trustmarks and encourage businesses to adopt them to reduce information asymmetry in the online environment.

This study contributes to asymmetric theory and signalling theory by offering critical insights into how online businesses can make use of influence mechanisms in the model to ease asymmetric information. Integrating signalling theory and moderating e-trustmarks into the SOR model advances research on consumer behaviour in emerging countries’ e-commerce markets with asymmetric information.

This paper aims at identifying perceived factors and measuring opinions about the factors' impact on academic staff development (ASD) at Tay Nguyen University (TNU), Dak Lak, Vietnam.

The research used the exploratory factor analysis (EFA) method, the multiple regression model (ordinary least squares (OLS)) and a five-point Likert scale questionnaire. A sample of 70 managerial staff, 374 lecturers and 512 students of TNU was surveyed to obtain data.

The EFA showed that opinions concerning university autonomy (UA) and university social responsibility (USR) were positively correlated. With the above two factors united as responsible autonomy (RA), the OLS indicated perceptions that RA and internal driving factor (IF) had significant and positive impacts on the ASD, while external driving factor (EF) was found to have a perceived negative influence on ASD.

The results indicated that there appears to be a close relationship between UA and USR, and these can be considered as a factor that has apparent impacts on the ASD of the university.

The degree of UA and USR of TNU should be enhanced through awareness of the university's academic staff, the application of a suitable evaluation system and the efficiency of university's regulations. In addition, efforts should be made to improve internal factors such as the dissemination of educational philosophy, the suitability of strategic plans, the development of key performance indicators KPIs and the building of organizational culture – all of which will help to heighten the university’s ASD. At the same time, TNU should endeavor to quickly transform aspects of administration and management to meet the shifting requirements of the autonomous environment and competitive features of the market economy. In particular, there is a need for the academic staff themselves to have increased capacity to adapt to these changes.

The authors' results have a broader application to not only the case of TNU but to other situations in developing countries where universities are in transitional stages as governments assign increasing autonomy and responsibility to them.

This paper suggests that the academic staff of TNU should be provided with both professional autonomy and adaptive capacity to foster research and educational innovation in the market-based higher education system of Vietnam. More generally, if true, the paper suggests that an increase in the degree of UA and USR should be combined with the efforts to improve the internal environments such as disseminating educational philosophy, mission, vision and strategies and building organizational culture.

E‐commerce plays an important role in today’s business environment, and that role will continue to grow each year. eMarketer predicts that by “2004, world wide e‐commerce revenues are expected to total USD 2.7 trillion”. E‐commerce continues to grow in the United States. “The Census Bureau of the Department of Commerce announced today that the estimate of U.S. retail e‐commerce sales for the first quarter of 2004, not adjusted for seasonal, holiday, and trading‐day differences, was $15.5 billion, an increase of 28.1 per cent (±2.9 per cent) from the first quarter of 2003.” “According to a new study by RoperASW and AOL Time Warner, Europeans spent on average EUR430 on line between August and October 2002.” This compares with an average spend of EUR543 per head in the US over the same period.

This study aims to develop a strategic framework for the success of coastal urban projects in Vietnam, which is one of the Asia Pacific countries significantly affected by climate change.

A questionnaire was used to collect data from practitioners in Vietnam. Principal component analysis (PCA) technique was used to identify critical success factors (CSFs) of coastal urban projects. A strategy map for the success of coastal urban projects was also proposed using the balanced scorecard (BSC) method.

This study identified 41 project success factors that could contribute to project success, and thence, extracted 11 CSFs for coastal urban projects using the PCA technique. In addition, 11 key performance indicators (KPIs) for coastal urban projects were listed and their linking with project success factors and CSFs was explored. Furthermore, a strategy map for the success of coastal urban projects was proposed using the BSC method. The strategy map included five perspectives: learning and growth, internal processes, social and environmental performance, financial performance, and stakeholders' satisfaction.

This study identified 11 CSFs for coastal urban projects and proposed a strategy map for the success of coastal urban projects.