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This study offers an empirical framework for how hotel employees CSR perceptions affect their job satisfaction by incorporating the parallel mediating roles of organizational identification and psychological contract fulfillment. In addition, it examines the moderator effects of employees' CSR-induced attributions on the constructed mediated model, providing a powerful lens through which to evaluate when and how employees' CSR perceptions influence organizational identification and psychological contract fulfillment.

The study use PLS-SEM techniques to analyze a sample of 520 employees from 49 luxury hotels with 4–5 stars in Khanh Hoa province, Vietnam.

The results show that CSR positively influences job satisfaction through the mediating role of psychological contract fulfillment and organizational identification. Besides, attachment styles also play moderator role in the relationship between CSR and psychological contract fulfillment/organizational identification.

The discoveries elucidated within this research endeavor proffer actionable discernments to be earnestly contemplated by professionals entrenched in the hotel industry, earnestly aspiring to ameliorate the contentment of their workforce and, concomitantly, augment the overarching efficacy of their organizational operations.

This study provides human resource departments with insights and suggestions for maximizing the efficacy of CSR implementation in the hotel industry.

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 seeks to evaluate gender diversity within family members and analyze its effects on financial distress in firms listed in Vietnam.

The research employs a Generalized Method of Moments (GMM) regression model to assess the impact of gender diversity on corporate board performance, including factors such as the presence and proportion of female directors, female directors with family ties and the gender of CEOs. The study covers 152 listed companies on the HNX and HOSE exchanges from 2015 to 2022. The GMM model is chosen for its robustness in dealing with endogeneity issues and its ability to provide consistent estimates in the presence of potential correlation between explanatory variables and unobserved effects. This approach allows for a more accurate evaluation of how gender diversity influences operational efficiency and how these companies manage financial difficulties within the sample period.

Our research shows that diversity on the Board of Directors (BOD) as well as female CEO employment not only does not reduce the financial distress of businesses but also increases this situation. However, being both a female and a family member of the BOD is negatively related to financial distress. This can help female members who have connections with the family contribute to the work of adjusting and monitoring the business's operations to suit the family's goals, contributing to improving the operational efficiency of the business. BOD maximizes profits and contributes to promoting the company's sustainable development goals. From there, limited ability to travel and financial exhaustion.

The empirical results obtained from this study contribute to building a solid knowledge base, supporting businesses in the policymaking process and providing empirical evidence to enrich learning materials.

This study provides empirical evidence on how gender diversity influences the financial challenges of businesses, especially within the context of publicly listed companies in Vietnam. It stands out from previous literature by specifically focusing on listed companies in Vietnam. By analyzing the impact of gender diversity on financial difficulties, this study also clarifies how various factors can influence management and business development.

“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 sought to investigate the attitudes of Vietnamese undergraduate business students towards English-Medium Instruction (EMI) courses.

Data were collected through purposive sampling using structured questionnaires, resulting in a dataset comprising 291 responses. This study employs a combination of Importance–Performance Analysis (IPA) and structural equation modeling (SEM) to evaluate students' perceptions of effectiveness of EMI courses, their satisfaction and loyalty.

The study’s findings revealed a noteworthy pattern: students assigned higher levels of importance to various aspects of EMI courses than the actual performance levels of these elements. Additionally, the analysis identified specific attributes that fell into different IPA quadrants, shedding light on their relative significance. Notably, the students placed their teachers' professional expertise and English proficiency in the “keep up the good work” quadrant, indicating the strengths of these attributes. In contrast, learning assessment techniques, course learning materials and electronic teaching platforms were situated in the “concentrate here” quadrant, implying room for improvement in these areas. Furthermore, it was observed that attributes falling within the “keep up the good work” quadrant had a positive effect on students' overall satisfaction and loyalty, while other characteristics did not significantly contribute to predicting these outcomes.

Based on these findings, the study offers recommendations for educational institutions and educators concerning the planning and implementation of EMI courses.

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.

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.

Among others in South Vietnam, the Temple of Literature in Vinh Long is the only one that has preserved its original form and layout. As such in 1991, the temple was recognized by the Ministry of Culture as a national-level historical and cultural relic. Nevertheless, the temple has been neither studied nor documented to any great depth. Only a few historical descriptions for local tour guidebooks and photo catalogs exist. Therefore this paper aims to initially record heritage values, spatial characteristics and the process of major changes, while documenting the current state of the temple structure and carrying out on-site inspections to survey the buildings.

This paper outlines the collection of survey data through field survey and provides an overview of the existing significant heritage factors of the Temple of Literature in Vinh Long by comparative examination in relation to other surviving temples and analyzing its unique spatial characteristics and indigenous cultural decorations in detail.

Although the layout of the temples was influenced by the Chinese Confucius's principles and the notion of Feng Shui, it is evident from the study that the design of the temple has many architectural elements that reveal Vietnam's unique culture and local features. In particular, the Temple of Literature in Vinh Long was a symbol of feudal education, symbolizing sacred traditional values in the field of education for the people of Vinh Long province. Stone steles recorded names of all contributors related to the construction and restoration of the temple with sincere gratitude. Moreover, many of the decorative motifs contain many indigenous cultural and artistic values of Vietnam, reflecting traditional Vietnamese beliefs and ethnographic features.

By comparatively analyzing the temple with others, it reveals the unique spatial features, layouts, changes and evolutions of the temple. Unlike the oldest and the largest Temple of Literature in Hanoi, the temples in the South are much smaller in terms of complex sizes and the number of buildings. They are mostly composed of a singular structure, the Attained Talent House, with some basic gates and water features interwoven within the landscape of the site. Based on the elementary layout, some subsidiary buildings were added according to the needs and site conditions, and in accordance with the bilateral axis.

The awareness and preservation of the architectural features of the local temple are needed to protect heritage monuments and to enhance cultural resources as part of securing Vietnamese ideology for a longer period of time. While the interest in historic preservation and conservation activities of heritage buildings in Vietnam has slowly grown in attention over the last decade, it is evident that many opportunities remain. It is hoped that this research is a small step toward further research, education and advocacy in the preservation of historic buildings in Vietnam.

The introduction of Chinese Confucian thought to Vietnam was one of the most substantial influences in Vietnamese intellectual history. Despite being an important part of the nation's architectural, cultural and intellectual heritage sites, the study and documentation of the Temples of Literature have been relatively neglected or marginalized. Accordingly, this study is significant to reveal not only the values and unique heritage characteristics of the temple, but also to prioritize resources for continued study and preservation.

This study aims to examine the relationship between key audit matters (KAMs) and the restatement of financial statements, assessing their impact on the financial statement restatement process.

This study aims to examine the economic context of Vietnam by analyzing data from 170 listed enterprises on the Vietnam stock exchange from 2010–2021. Feasible generalized least squares and robustness regression are conducted to give results and conclusions.

The results show that the KAMs disclosure in the financial statements has not really significantly affected the quality of an audit, so the KAMs disclosure does not have too much impact on the restatement of financial statements. However, this study found that the number of disclosed KAMs would partly reflect the shortcoming that exists in companies' financial statements.

The authenticity of financial statements is crucial for companies to meet auditor requirements, particularly KAMs. Restatements can influence business decisions and provide more accurate financial information to stakeholders. Thus, studying the impact of KAMs on restatement is essential for improving the veracity and reliability of financial statements.

This study clarifies the important role of KAMs in financial statements to recommend investors to be more careful in considering KAMs disclosed by auditors in audit reports. In addition, this study helps to add an overview of KAMs in emerging markets like Vietnam, as well as helps stakeholders to improve the legal system on Accounting – Auditing in Vietnam.

This paper aims to identify and assess global risks in the supply chain performance.

First, global risks are identified and classified according to three criteria: content, probability and context. A set of supply chain performance indicators are then defined by the theory of resource-based view and balanced scorecard. Structural equation modeling is adopted to access risks in the global supply chain.

This article contributes to the supply chain risk management literature by providing a detailed operationalization of global supply chain risk constructs, e.g. natural disasters, war and terrorism, fire accidents, economic and political instability, social and cultural grievances, decease. Empirical results reveal that the supply chain is predominantly regarded as being vulnerable as the proposed model of risks can explain up to 12.6% variance of supplier performance, 25.2% innovation and learning, 23% internal business, 40.6% customer service and 32.4% finance.

These risks are relevant contextual variables in strategic supply chain decisions. Supply chain managers should keep in mind acceptable cost/benefit tradeoffs in their firms' mitigation efforts associated with major contingency risks. This research advocates the allocation of scarce resources to adopt the supply chain strategies of avoidance, speculative and postponement.

The application of the strategic content/process/context to explain global supply chain performance is an interesting approach. Moreover, globalization trends and the COVID-19 perspectives are considered to be the main reasons for increasing such complex factors. Data on validating research models collected during the COVID-19 pandemic reflect the topicality of this study.