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In the context of the Covid-19 pandemic and the trend in industrial development 4.0, the problem is how to conduct transactions of goods and services in the market using cashless payment in Vietnam, as in developed countries. This study aims to investigate, analyze and evaluate the factors affecting cashless payment behavior in Ho Chi Minh City, Vietnam.

The QR codes are used for payments because many factors affect the behavior of cashless payments made using electronic payment tools, including QR code tools. To achieve this goal, this study applied behavioral theory and the importance-performance analysis (IPA) model to measure service quality based on the difference between customer opinions on the importance and performance level of service providers’ targets. Survey results were obtained from 111 people living in HCMC, Vietnam, including 47 men and 64 women, which was a survey for 15 criteria.

According to the IPA results of the first quadrant, managers should focus on allocating their resources toward improving their performance across five key criteria. These criteria are crucial for meeting customers’ expectations and include factors such as product quality, responsiveness to customer queries or complaints, delivery times, pricing and customer service. In addition, the second quadrant of the IPA highlights another set of five criteria that perform well and are essential to the success of the business. These criteria could consist of customer loyalty, employee satisfaction, profitability, market share and innovation

These results provide a basis for solutions and recommendations for managers to refer to and apply consistent practices. Therefore, this study examines the cashless payment in Vietnam. Empirical results offer solutions to financial technology policy, marketing policy, cashless payment services and technology, which can help managers provide online payments using QR codes and contribute to monetary policy solutions.

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.

To gain and differentiate competitive advantage, the sustainable service quality is a determining factor that railway companies can use. The purpose of this study is to identify both the importance and performance of rail transportation service quality factors in a case study as well as determine the most influential quality features.

A comprehensive approach namely importance–performance analysis (IPA) technique and decision-making trail and evaluation laboratory (DEMATEL), and interpretive structural modeling (ISM) and Matriced’ Impacts Croisés Multiplication Appliquée á un Classement (MICMAC) techniques was utilized.

The relative position of each attribute is specified on the IPA matrix proposing four strategies of concentrate here, keep up the good work, low priority and possible overkill. This study reveals that attributes of “the company cares about having a good society” are the most influential factor, and “having good business relations with shareholders” is the most permeable factor. Actually, consumers pay attention to how companies act toward society and maintain communication with shareholders. Through ISM technique and by summing the row and column of the consistency matrix, the attributes were partitioned into four levels. Also, MICMAC analysis identified the four clusters of linkage, independent, autonomous and dependent status of the attributes in terms of the driving power and dependence power.

Due to the nature of single case study methodology, caution should be taken into consideration regarding the generazability of the obtained results.

The hybrid DEMATEL-ISM technique is used to analyze service quality factors in Iran’s transportation industry, which can be utilized in other industries as well as other countries.

This study aims to analyze the importance and performance of customer-facing technologies in luxury hotels. The study also assessed differences between and within the four generations in the importance-performance analysis (IPA).

Data were collected using a Qualtrics panel of recent luxury hotel customers in the USA belonging to all four generations. The cross-generational IPA was conducted using t-tests and (ANAOVA).

The IPA matrix concentrated most technology items in either low importance – low performance or high importance – high performance quadrants. One-way ANOVA revealed significant differences between generations on the importance ratings of all technology items except wireless charging power solutions and on the performance ratings of all technology items. Furthermore, post hoc tests indicated that millennials rated luxury technology most favorably among the four cohorts, followed by generations Z, X and Baby Boomers. In addition, significant differences between the importance and performance of many technology items within each generational cohort were observed. Overall, Wi-Fi was unanimously ranked across generations as the most important technology among luxury guests, but it was the only one that scored lower in performance than importance.

The findings of this study contribute to hospitality scholarship in two primary ways: the importance and performance of technology and generational differences. The results advance the understanding of the impact of generational factors on customer-facing technological adoptions in the luxury hotel sector.

Technologies that are pervasive in the home also become vital offerings for hotels. The more pervasive technology, the more a luxury hotel must work to ensure that it performs at optimal levels. Additionally, which technologies are most important to targeted generations are provided so practitioners may budget for their implementation.

This research is a pivotal step forward in unraveling the intricate interplay between generational factors and technological evaluations, providing a foundation for future research and practical applications in a rapidly evolving technological landscape in the hospitality industry.

Though daycare centres are built to facilitate children's social and physical growth, divergent stakeholder perceptions yield conflicts while managing risks for each space due to the minimal guidelines in the Republic of Korea. Due to the unclearly defined knowledge and experience gap between representative stakeholders, teachers have difficulties in operating it with high satisfaction. This study therefore was conducted to systematically identify which parts of performance should be increased to preferentially increase end-user satisfaction in limited resources.

This research conducted quantitative analysis gradually. Importance–performance analysis (IPA) grasped the perceptions of construction practitioners and end-users after identifying space composition and representative risks of daycare centres. Based on the factors influencing perception differences, principal component analysis and structural equation modelling (SEM) were conducted to determine which space improves the performance preferentially to increase overall end-user satisfaction.

As the utilisation of indoor spaces increases after COVID-19, improvement of indoor spaces except for indoor playroom is necessary, especially, advancement of the quality of teachers' rooms.

Outputs by reflecting the end-user experiences support to understand which spaces are managed from the limited resources.

Theoretical framework for daycare centre was established in Korea where guidelines were insufficient, and differences in perception of each risk of stakeholders were identified. Moreover, gradual statistical analysis was set to construct end-user-focused centres by extracting where the performance of space should be improved in prior.

The purpose of this study is to learn what kinds of obstacles Indian businesses face when trying to make biodiversity protection a top priority as part of their corporate social responsibility (CSR) efforts. Interventions are proposed to elevate biodiversity protection to the ranks of CSR priorities among Indian businesses.

This study applies an interpretive phenomenological analysis strategy to glean information from in-depth interviews with leaders and professionals in CSR.

The findings of the study revealed that the main factors influencing Indian companies’ CSR area choices are existing processes and stakeholder pressures. Companies prioritise engaging with local communities and employees when selecting CSR activities. The major challenge is integrating biodiversity into business plans, with CSR heads struggling to secure investment due to long gestation periods and limited media coverage. Implementing agencies face issues with project deliverables, mainly due to land ownership and lack of local government support. Companies can also encourage employee involvement in pro-environmental behaviours. The study also provides practical solutions for Indian companies to enhance their CSR engagement in biodiversity conservation.

The research only focuses on the opinions of CSR specialists and leaders, so it may only consider part of the situation’s complexity inside the organisation. The results may only apply to the business climate in India; hence, extra care is warranted when extrapolating them to other countries. Nonetheless, the study provides valuable insights into the interplay between CSR and biodiversity protection that might inform future studies and policy initiatives.

This research fills a gap in the literature by investigating an uncharted territory: the role of CSR in protecting biodiversity in India. Examining obstacles and variables affecting CSR objectives illuminates business involvement in biodiversity conservation. The recommended treatments have real-world consequences for improving CSR involvement in this critical area.

This article explores women entrepreneurs' lived experiences in their interactions with government enterprise support agencies. It investigates the relationship between gendering and Entrepreneurial Orientation (EO), as a normative orientation adopted at the institutional level and justified by an economic rationale. It also explores how women entrepreneurs articulate their experiences through embodied metaphors and image schemas, shedding light on how they navigate the institutional entrepreneurial space.

This study is framed within the concept of Phenomenological Orientation as conceptualised in feminist phenomenology. It applies Interpretative Phenomenological Analysis, a qualitative methodology focused on interpreting accounts of first-person lived experiences of a phenomenon. It combines IPA with Conceptual Metaphor Theory to understand women's articulation of their embodied relationship within the entrepreneurial space.

Findings reveal that the entrepreneurial orientation functions as a gendering process within entrepreneurial institutions, reinforcing masculine hegemonic ideals and marginalising women entrepreneurs. Women's phenomenological orientations often diverge from the normative entrepreneurial orientation, highlighting the need for a more inclusive framework in institutional entrepreneurial spaces.

This article contributes to women's entrepreneurship literature by underlining the temporal dimension of entrepreneurship and the tension that underpins their interactions with government support bodies. It calls for inclusive policies and procedures to match the heterogeneity of orientations. While highlighting its limitations, it also suggests future research directions to deepen the understanding of entrepreneurship and inform more suitable support structures for all entrepreneurs.

This study contributes to the literature by shedding light on the nuanced interplay between gendering, entrepreneurial orientation, and women entrepreneurs' lived experiences. It extends previous research by framing “orientation” within a temporality framework, offering a novel perspective on the gendering of entrepreneurial spaces.

Romanian women migrant entrepreneurs (RWMEs) are amongst the largest EU migrant communities in the UK and make significant socioeconomic contributions to both their host and origin nations, but academic research and policy discussions have ignored them. Intersectionality raises complex contextual issues that require comprehensive examination and inclusive policies and programmes. This study is aimed at exploring how Romanian women migrant entrepreneurs experience their transnational intersectional journeys of belonging, as they create, negotiate and enact their intersectional identities of the country of origin, gender and being entrepreneurs in the UK and Romania.

This Interpretative Phenomenological Analysis (IPA) draws on draws upon Crenshaw's (1991) intersectional and Social Identity theories (Tajfel and Turner, 1979) to investigate how nine interviewed RWMEs have experienced their transnational journeys of acculturative belonging in the UK and Romania.

The study findings show how RWMEs undo and negotiate their intersecting identities to adhere to socio-cultural standards in both their host and native nations. In the UK, they feel empowered as women entrepreneurs, but in patriarchal Romania, their entrepreneurial identity is revoked, contradicting the prescribed socio-cultural roles.

This study responds to the call regarding inequalities in entrepreneurship opportunities (Vershinina et al., 2022). By focussing on the understudied community of RWMEs and exploring new intersectional and transnational contextual insights, it contributes to the literature and practice of migrant entrepreneurship. These empirical findings are essential for the development of evidence-based, disaggregated entrepreneurship programmes and policies.

This study responds to the call regarding inequalities in entrepreneurship opportunities (Vershinina et al., 2022). By focussing on the understudied community of RWMEs and exploring new intersectional and transnational contextual insights, it contributes to the literature and practice of migrant entrepreneurship. These empirical findings are essential for the development of evidence-based, disaggregated entrepreneurship programmes and policies.

Facilities management (FM), which is crucial for the operation and sustainability of buildings and infrastructure across the world, covers a wide range of competencies that may vary across regions. Focusing on Sri Lanka and Hong Kong, this study aims to reveal and compare the importance and current competency levels of FM competencies in these regions, based on which appropriate education and training can be formulated to enhance the growth of their FM sectors.

After an extensive literature review, 12 FM competency attributes (CAs) were identified. A questionnaire survey in Sri Lanka and Hong Kong solicited the industry practitioners’ perceived importance and current levels of the CAs. The survey responses, 126 from Sri Lanka and 148 from Hong Kong, were analysed by a modified Importance-Competency Analysis matrix, followed using the Mann−Whitney U test to identify any differences in the responses between the two regions.

Between Sri Lanka and Hong Kong, significant differences were found to exist in the importance and current competency levels of over half of the CAs. Among the CAs requiring priority attention, “operation and maintenance” and “leadership” are the top two in Sri Lanka while the top two in Hong Kong are “technology” and “leadership”.

This study yielded insightful results on the importance of FM competencies and the current competency levels in a developing region and a developed region, which are useful for the development of FM education and research.

This study aims to examine the role of intersubjectivity portrayed in employees’ mundane activities in achieving goal congruence between individual and organizational goals within the performance measurement process.

Semi-structured in-depth interviews were conducted with five employees as key informants of each department. Observations were carried out unstructured to collect information about key performance indicator (KPI) and their achievements. Combining the interpretative phenomenological analysis (IPA) and Schutz’s phenomenology, the data analysis stage includes coding (interpretation, condensation and categorization of themes) and thematic analysis.

The findings show employees’ different feelings and actions in achieving their KPIs. Therefore, the anticipations of obstacles in achieving KPI were based on the intersubjective influence of personal goals, company goals, peers, bosses/departments and customers. Thus, in achieving KPI, employees strive to simultaneously achieve personal goals as well as company goals.

Previous literature on management accounting mainly focuses on organizational perspective and less on individual-centred phenomenological perspective. This study tries to fill this gap by exploring how intersubjectivity plays a role in employees’ mundane experiences.

In designing and applying KPI, the company should consider employees’ happiness as it could reflect job satisfaction, leading to high performance.

This study contributes to the literature on goal congruence, performance measurement and management control by extending prior research by Cugueró-Escofet and Rosanas (2013) and Cugueró-Escofet et al. (2019) in empirically portraying how employees perceive goal congruence in the performance measurement process with IPA.