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Food festivals are prevalent for those passionate about food experience globally. More importantly, feedback from food reviewers on mass media platforms has been becoming a critical factor in facilitating the decision-making process of tourists in particular cities. Moreover, stimulating local tourism activities, thanks to food festivals, prove advantageous to the well-being of local habitants. The purpose of this paper is to provide readers with a general overview of food festival research trends in tourist cities, as tourism has the potential to contribute to targets in Goals 8, 12 and 14 on sustainable consumption and production and the sustainable use of resources, respectively, (UNWTO: World Tourism Organization).

This study searched and filtered documents from the Scopus and Web of Science databases, as well as used bibliometric analysis and other mathematical and statistical methods, to better understand the food festival research context between 1970 and 2021. The carriers with mathematical and statistical methods. VOSviewer algorithm was used to identify critical input for visualizing bibliometric networks and to create a framework for this academic food festival research.

The findings are primarily related to pre and post-COVID-19 research on food festivals worldwide. Furthermore, using an inductive approach, this paper reveals the impact of food festivals in cities and tourist behaviors. According to the findings, the food festival research trends are about “food festivals,” “slow food festivals” and “local food festivals.” Factor analysis is one of the most common analyses in this type of research. Other studies could use the findings and limitations to select appropriate themes and analysis approaches for their research topics.

Research data sets are mainly from articles that may not account for all actual trends during this pandemic.

This review expects to provide insights into food festivals and help future researchers to recognize several research gaps such as the lack of research on food festival manufacturers and producers or the consistency in visitors' aspect research of quality service, visitors' loyal intentions, satisfaction and culinary experience. The tourism industry can find research trends of food festivals and issues following COVID-19 to find their management styles to fit the context of the post-COVID-19 pandemic, facilitating organizing a safe and effective food festival.

This chapter explores the influences of Vietnamese culture coupled with national policies on gender equality on academic women’s advancement into senior leadership positions.

In-depth interviews with 20 mid-level women leaders and five top-level leaders were conducted at four different higher education institutions in the Mekong Delta (MD) in southern Vietnam. In addition, document analysis and participant observations contributed to the overall analysis, which allowed for the cross-check of data from multiple sources to investigate the participants’ understanding, perception, conceptualization, and interpretation of their experiences of advancing in their careers.

Findings show that there is a large gap between the policies and gender practices. Gender equality does not exist in reality, regardless of tremendous efforts from the Vietnamese government and policy makers to ensure it in all spheres of life. Additionally, patriarchal hierarchy remains dominant in the institutional administrative system, and Vietnamese Confucian ideology continues to confine and adversely affect both men’s and women’s perceptions of women’s social roles, status, and forms of social participation. Nevertheless, academic women still develop professionally and find their own ways to advance to a few key leadership positions at their institutions.

The sample of this study is limited to academic women in the MD in Vietnam. Future research should include more women and universities and colleges, from not only the southern part but also other regions of Vietnam. Further, international and comparative studies should be conducted to see differences in experiences of academic women from several Southeast Asian countries as they move up their career ladder.

Because there have not been any empirical studies about women and leadership in academia in the MD, this study serves as a resource and foundation for improving gender policies and practices as well as future research on this topic and gender issues of colleges and universities in Vietnam.

The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.

Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature.

The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.

The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings.

MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country's competitiveness during transition.

This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.

This study aims to study the moderating effects of private ownership and government support on the relationship between outsourcing and product innovation in entrepreneurial ventures in a transition economy.

The data of 10,296 Vietnamese entrepreneurial ventures from the four rounds of the survey conducted by the General Statistics Office (GSO) of Vietnam to investigate the moderating effects of private ownership and government support on the association between outsourcing and entrepreneurial ventures’ product innovation performance. The Probit regression model is employed to estimate such associations.

Our research uncovered that the impact of outsourcing on the likelihood of product innovation is more significant for entrepreneurial operations characterized by a substantial degree of private ownership and government backing as opposed to those without.

The results of our research indicated that the resource-based perspective and extended resource-based view (ERBV) are essential in examining the impact of gaining resources or skills from external sources on the growth of entrepreneurial enterprises. These ideas have significance and importance not just in industrialized economies but also in countries undergoing transition. Our findings suggest that entrepreneurial enterprises should have the ability to manage a wide range of resources and make decisions about which activities should be handled internally and which should be delegated to other parties.

Our findings also imply that entrepreneurial ventures should be able to control many resources and choose which tasks should be performed in-house and which should be outsourced to third parties.

By adopting and leveraging the resource-based view (RBV) and extended resource-based views (ERBV), our study developed a theoretical model about private ownership and government support for moderate outsourcing’s impact on entrepreneurial innovation in a transition economy.

This study aims to investigate aspects related to the changing trends of the rainfall extremes in the entire Mekong Delta in the period of 32 years (1984-2015) applying rainfall extreme indices. First, the homogeneity tests were applied to assess the quality of observed rainfall data series. The authors, then, investigated three rainfall indices including the number of very heavy rainfall days 20 mm (R20), number of days above 50 mm (R50) and number of days above 100 mm (R100) applying the Mann-Kendall test and Sen’s slope estimate.

First, the homogeneity tests were applied to assess the quality of observed rainfall data series. The authors, then, investigated three rainfall indices including the number of very heavy rainfall days 20 mm (R20), number of days above 50 mm (R50) and number of days above 100 mm (R100) applying the Mann-Kendall test and Sen’s slope estimate.

The results of R20 pointed out that an insignificant upward tendency was found in the coastal provinces, whereas an insignificant downward tendency was also recorded in the inland provinces. Regarding the number of R50, a similar trend to R20 was recorded with five stations slightly increased and five stations slightly decreased. For the number of R100, the results recorded an absence of significant trends over the entire study area. Approximately 58.5% of stations show a slightly decreasing trend, while 41.5% of the remaining stations recorded a slightly increasing trend.

For the number of R100, the results recorded an absence of the significant trends over the entire study area. Approximately 58.5% of stations show a slightly decreasing trend, while 41.5% of the remaining stations recorded a slightly increasing trend. Of note is the fact that the number of R100 occurred more frequently in the northern provinces, which means the northern region is facing a high risk of flooding.

This study aims to explore the suitability and challenges of implementing fair value accounting (FVA) in Vietnam, an emerging/transitioning economy. While such implementation would enable convergence with International Financial Reporting Standards, standard setters and auditors have raised practical concerns about its adoption.

This qualitative study uses semi-structured interviews with regulators and auditors, together with an analysis of two fraud cases that illustrate the business environment in Vietnam. Public, private and capture theories guide the analysis.

The business and institutional environment in Vietnam creates several impediments to FVA being effectively implemented and transparently applied. Given the major challenges identified regarding the infrastructure necessary for this valuation system, the premature adoption of FVA may become a catalyst for corporate misconduct.

The findings are derived from data aggregated from two fraud cases and interviews, and as such, the results may not be generalisable to other settings. However, these findings may inform future research, particularly after the Ministry of Finance provides further guidance on the use of FVA in Vietnam.

A timely and critical examination of the challenges of implementing FVA in a transitioning economy is provided, and the two fraud cases reveal the complexities of the business environment in Vietnam.

This research gives voice to the tensions that developing countries are confronting as they seek to balance external pressures with internal constraints. The introduction of an assemblage of three theoretical lenses enables insights into contemporary issues associated with applying FVA in such settings.

This study examines the relationship between task-oriented leadership style, psychological capital, job satisfaction and organizational commitment: evidence from Vietnamese small and medium-sized enterprises.

The method employed in the research is the Structural Equation Modeling (SEM) for testing hypotheses of data collected from a sample of 800 employees working in small and medium-sized enterprises in Vietnam.

The results show that the task-oriented leadership style has a positive impact on organizational commitment, limits job satisfaction and no obvious association with the psychological capital of employees. Besides, job satisfaction and psychological capital play an important role in the organizational commitment of employees in small and medium-sized enterprises of Vietnam.

This paper aims to shed light on a less fully explored topic for organizational behavior in small and medium-sized enterprises in emerging markets like Vietnam. In contrast to extensive studies on the participative and supportive leader, this study focuses on task-oriented leadership style in the testing and analysis to understand the theory of leadership style, psychological capital, job satisfaction and organizational commitment in emerging markets and provides more knowledge on employee behavior management for companies in Vietnam. This is a unique contribution to the original value of this article.