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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 study explores how problem-based learning (PBL) programs can address Sustainable Development Goals (SDGs) via the higher education (HE) curriculum, teaching materials and relevant assessments, supporting learning at scale for HE institutions.

Employing SDGs and their indicators as the coding framework, our two-phase study evaluates the curriculum and teaching materials of seven PBL programs at a leading higher education institution (HEI). The first phase involved a content analysis to assess the degree of sustainability integration in 156 relevant courses. The second phase applied a semi-automated mapping protocol to analyze learning and teaching materials in 120 relevant courses.

The school aligns with 17 SDGs (100%), covering 94 indicators (55.62%). On average, each program within the school addresses over ten of these goals and incorporates more than 24 associated indicators. However, the study reveals an imbalance in the incorporation of SDGs, with some goals not yet deeply and comprehensively embedded in the curriculum. While there is a substantial focus on sustainability theories, the practical implications of SDGs in emerging countries, particularly through case studies and assessments, require significant enhancement.

Mapping SDGs allows HEIs to identify strengths and gaps in SDG integration, thereby improving the PBL approach to enhance student work readiness in sustainability-focused careers.

Through the lens of transformative learning theory, this study provides evidence of SDG integration into PBL curricula. It highlights a mapping methodology that enables HEIs to evaluate their sustainability readiness in curriculum, teaching materials and relevant assessments.

The study explores different types of anti-luxurians on social media (SM), the characteristics of luxury brands, tendencies to disengage and the opposition to them to propose future directions for luxury marketing in the post-pandemic world.

A qualitative approach was employed, wherein 979 posts from SM platforms were analyzed with the text analytics software package KH Coder through word-frequency analysis and an inductive technique.

The analysis identified the presence of eight types of online anti-luxurians: true luxurians, nature-experienced lovers, life simplifiers, anti-haulers, highly expected consumers, natural environment protectors, antidiscrimination consumers and historic-politic antagonists. Their degree of disengagement and opposition were discussed and graphically mapped.

This is the first study to discover various types of anti-luxurians on SM platforms and graphically map their level of disengagement and opposition toward luxury brands. This study fills an existing critical gap in the luxury marketing literature.

In the current highly volatile and uncertain economic environment, recovery strategies that emphasise attributes and skills are essential for an enterprise to recover and adapt to disruptions. Based on the resource-based view (RBV), this study aims to understand how organisational resilience functions and its outcomes. Specifically, this study establishes links between organisational resilience and internal capabilities in information technology (IT) applications, exploitation-exploration activities and organisational leadership, which are represented by IT competencies, organisational ambidexterity and paradoxical leadership, respectively. The study also analyses the role of government digital transformation policies after the COVID-19 pandemic as an external resource.

This study provides empirical evidence of the dynamic relationships between organisational resilience, ambidexterity and performance under the interactions IT competencies, digital transformation policies and paradoxical leadership by using data collected from 336 small- and medium-sized enterprises (SMEs) in Vietnam and the partial least squares-structural equation modelling technique.

IT competencies and organisational ambidexterity strengthen organisational resilience, reduce missed opportunities and increase organisations’ responsiveness to market volatility. Increasing organisational ambidexterity and resilience enhances the business performance of SMEs. Paradoxical leadership favours organisational ambidexterity and resilience and their outcomes. Digital transformation policies from the government can support SMEs’ IT competencies and resilience.

To the best of the authors’ knowledge, this study based on the RBV is the first to show how integrating external resources with dynamic capabilities such as organisational ambidexterity and resilience can help SMEs build and maintain a sustainable competitive advantage in highly uncertain environments. This research emphasises the vital role of organisational resilience in improvising changes in working processes in response to unexpected events and the importance of a strategy for developing the capability to anticipate a wide variety of situations and seize opportunities quickly.

The purpose of this paper is to find out how absorptive capacity (AC), leadership capacity (LC) and government support (GS) affect small and medium enterprises (SMEs) innovation (product innovation [PDI], process innovation [PCI] and distribution channel innovation [DCI]), taking into consideration the role of innovation (PDI, PCI and DCI) on competitive advantage and SMEs performance and the moderating role of customer orientation (CO).

This study gives a theoretical model tested using structural equation modeling. The information used to test the hypotheses came from interviews with the top managers of Vietnam’s SMEs. The 633 survey respondents from the southern part of Vietnam were chosen for the study. The goal of the 47-item questionnaire is to look at how all variables relate to each other.

The results show that a firm’s LC has the most significant impact on innovation, followed by its AC and GS. According to the study, DCI does not lead to competitive advantage but improves SMEs’ performance. In addition, the study’s findings indicate that CO moderates the relationship between PDI – SMEs performance and DCI – SMEs performance.

The classification of only three types of innovation (PDI, PCI and DCI) restricted the applicability of the research to other kinds of innovation in SMEs. Second, only AC, LC and GS are identified in this study as external factors that influence business innovation. In this study, the authors have not studied different business industries; the authors recommend that the research in the back on SMEs should investigate their classification into distinct industry groups, including agricultural, forestry and marine products; industry and construction; and commerce and services.

This study shows the importance of innovation senior management for innovation in SMEs. This study found that innovation, especially continuous innovation, increased competitive advantage and SMEs performance. Companies that wish to innovate must have access to external resources and support. Moreover, enterprises must comprehend their consumers’ wants to achieve innovation and better SMEs’ performance.

This research significantly contributes to enterprise innovation and operational efficiency for the sustainable development of SMEs in Vietnam. It is expected to enhance employment opportunities, maintain social stability and expand Vietnam’s gross domestic product.

This study contributes to the growing knowledge of the indirect and direct effects, the mediating function of innovation (PDI, PCI and DCI) on competitive advantage and SMEs performance and the moderating effect of CO.

In the wake of severe socio-economic damage, many firms have made creative and technological progress in their responses to the COVID-19 crisis. This paper examines internal and external environmental complexity elements as antecedents of business responses and builds a framework for tourism firms to respond to the pandemic crisis.

This study obtained survey data from 395 respondents in the Vietnamese tourism and hospitality industry. A partial least squares structural equation modeling–artificial neural network approach was used to examine various combinations of internal and external environmental complexity elements that have different impacts on business responses and firms' performance.

The knowledge and practice created by the firm's employees (individual creativity), obtained from traditional contexts (traditionality) were identified as internal environmental complexity factors while practice learned from other firms (mimetic pressure), information processing (status certainty) and digital transformation (digital technology speed) were treated as external environmental complexity factors. Internal and external environmental complexity factors influence business responses and firms' performance positively but differently.

This study demonstrates that firms should integrate their internal environment of creativity and traditionality with external environmental factors of mimetic pressure, status certainty and digital technology speed to create better business responses, and thus firm performance in the COVID-19 era.

This investigation contributes to environmental research and narrows the existing research gap relating to the association between types of environmental complexity and firms' responsive action, which then influence firms' performance in terms of sustainable competitiveness.

This study aims to examine the relationship between blockchain technology (BCT) adoption and firm performance (FIP) mediated by cyber-security risk management (CSRM) in the context of Vietnam, a developing country. Besides, the mediating effect of risk-taking tendency (RTT) has been considered in the BCT–CSRM nexus.

Data is collected using a survey questionnaire of Vietnamese financial firms through strict screening steps to ensure the representativeness of the population. The ending pattern of 449 responses has been used for analysis.

The findings of partial least squares structural equation modeling demonstrated that CSRM has a positive effect on FIP and acts as a mediator in the BCT–FIP nexus. Furthermore, RTT moderates the relationship between BCT and CSRM significantly.

This study introduces the attractive attributes of applying BCT to CSRM. Accordingly, managers should rely on BCT and take advantage of it to improve investment resources, business activities and functional areas to enhance their firm's CSRM. Especially, managers should pay attention to enhancing their RTT, which improves FIP.

This study supplements the previous literature in the context of CSRM by indicating favorable effects of BCT and RTT. Additionally, this study identifies the effectiveness of RTT as well as its moderating role. Ultimately, this paper has been managed as a pioneering empirical study that integrates BCT, RTT and CSRM in the same model in a developing country, specifically Vietnam.

This study aims to apply Benford’s law to examine the earnings management of companies listed in emerging ASEAN-5 countries: Indonesia, Malaysia, Philippines, Thailand and Vietnam.

The authors follow Amiram et al. (2015) to measure deviations from Benford’s law of the first digits of numbers reported in financial statements. The authors use the Jones-modified performance-match model (Jones, 1991; Dechow et al., 1995; Kothari et al., 2005) to estimate accrual earnings management. The authors use a sample of 47,389 observations of listed companies in ASEAN-5 countries from 2006 to 2019. The authors also run ordinary least squares (OLS) regressions to test the hypotheses.

The authors find that the first digits of numbers reported in the financial statements of companies in the sample closely conform to Benford’s law. Further evidence shows that the deviation from Benford’s law is positively related to abnormal accruals. The relationship between deviation from Benford’s law and abnormal accruals is more pronounced for the post-international financial reporting standards adoption period. The results survive for some robustness checks.

The authors show that Benford’s law holds for financial statements of companies listed in the emerging ASEAN-5 countries.

Auditors could use Benford’s law as an analytical procedure to assess the risks of material misstatements. Also, other users could apply Benford’s law on audited financial statements to foresee undetected misstatements.

The authors provide original evidence that financial statements of ASEAN-5 countries follow Benford’s law. The evidence supports the usefulness of Benford’s law in developing markets.

This paper aims to investigate the impact of the COVID-19 pandemic on university students' employability skills and give insights into preparation for future crises that may happen.

Employing an interpretative phenomenological approach with the frame of social cognitive theory, the current study examined the changes in environmental, behavioral and personal elements of human functioning for employability skills being affected by the conditions during the pandemic.

Findings based on ten in-depth semi-structured interviews with students at universities in Vietnam highlighted that the global pandemic performed as both challenge and an opportunity for employability skills development, yet the extent to which the students can benefit from the new studying conditions attributed to each individual's initiatives in taking advantages of resources and acting against difficulties.

Whether the pandemic became a hindrance or a motivation for students' employability skills to develop and whether students effectively utilized an agency to overcome challenges and improved their skills after the pandemic have not yet been investigated. This study added to the body of literature regarding self-regulated learners by demonstrating agency in the learning process as well as how to manage careers and improve employability skills by making use of resources in disconnected settings.

Applying the broaden-and-build theory, this paper aims to examine the effect of entrepreneurial wellbeing (EWB) on the opportunity recognition (OpR) ability and how it changes over entrepreneurial stages.

This study was based on the survey data of 307 entrepreneurs in Vietnam, which is an emerging market with full support for entrepreneurship by the government.

The results indicated that EWB has a salient effect on the OpR ability of entrepreneurs. Besides, in the later stages of the entrepreneurial process, EWB increases in its importance toward the ability to recognize potential business opportunities.

This study contributes to EWB and entrepreneurship research by providing theoretical and empirical evidence of wellbeing as a crucial psychological resource in entrepreneurship. Besides, this study uncovers the dynamic nature of entrepreneurship by analyzing when EWB can produce higher levels of entrepreneurs’ OpR along entrepreneurial stages.