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The purpose of this paper is to investigate factors affecting Vietnamese people’s sustainable tourism intention (IN) with extended the theory of planned behavior (TPB).

Preliminary quantitative research was carried out before large-scale formal quantitative research with a sample size of 628 Vietnamese people. Using the partial least squares structural equation modeling method with the SmartPLS tool, measurement and structural models 3.0 were evaluated before testing the research hypotheses about the influence of factors on the IN of sustainable tourism.

This study uses the extended TPB model with original constructs and two additional constructs, travel motivation (TM) and moral reflectiveness (MR), to find out the factors affecting the sustainable tourism IN of Vietnamese people. All hypotheses are accepted, except for the hypothesis about the relationship between TM and attitude toward sustainable tourism. MR has been shown to have a more positive and stronger (insignificant) effect than other factors of the proposed research model on sustainable tourism IN. Thereby, this study contributes both theoretically and practically to policymakers, researchers and tourism enterprises in promoting sustainable tourism IN.

The main limitation of this paper is the deliberate sampling method and targeting the demographic proportion corresponding to the population has lost the randomness of the survey sample.

The findings indicate that state management agencies and tourism enterprises in Vietnam need to pay attention to communication to raise awareness of environmentally oriented tourism and promote the ability to participate in sustainable tourism at a reasonable price as well as the opportunity for easy access and, at the same time, take measures to influence TM and have communication strategies that address the ethical value of participating in sustainable tourism.

To the best of the authors’ knowledge, this paper is the first empirical study to contribute to the existing literature on tourism by integrating TPB constructs with TM and MR to predict sustainable tourism IN.

The purpose of this paper is to investigate the factors affecting citizens’ intentions toward sustainable tourism based on a research model integrating two theories: protection motivation theory (PMT) and theory of interpersonal behavior (TIB).

After in-depth interviews with ten people, the authors determined the official research model and builds a complete survey. With the random sampling method, data were collected from 628 Vietnamese respondents at some schools, enterprises and supermarkets. Using the PLS-SEM method, measurement and structural models were evaluated before testing the research hypotheses about the influence of factors on intention toward sustainable tourism.

This paper shows that all constructs of the integrated model PMT-TIB are related to intention toward sustainable tourism, and response efficacy is the most influential factor among the factors included in the research model. PMT-TIB integration model is proven to be superior to the original PMT and TIB models when studying factors affecting intention toward sustainable tourism.

The main limitation of this paper is that the PMT-TIB integration model only mentions motivational and interpersonal factors that influence intention toward sustainable tourism.

The findings indicate that state management agencies and enterprises need to develop specific action programs about each harmful environmental pollution caused by unsustainable tourism, raising awareness about the possibility of environmental protection through sustainable tourism.

This study contributes to the existing theoretical framework by integrating PMT and TIB for the first time in explaining intention toward sustainable tourism. This paper gives implications for Vietnam in particular and developing countries in general in promoting sustainable tourism intentions toward sustainable development according to the government’s goals.

本文的目的是基于保护动机理论（PMT）和人际行为理论（TIB）理论相结合的研究模型, 调查影响公民可持续旅游意愿的因素。

在对10人进行深入访谈后, 作者确定了正式研究模型并建立了完整的调查。 采用随机抽样的方法, 从部分学校、企业和超市收集了628名越南受访者的数据。 在检验有关因素对可持续旅游意向影响的研究假设之前, 使用 PLS-SEM 方法对测量和结构模型进行了评估。

本文表明, 综合模型 PMT-TIB 的所有构造都与可持续旅游的意愿相关, 而响应效能是研究模型中包含的因素中影响最大的因素。 在研究影响可持续旅游意愿的因素时, PMT-TIB集成模型被证明优于原始PMT和TIB模型。

本文的主要局限性是 PMT-TIB 整合模型仅提到动机和人际因素影响可持续旅游的意愿。

研究结果表明, 国家管理机构和企业需要针对不可持续旅游业造成的各种有害环境污染制定具体的行动计划, 提高人们对通过可持续旅游业保护环境的可能性的认识。

本研究首次整合PMT和TIB来解释可持续旅游业的意图, 为现有的理论框架做出了贡献。 论文对越南和广大发展中国家在促进可持续旅游意愿、根据政府目标实现可持续发展方面给出了启示。

El objetivo de este artículo es investigar los factores que influyen en la intención de los ciudadanos hacia el turismo sostenible basándose en un modelo conceptual que integra la teoría de la motivación hacia la protección (PMT) y la teoría del comportamiento interpersonal (TIB).

Tras la realización de entrevistas en profundidad con 10 personas, los autores determinaron el modelo de investigación y elaboraron un cuestionario. Utilizando un muestreo aleatorio para la recogida de datos, se obtuvieron 628 encuestados vietnamitas en escuelas, empresas y supermercados. Se empleó el análisis PLS-SEM para evaluar los modelos de medición y modelos estructurales antes del contraste de las hipótesis de investigación sobre la influencia de los factores en la intención hacia el turismo sostenible.

Este artículo muestra que todos los constructos del modelo integrado PMT-TIB están relacionados con la intención hacia el turismo sostenible y la eficacia de la respuesta es el factor más influyente entre los factores incluidos en el modelo conceptual. Se comprueba que el modelo integrador PMT-TIB es superior a los modelos PMT y TIB originales al estudiar los factores que afectan la intención hacia el turismo sostenible.

La principal limitación de este artículo es que el modelo de integración PMT-TIB solo utiliza factores motivacionales e interpersonales que influyen en la intención hacia el turismo sostenible.

Las conclusiones indican que los organismos estatales de gestión y las empresas deben desarrollar programas de acción específicos sobre cada contaminación ambiental nociva causada por el turismo insostenible, concienciando sobre la posibilidad de proteger el medio ambiente a través del turismo sostenible.

Este estudio contribuye al marco teórico existente al integrar por primera vez la PMT y la TIB en la explicación de la intención hacia el turismo sostenible. El trabajo ofrece implicaciones para Vietnam en particular y para los países en desarrollo en general en la promoción de las intenciones de turismo sostenible, hacia un desarrollo sostenible de acuerdo con los objetivos gubernamentales.

This study aims to investigate the impact of employees’ engagement in government social media (GSM) on their cybersecurity compliance attitude, protection motivation and protective behavior, thereby contributing to effective cybersecurity practices at organizations.

A quantitative cross-sectional field survey was conducted to collect primary data in big cities and large provinces in Vietnam. The final data set of 323 responses was analyzed using the partial least squares-structural equation modeling approach to interpret the results and test research hypotheses.

Engagement in GSM positively influences employees’ cybersecurity compliance attitude (ATT). Perceived threat vulnerability and response efficacy also contribute to a positive compliance attitude, although self-efficacy has a negative impact. Moreover, the cybersecurity compliance ATT significantly explains the information protection motivation, which in turn influences employee protective behaviors. However, the relationship between compliance attitude and protective behaviors is weak, unlike previous studies that found a strong correlation.

Although recent studies have explored specific information security practices in corporate and home contexts, the influence of GSM on individuals’ cybersecurity behaviors has received limited attention because of its novelty. This study contributes to the existing body of knowledge by investigating the impact of GSM on cybersecurity behaviors. This study provides significant contributions to understanding social media’s effects of social media on individuals’ cultivation processes, by expanding upon the protective motivation theory and cultivation theory. The results lead to practical suggestions for organizational managers and policymakers so that they can enhance their understanding of the importance of cybersecurity, encourage the implementation of self-defense strategies and highlight the significance of threat and coping evaluations in influencing attitudes and motivations.

This study aims to address the reliability and construct validity of the Individual Work Performance Questionnaire (IWPQ) in a Vietnamese context. Using the IWPQ as a measurement tool, this research also examined whether demographic features (such as gender, education level, work experience and position in a company) influenced employees’ work performance.

The Vietnamese IWPQ was validated via a two-step process of factor analysis, including an exploratory factor analysis (EFA) and confirmatory factor analysis (CFA). The data collected were randomly divided into two subsamples to independently serve the EFA (n = 341) and CFA (n = 342). ANOVAs and t-tests were also used to examine the differences in individual work performance (IWP) among different demographic categories.

The results of the current study confirmed the applicability of the three-dimensional IWPQ in a Vietnamese context. In addition, they also indicated several demographic features that impacted employees’ patterns of responses to IWPQ dimensions.

This study focused on the construct validity of the IWPQ, without taking the content, face or criterion validity into consideration. Thus, future research should be conducted to yield a more comprehensive validation of the instrument, to measure the relationship between human resource development (HRD) practices and employee performance and to examine the relationship between strategic HRD and IWP and firm outcomes. In addition, the validated Vietnamese version of the IWPQ may inspire comparative studies on individual performance within and between units in an organization and among organizations and industries.

HRD practitioners can now use the validated IWPQ in the Vietnamese language to assess fluctuations in and analyze current staff performance, thereby facilitating human resource management and development. This study also offers recommendations for business leaders and HRD practitioners striving to implement strategic HRD aimed at reducing disparities in gender and between educational qualifications and job assignments at workplace, with the overarching goals of enhancing staff performance. These recommendations prove instrumental in improving staff performance, strengthening organizational efficiency and ultimately tackling the issue of low productivity in Vietnam and neighboring countries.

This study findings underscore the significance of embracing strategic HRD while taking into account individual, organizational and contextual factors that influence IWP. This approach serves to bridge current gaps related to IWP, including Vietnam’s comparatively lower productivity compared to neighboring nations, educational qualifications and role allocations within the workplace, as well as the prevailing work standards and strategic objectives.

To the best of the authors’ knowledge, this rigorously validated Vietnamese version of the IWPQ is the first of its kind in Vietnam, making a significant contribution to inclusivity initiatives and offering substantial evidence to affirm the IWPQ’s relevance across diverse contexts.

This study aims to investigate the influence of corporate social responsibility (CSR) on corporate sustainable performance (CSP) of small- and medium-sized enterprises (SMEs) by looking into the significance of mediating factors, namely, brand image (BI) and brand loyalty (BL), within the context of an emerging economy.

The authors conduct an extensive literature study on the subjects of CSR, BI and BL to assess their influence on the sustainable performance of SMEs in an emerging market. The study adopts a quantitative methodology. A total of 438 answers were obtained from a sample size of 513. The data of the SMEs in Vietnam was analyzed using the smart partial least squares structural equation modeling software, specifically version 3.3.2.

The results of the authors demonstrate notable and favorable correlations between CSR and CSP, CSR and BI and CSR and BL. Importantly, the findings contribute to existing knowledge by looking into the mediating influence of BI and BL in the relationship between CSR and CSP.

According to the authors’ understanding, a number of research have investigated the correlation between CSR and CSP within the realm of SMEs. Nevertheless, there is a scarcity of scholarly research examining the mediating function of BI and BL in this association. The study’s findings have important implications for entrepreneurs and senior management in effectively guiding their enterprises and improving their business strategies with an emphasis on sustainability in emerging markets. The outcome of this study has the potential to significantly contribute to SMEs in Vietnam as well as other emerging countries.

This study aims to explore some perceptions related to the suggestion that external auditors will be replaced by audit technologies that use artificial intelligence (AI) tools to make audit judgements when performing the financial statement audits. Digital transformation is revitalising the technologies used by external auditors and their firms; thus, the authors seek to understand what challenges this creates for the auditing profession in Vietnam.

Through the theoretical lens of new institutionalism theory, this study uses a qualitative approach involving 20 semi-structured interviews conducted with external auditors in Vietnam during 2022. This sample includes the global Big Four, global mid-tier and smaller local Vietnamese audit firms.

The findings indicate that there is resistance or disagreement with the suggestion that in the future audit technologies using AI tools can replace humans (external auditors). The role of external auditors in the professional services sector will gradually be changed by audit technologies; however, external auditors are unlikely to be replaced by audit technologies that use AI tools based on the responses of the participants. Strict institutional rules that exist in Vietnam would prevent the replacement of (human) external auditors. In the future, external auditors may take on new roles as consultants, with unique skills in classifying and processing data for decision-making processes; however, they will not be completely replaced by technology in the audit space.

This study has limitations that it is based on the data collection from a single developing country, Vietnam; therefore, the generalisability of the findings is limited to Vietnam. Also, the authors sought insights into the future of external audits in Vietnam.

This study highlights the changing role of auditors and institutions. Thus, policymakers, external auditors and auditees in other developing countries would find the findings helpful.

This study provides new perspectives, particularly from local Vietnamese firms, about audit practices that emerge due to high-level technological advancements and then embed themselves into existing audit practices in an emerging economy. Prior studies tended to focus on the global Big Four firms, thus this study contributes by sharing the perceptions of the smaller practitioners also.

This study aims to analyse the impact of the degree of internationalisation (DOI) on firm performance (FP), with the moderating role of organisational slack resources, namely, absorbed slack human resources, absorbed financial slack resources and unabsorbed slack resources, in the context of Asian emerging markets.

Data includes 45 companies and 225 observations in 2014–2018. The authors adopted the generalised least squares method to test their hypotheses.

DOI negatively influences FP, indicating that the link between DOI and FP is not U-shaped but relatively linear. Absorbed human resources and absorbed slack financial resources significantly enhance FP, absorbing resources associated with DOI and FP. Unabsorbed slack resources play a minor role in mitigating the deleterious impact of DOIs on FP.

Firms in an emerging market should begin exploring and expanding into overseas markets with characteristics similar to the domestic market. The firm should optimise the benefits of slack resources by appropriately allocating resources to strategic operations.

This study reveals the beneficial effect of organisational slack resources on the DOI-FP relationship via the lens of the resource-based view.

This study aims to investigate the determinants of public trust in e-government services (Te-GS) and participation in social media.

A quantitative cross-sectional field survey was used to collect primary data at the local government level in 11 cities, towns and districts in Tien Giang Province, Vietnam. The final data set of 529 respondents was analysed using SmartPLS4 to evaluate the measurement and structural models.

Perceived responsiveness, transparency and security have strong positive associations with Te-GS, whereas perceived accountability does not. Furthermore, perceived ease of use and perceived usefulness are positively associated with social media participation.

Although previous studies have examined citizen behaviour in the use of e-government services, the social media context has rarely been considered due to its novelty. This study adds to the knowledge of the antecedents of participation in e-government services in developing countries such as Vietnam. Furthermore, it provides a comprehensive framework for understanding participation intention that considers four elements of good governance theory and two elements of the technology acceptance model (TAM), thereby extending previous research on the effects of these variables on the adoption of e-government services.

This study aims to investigate the effect of spray drying temperature and maltodextrin addition on the contents of phenolics, flavonoids, anthocyanins and antioxidant activities (2,2-diphenyl-1-picrylhydrazyl [DPPH] radical scavenging activity, ferric reducing antioxidant power and reducing power) of karonda powder.

Over the past few decades, the demands for application of natural colorants in food production have been attracting the attention of academic research and food industry. Anthocyanins, a red pigment commonly found on plants, show high potentials in the preparation of spray-dried pigment powder. This study, therefore, was conducted using full factorial design with two factors, namely, inlet temperature (150°C and 160°C) and soluble solid concentration (10, 15 and 20°Brix) with maltodextrin as carrier to produce pigment powder from karonda, an anthocyanin-rich fruit which is native to southeast Asia.

Increasing soluble solid content from 10 to 15°Brix resulted in a 42%–57% reduction in phenolic, flavonoid and anthocyanin contents. However, when increasing the amount of maltodextrin from 15 to 20°Brix, a lower reduction (approximately 11%–19%) was observed. In samples with the same °Brix, there was no significant variation in antioxidant contents and activities, especially at high maltodextrin ratios. In addition, the reducing power of samples dried at higher temperature (160°C) was higher than that of samples dried at lower temperature. Karonda spray-dried powder showed a good positive correlation (p < 0.01) between antioxidant contents and DPPH• activity.

To the best of the authors’ knowledge, in this study, for the first time, the effect of spray drying conditions on the quality of karonda powder was investigated.

There is a need for research examining how governments and firms responded to the coronavirus disease (COVID-19) pandemic. This study investigates the interdependence between governments and innovative small and medium-sized enterprises (SMEs) during the pandemic in relation to the dynamic capabilities and resource dependence theories.

We use World Bank survey data collected immediately before and after the COVID-19 outbreak and a generalized structural equation model to examine the mediating role of government support in the relationship between firm innovation, resilience and survival.

Innovative SMEs exhibited higher resilience and a better chance of survival during the pandemic, partly due to attracting more government support.

This study offers a novel understanding of the government’s role in supporting innovative SMEs during the pandemic. The findings have implications for how government support policies can limit the deadweight effect and the substitution effect.