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This paper aims to propose and investigate the relationships among the components of brand equity, and examining the effects of these components on overall destination brand equity in Hoi An tourism destination, Vietnam, from the perspective of domestic tourists.

Questionnaire data were collected from 319 domestic tourists who have visited Hoi An city. The results of empirical tests using a structural equation model support the research hypotheses.

The results indicate that destination brand awareness has significant, positive effects on destination brand image and destination perceived quality; destination brand image has positive influences on destination perceived quality and destination brand loyalty; destination perceived quality has significant, positive impacts on destination brand loyalty; except for destination brand image, the remaining dimensions have positive and direct impacts on overall destination brand equity.

An integrated model of destination brand equity dimensions and overall destination brand equity was tested in a tourism city in the context of a developing economy. Moreover, relevant implications are provided for destination marketers as to how to improve destination brand equity in the tourism industry.

Only a small number of studies have analysed the sustainability of the socio-cultural impacts of volunteer tourism (VT). Existing research tends to focus on volunteers, the host communities and organisations, while the interconnectedness between theories (of capitals) and concepts (i.e. empowerment and sustainability) have received minimal attention. Sustainability is considered both an effect of empowerment and a means for achieving it. Drawing on the perspectives and theoretical concepts related to multiple forms of capital, this paper aims to take an interpretive stance to examine socio-cultural impacts.

This research draws on 37 semi-structured interviews conducted with stakeholders on the perceived socio-cultural impacts of VT on two farm communities in Vietnam. A qualitative thematic coding analysis was used to identify themes that explain the perceptions of the stakeholders within the host communities.

The findings of this study were divided into the nine themes of educational effects, job opportunities, cultural exchanges, relationships, health, awareness of environmental conservation, physical changes, promoting local products and tourism and community resource development. The research provides additional insights into the interconnectedness between different types of capital, empowerment and sustainability of socio-cultural impacts.

VT organisations should provide more opportunities for local residents to become involved in decision-making regarding volunteer activities and to share their voices and concerns about how the VT programmes are set up. The government could provide support services or training and skills to locals after the volunteers leave, which would be significant in developing and maintaining the sustainability of impacts on host communities.

This research creates a model for connecting capital to sustainability and empowerment to study the socio-cultural impacts of VT.

只有少数研究分析了志愿旅游（VT）社会文化影响的可持续性。现有的研究往往集中在志工、所在社区和组织上, 而理论（资本）和概念（即赋权、永续性）之间的相互联系很少受到关注。永续发展既被认为是赋权的效益, 也是实现赋权的一种手段。研究借鉴与多种资本形式相关的观点和理论概念, 并采取说明式立场来检视社会文化影响。

本研究借鉴了与利害关系人进行的 37份半结构化访谈, 了解 VT 对越南两个农场社区的社会文化影响。使用定性主题编码分析来确定能够解释主办社区内利害关系人看法的主题.

结果分为教育效果、就业机会、文化交流、人际关系、健康、环境保护意识、身体变化、推广当地产品和旅游业以及社区资源开发九个主题。该研究为不同类型的资本、赋权和社会文化影响的可持续性之间的相互联系提供了更多见解。

旅游志工组织应为当地居民提供更多机会参与志工活动的决策, 并分享他们对VT计画如何设立的意见与担忧。政府可以在志工离开后向当地人提供支持服务或培训和技能, 这对于发展和维持对东道社区影响的可持续性具有重要意义。

这项研究创建了一个将首都与永续发展和赋权联系起来的模型, 以研究 VT 的社会文化影响。

Sólo un pequeño número de estudios han analizado la sostenibilidad de los impactos socioculturales del turismo de voluntariado (VT). Las investigaciones existentes tienden a centrarse en los voluntarios, las comunidades de acogida y las organizaciones, mientras que la interconexión entre las teorías (de los capitales) y los conceptos (es decir, empoderamiento, sostenibilidad) han recibido una atención mínima. La sostenibilidad se considera tanto un efecto del empoderamiento como un medio para lograrlo. Basándose en las perspectivas y conceptos teóricos relacionados con múltiples formas de capital, la investigación adopta una postura interpretativa para examinar los impactos socioculturales.

Esta investigación se basa en 37 entrevistas semiestructuradas realizadas con partes interesadas sobre los impactos socioculturales percibidos de VT en dos comunidades agrícolas en Vietnam. Se utilizó un análisis de codificación temática cualitativa para identificar temas que explican las percepciones de las partes interesadas dentro de las comunidades anfitrionas.

Los hallazgos de este estudio se dividieron en nueve temas de efectos educativos, oportunidades laborales, intercambios culturales, relaciones, salud, conciencia de la conservación ambiental, cambios físicos, promoción de productos locales y turismo, y desarrollo de recursos comunitarios. La investigación proporciona información adicional sobre la interconexión entre diferentes tipos de capital, el empoderamiento y la sostenibilidad de los impactos socioculturales.

Las organizaciones de turismo de voluntariado deberían brindar más oportunidades para que los residentes locales se involucren en la toma de decisiones relativas a las actividades de voluntariado y compartan sus voces e inquietudes sobre cómo se establecen los programas de VT. El gobierno podría brindar servicios de apoyo o capacitación y habilidades a los locales después de que los voluntarios se vayan, lo que sería importante para desarrollar y mantener la sostenibilidad de los impactos en las comunidades anfitrionas.

Esta investigación crea un modelo para conectar las capitales con la sostenibilidad y el empoderamiento con el fin de estudiar los impactos socioculturales de VT.

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.

Whilst research on corporate social responsibility (CSR) is reaching new territories, the extent to which such literature manifests itself in developing countries is yet to be fully understood. To that end, this study aims to investigate the understanding, evolution and practice of CSR in Vietnam.

A systematic review of the current literature in the recent past (2000–2020) has been embraced in this research. By analysing a total of 143 articles, the authors demonstrate that there has been visible growth in published articles related to CSR in Vietnam over the past 21 years.

The authors demonstrate that CSR research in Vietnam has significantly grown in the recent past. The results highlight the in-depth distribution of publications by year, journal, industry, nature and focus of CSR research in the country.

This study is not only the first to provide an enhanced overview of the current state of CSR knowledge in the country but also sets out directions within the CSR research agenda related to Vietnam and potentially other emerging and developing countries.

This study explores the effect of local budget retention rate changes (RER) on total factor productivity (TFP) and its components in Vietnam.

The study employs a two-system generalized method of moments (GMM) estimator and data from 2012 to 2019 across all 63 provinces/cities of Vietnam.

The study finds that local budget retention rates significantly influence public investment, affecting scale and allocation efficiency. The reallocation of budgets between regions and from the central government to local levels incurs certain costs, often resulting in economically robust provinces experiencing reductions in their retention rates.

Recognizing the challenges of immediate structural budget changes due to cultural and historical factors, the study suggests a more gradual policy approach. It emphasizes the importance of policy predictability, as abrupt reductions in the retention rate lead to higher costs than gradual reductions, thus implementing budget policies with a clearer timeline. This study provides insight into local budget allocation regimes and their impact on productivity in transitioning countries.

First, the study provides fresh evidence of the impact of retention rate changes on TFP and its components in Vietnam. Second, the study provides insights into the mechanisms of the nexus of increased budget spending, capital efficiency and, most importantly, attaining improvement in education. We also offer further insights into inefficient budget allocation agents in Vietnam, especially in large cities, which should alert scholars to explore this topic further in the future.