bluuebunny/crossref_metadata_2025 huggingface dataset:
The Interaction of Display Advertisement and E-Wom on Omnichannel Purchase Intention Using Sem: an Age Moderation Effect
Authors: Tania Mittal  , Dhiman Aditya , Madan Pankaj , Sharma Kirti
Published: June 2023

Purpose: This study looks at how display advertisements affect customers' Omni-buy intentions and the impact of e-WOM in determining if this influence is reflected in their purchase intentions.
 
Theoretical framework: Consumers' daily lives have grown more reliant on display advertising. Consumers depend on the Internet as a source of readily accessible information regarding advertising and businesses. Consequently, a customer becomes linked and an omnichannel shopper, intending to purchase products both online and offline. Electronic word of mouth (e-WOM) has also emerged as a powerful force that must be understood in the context of the omnichannel buyer.
 
Design/methodology/approach: A survey was performed to confirm the study's assumptions. Consumers who purchase fashion products omnichannel were polled for information. A questionnaire of 28 questions was developed for the study. The questionnaire includes questions about the respondent's age, gender, and educational level.
 
Findings: The results of the study show that there is a link between display advertising, e-WOM, and Omni-Online Purchase Intention. Several suggestions are produced to assist managers in navigating their brand's online presence in a manner that fits their customers' Omni-purchase intention.
 
Research, Practical & Social Implication: Through this investigation, the prevalence of many display ads on consumer purchase intention on the omnichannel market is determined, which contributes to the literature on advertising efficiency.
 
Originality/value: This study would most likely propose a method for market communication to determine how different types of display advertisements influence consumer purchase intentions, allowing firms to better manage the customer experience.
Does The Spouse Matter? A Scoping Review on Spousal Support for Working Population
Authors: Singh Niharika , Sharma L. Shashikumar , Aier Bendangienla , Singh Premendra Kumar , Gurumayum Priyalaxmi
Published: June 2023

Purpose: The review aims to discover and report the literature on spousal support provided to working population (men/women) and the predictors, outcomes, mediators and moderators found in relation to spousal support.
 
Theoretical Framework: Support at home (or spousal support) is vital for a married men or women so that they can invest more energy at work. The concept is proposed and supported by a number of theories, such as spousal support theory, human capital theory, and was utilized to choose only working population for this review.
 
Design/Methodology/Approach: A scoping review research model was used to systematically search for and report the empirical literature on spousal support in context of working population. Scopus database was used to search for literature on the topic, with no limit on time and discipline of publication. Preferred Reporting Items for Systematic Review (PRISMA) flow diagram for scoping review was used to show the search and filtering process used.
 
Findings: A total of 706 empirical articles were obtained from Scopus database, out of which 699 articles were removed while matching the title and abstract of literature with selection criteria. Further, 149 articles were excluded because of incompatibility of full text article with eligibility criteria, this left us with 61 articles to be reviewed on the topic of interest.
 
Research, Practical & Social implications: This study aimed to examine spousal support among working population (men and women) and its associated predictors, outcomes, mediators and moderators.
 
Originality/Value: In the past, review has been conducted on spousal support but no effort was made to look for study characteristics, sample characteristics, or detailed methodological features, especially in context of working population. Hence, the present review will be first to give an initial idea on the way spousal support has been described, measured, the country where and when the topic has been studied most and other sample and methodology related choices.
Disclosure of Organizational Ambidexterity Activities and Earnings Quality in Oman
Authors: AL Ani Mawih Kareem , Al-Lawati Hidaya Mustafa , AL Amri Musallam Mohammed
Published: June 2023

Purpose: This study examines the association between organizational ambidexterity disclosure (OAD) and earnings quality (EQ) in terms of earnings persistence (PER) and value relevance (VR).
 
Theoretical framework: Organizational ambidexterity disclosure (OAD) is one type of forward-looking disclosure (FLD) which includes all information about exploration and exploitation activities. In accounting, the study is interested in how (OAD) affects the firm’s earnings quality.
 
Design/methodology/approach: This study uses the secondary data of non-financial industrial and services firms listed on the Muscat Securities Market (MSX) in Oman for a 5-year period from 2017–2021. The study uses generalized least square (GLS) and feasible general least squares (FGLS) regressions to test the hypotheses and find the results.
 
Findings: Results of the GLS and the robust results of FGLS show that OAD has a positive and significant effect on earnings persistence (PER) and value relevance (VR) and the coefficient of VR is stronger than the coefficient of PER, indicating the importance of OAD on the earnings quality as new evidence in the area of accounting.
 
Research Implications: The results provide crucial implications for researchers, investors, policy makers and managers. The study provides potential leverage points for those responsible for shaping the disclosure and transparency because of it insights on when OAD impacts EQ.
 
Originality/value: This study offers a novel resource-based perspective to explain how Omani firms achieve higher sustainable and value relevance earnings by investing in OA. It also provides new evidence about how an ambidextrous firm improves the sustainable and value relevance earnings.
Investigation of Customer Satisfaction on Damri Bus Services at Soekarno-Hatta Airport
Authors: Prabumenang Agung Kresnamurti Rivai , Rizan Mohamad , Prananta Widya , Chandra Kevin Arya
Published: June 2023

Purpose: The aim of this study is to determine the direct effect of service quality, trust, and price perception on customer satisfaction, and to determine the indirect effect of service quality, trust, and perceived value on customer satisfaction through service quality, trust, and perception of prices for Damri Bus passengers at Soekarno Airport.
 
Theoretical framework: This study uses quantitative methods. The number of samples in this study were 239 respondents from Damri Bus passengers at Soekarno Hatta Airport.
 
Methodology/Approach: The data collection technique used in this research is by distributing questionnaires. Data analysis in this study used SEM techniques assisted by SPSS 25.0 and LISREL 8.8 applications.
 
Findings: The results of this study indicate that service quality, trustworthiness, and price perception have a positive and significant influence on customer satisfaction. Service quality has no positive and significant effect on customer satisfaction through price perception. Service quality has a positive and significant influence on customer satisfaction through trust.
 
Research, Practical & Social implications: Trust has a positive and significant influence on customer satisfaction through price perception. Trust has no positive and significant effect on customer satisfaction through service quality. Price perception has no positive and significant effect on customer satisfaction through service quality. Price perception has a positive and significant effect on customer satisfaction through trust.
Towards Best Practices for Corporate Governance at the Air Zimbabwe for Sustainability
Authors: Chigudu Daniel
Published: June 2023

Purpose: Exploring best practices for corporate governance at the Air Zimbabwe for sustainability.
 
Theoretical Framework: The prominence of good corporate governance remains the main thrust for potential investors worldwide. For Air Zimbabwe (a state-owned enterprise), it is essential to embrace good corporate governance to ensure the sustainability of the airline. Although the airline has adopted international principles of accountability, these are not effectively implemented rearing administrative imperfections and challenges that are prevalent in state-owned enterprises.
 
Methodology: This study employed a descriptive research design through desktop research predicated on critical analysis and review of current literature.
 
Findings: Findings show that political resolutions tend to excessively override management decisions to the detriment of the entity.
 
Practical and Social Implications: Yet, it is good corporate governance that should be pivotal in reconciling political interests, the public, and management.
 
Originality: The value of the study is to provide recommendation for improvement. It is recommended that the Air Zimbabwe oversight system be revamped and vouch for the institutionalization of a regulatory framework that enforces transparency and compliance.
Board Independence and Financial Performance: Empirical Evidence on Mediating Role of Market Competition From the Vietnamese Market
Authors: Ngo My Tran , Le Tan Nghiem , Nguyen Ngoc Tu , Luu Thi Thai Tam
Published: June 2023

Purpose: The aim of this study is to examine the effect of board independence on the financial performance of companies listed on the Vietnamese stock exchanges with the mediating role of market competition.
 
Theoretical framework: The topic is based on agency theory, resource dependency theory and stewardship theory. The independence of the board of directors (BOD) is measured in two aspects: the duality and the non-executive members of BOD. This study approaches the measurement of market competition according to the Herfindahl-Hirschman index (HHI). After calculating the HHI, the study will classify companies in a highly competitive market or a low competitive market.
 
Design/methodology/approach: The study uses secondary data from the financial statements of companies listed on the Vietnamese stock market with the collection period from 2016 to 2020. The data analysis methods comprise of Pooled ordinary least squares (OLS), Fixed effects model (FEM), Random effects model (REM) and Generalized method of moments estimation (GMM).
 
Findings: The results of GMM showed that CEO duality is found to have a negative effect on the financial performance of listed firms. Meanwhile, the statistical evidence shows that the percentage of non-executive board members and market competition positively affect the financial performance. In addition, the evidence showed that market competition could reduce the positive influence of the percentage of non-executive board members on financial performance of listed companies.
 
Research, Practical & Social implications: The study has proposed some governance implications to improve the financial performance of listed firms such as limiting CEO duality, increasing the percentage of non-executive board members and empower the management board in a highly competitive market and choosing the appropriate size of the board.
 
Originality/value: The value of the study is to provide more scientific basis for policy makers in Vietnam and help listed companies choose and make decisions related to BOD to improve financial efficiency.
Formulating the Cyber Security Culture in Organizations: Proposing and Arguing Insights
Authors: Aldulaimi Saeed Hameed , Abdeldayem Marwan Mohamed , Abo Keir Mohammed Yousif
Published: June 2023

Purpose: This research aims to enhance practical organizational practices and academic research literature by critically investigating the latest findings in cybersecurity culture research through a systematic review of relevant literature and research.
 
Theoretical Framework:This work seeks to summarize key research developments in a research area that remains challenging for companies as they seek to build strong security cultures to protect their information (Tripwire, 2020). And reviewing the legal regulations that must be trained to protect institutions from cyber threats in the Kingdom of Bahrain and Saudi Arabia.
 
Design/Methodology/Approach: The methodology of this study implements a systematic literature review to assess the main components of cybersecurity culture and what good practice can help to build it professionally.
  
Findings: The main results find that current literature must move from a technical approach to information security to a socio-cultural one. Also, this study predicts that cybercrime will increase dramatically and cost the world trillions annually. 
 
Research Practical and Social Implications: this study attempts to define human resource management's role in cybersecurity awareness training and therfore the managers can deveplo the necessary rules to secure the organizational information.
 
Originality/Value: The study is within the first studies  to  be  conducted  in  GCC countries.  Moreover, the  to build a cyber security culture is unique topic add on to the academic knowledge. Also, can motivate the future studies to focus on efficiently organizing security procedures and enhancing security readiness appraisal consequences by providing more perceptions of imminent threats and security hazards.
The Effect of Creativity and Digital Literacy on Business Opportunities and Their Impact on Welfare Levels
Authors: Sari Marta Widian , Aima M. Havidz , Elfiswandi
Published: June 2023

Purpose: The aim of this study is to examine determine the effect of creativity and digital literacy on business opportunities and their impact on the level of welfare in the marine tourism community of Padang city
 
Theoretical framework: The development of the tourism industry shows a very interesting phenomenon. The business opportunity that exists in the tourism industry is a tremendous economic potential. This extraordinary tourism industry business opportunity can be used as a great opportunity for the community and government to increase state revenues and improve the welfare of the community managing the tourism industry business.
 
Design/methodology/approach: The study used primary data from 209 respond­ents. The method used is Structural Equation Modeling Analysis with Partial Least Square (PLS).
 
Findings: The results in this study indicate that creativity has a significant effect on community business opportunities. Then the digital literacy variable has a significant effect on community business opportunities. Furthermore, the creativity variable has a significant effect on the level of community welfare. Meanwhile, the digital literacy variable has no significant effect on the level of social welfare. Because business opportunities have a significant effect on the level of community welfare.
 
Research, Practical & Social implications: The Study suggestion from this study is that the thing that can help improve the economic welfare of the Padang City maritime tourism community is the high demand for tourism which makes tourism activity increase. Therefore, it is necessary to have a program planned by the government in the form of training for the community related to marine tourism so that people's creativity can be stimulated in realizing tourism businesses.
 
Originality/value: The value of the study is tourism that develops and has complete facilities will make tourism activities crowded with visitors. When visits from tourists are high, this is an opportunity for the community to realize businesses such as MSMEs and other businesses that will generate income to increase the welfare of the community.
The Impact of Taxes on Prices and Production in Jordan
Authors: Soumadi Mustafa M. , Alrjoub Ashraf Mohammad Salem
Published: June 2023

Purpose:  This study aims to demonstrate the impact of taxes on prices and production in Jordan.
 
Theoretical framework:  Study problem lies in asking the following questions

Does the tax system in Jordan serve the economic aspects?
Does the tax in Jordan affect the economic aspect?
Is the tax in Jordan fair?
Is there an impact of the tax on prices in Jordan?
Is there an impact of the tax on production in Jordan?
What is the effect of taxes on consumer speeding on necessary versus luxury goods?
What is the impact of higher taxes on personal income of consumers?
The effect of Lower taxes on the economy and disposable income?
What is the alternative for governments to increase their income other than direct higher tax system?
What is the effect of various government entities; such as financial, administrative, and social corruption on Jordan economy?

 
Design/methodology/approach:  Researchers used standard analysis method and vector error correction model for the period (2011-2020), and used the profit margin ratio indicator as a representative indicator for production and prices.
 
Findings:  Results showed a long-term causal relationship between prices and production; from one side and direct and indirect taxes; from the other side and that relationship between short-term deviations and long-term reliability is corrected at a rate of (3%) per year. Results showed a negative significant impact of indirect taxes on price competitiveness; in the long term which was reinforced by the variance components’ analysis and response function’s test. Results also showed an insignificant impact of direct and indirect taxes on price competitiveness; in the short term.
 
Research, Practical & Social implications:  Demonstrating the impact of taxes on prices and production in Jordan. As well as, discussing the governmental tax and income.
 
Originality/value:  The importance of study stems from research topic, since taxes have multiple effects on various areas in society which can be divided into scientific and practical importance.
Socially Responsible Investment in a Rising Populism Environment
Authors: Ayesha Samreen , Chellaswamy Karthigai Prakasam
Published: June 2023

Purpose: The aim of this study is to examine a framework of ESG elements and constituents to investigate socially responsible investment in a rising populist environment through a literature review.
 
Theoretical framework: Socially responsible investment aims for long-term sustainability by combining financial return with positive change in the environment. The transformation of India’s populism towards environmental sustainability drives enterprises to incorporate ESG (environment, social, and governance) practices for the long term and craves to be an efficient tool for socially responsible investment.
 
Design/methodology/approach: This paper offers an overview of many reviews that are connected to the study's main terms while also discussing literature reviews as a research methodologyand all data in the study comes from these secondary sources.
 
Findings: As a result, this study finds out responsible investors' appetite for the identification of sustainability indicators and constituents and hunts for enterprise disclosures regarding their accomplishments towards ESG factors. The study focuses on developing an ESG constituent framework by integrating ESG compliances determined by a systematic review of literature, Global Reporting Initiative Standards, and other reporting standards. 
 
Research, Practical & Social Implications:Although this study was carried with the intention of providing socially responsible investors with a useful tool, more extensive study is warranted before an empirical analysis of SRI firms' performance can be conducted, and the study could also benefit from being extended into an international context in order to better assess the performance of ESG firms.
 
Originality/Value:This study uses a five-year thematic analysis of S&P BSE 500 firms to determine which are most committed to corporate social responsibility.The study also helps investors by providing useful information about corporate ESG compliance.
Assessment of the Profitability Indicators of Armenian Commercial Banks and the Forecast of Possible Scenarios to Increase Profitability
Authors: Bayadyan Anna Ashot
Published: June 2023

Purpose: The main purpose of the study is the comparative analysis of total capital, total assets, net profit, return on assets (ROA), return on equity (ROE) and net interest margin (NIM) of 17 commercial banks operating in Armenia for several years are presented, the advantages and disadvantages of the banks with high and low results in the above-noted indicators have been briefly commented on.
 
Theoretical framework: Currently, the banking system of Armenia is the most developed one in comparison with other sectors of the economy, as the processes of attracting deposits, providing loans and fulfilling the standards set for commercial banks are regulated in line with the world experience. The object of study is operational environment of the banks.
 
Design/methodology/approach: The profitability indicators are considered to be the most basic tool for assessing the efficiency of operations carried out by commercial banks. Methodological tools of the study methods were interest income, interest expense and average annual return on profitable assets, which were analyzed separately.
 
Findings: The relevance of this scientific problem decision is that the negative consequences the COVID-19 pandemic within the business environment of the Armenian banking system have been studied.
 
Research, Practical & Social implications: In the context of new economic relations, the banking system holds an important part in ensuring the economic growth and economic development of any country, including the Republic of Armenia. Possible ways to increase the profitability of the Armenian banking system were suggested in this study, the existing challenges of the banking system were identified.
 
Originality/value: Based on the results of the research of the profitability indicators of the RA banking system and the conclusions drawn, several ways of increasing the profitability of banks were proposed.
Analysing the Impact Factors of Customer Loyalty Among Small and Medium-Sized Hotels (Smshs) in Dubai
Authors: Al Balushi Abdullah Ali Mohammed , Musa Haslinda
Published: June 2023

Purpose: This study aims to identify the most important characteristics that contribute to customer loyalty in the hotel sector, specifically in Dubai's hotels.
 
Theoretical framework:   Small and medium-sized hotels (SMSHs) were examined from the standpoint of their customers using customer loyalty as a performance metric. This research will shed additional light on how customer satisfaction and trust in  SMSHs contribute to customer loyalty, particularly within Dubai's hotel sector SMSHs.
 
Design/methodology/approach: A quantitative study involves the use of statistical analysis and numerical data to test hypotheses and draw conclusions about the relationships between variables based on a sample of 372 respondents from SMSHs in Dubai.
 
Findings: The findings showed a positive and significant relationship between customer trust, service quality, customer satisfaction and customer loyalty in the SMSHs in Dubai. Also, customer satisfaction mediates the relationship between customer trust and customer loyalty, and customer satisfaction mediates the relationship between customer trust and customer loyalty in the SMSHs in Dubai.
 
Research, Practical & Social implications:  To boost client satisfaction, hotels should undertake a more detailed service assessment of online hotel performance and improve the hotel's application system, which is prone to faults, by speeding up digital technology.
 
Originality/value:  An original study on small and medium-sized hotels in Dubai would provide valuable insights into the unique challenges and opportunities faced by this segment of the hospitality industry in a highly competitive and dynamic market.
How should intellectual capital development? An islamic religious perspective
Authors: Prakoso Aryo , Triyuwono Iwan , Purwanti Lilik , Roekhudin Roekhudin
Published: June 2023

Purpose: The objective of this study was to reconstruct Intellectual Capital to fill gap between Humans, Corporations and God.
 
Theoretical framework:  Intellectual Capital in its form and development as part of intangible assets in the business world, both from commercial and non-commercial measurements, is part of accounting, considered a modern business perspective and a product of entity theory. This definition of Intellectual Capital shows the masculine side, the Value of Entity theory. The antithesis of this is Sharia  Entity  Theory which emphasizes responsibility toward the sole creator of the company's nature, specifically God. Spirituality or religion fills the gap behind critical accounting studies based on secular thinking.
 
Design/methodology/approach: This research uses the Islamic spirituality perspective paradigm, which is at heart and related to the organizational, social, and human environment in reconstructing Intellectual Capital.
 
Findings:  The results of this study obtained that the construction of human Capital is positioning employees to have honesty, trustworthiness, ridho, demanding knowledge, shodaqoh, zakat, and ukhuwah Islamiyah. Second,  structural Capital is a blessed business, not arbitrary to employees, welfare, business commitment to trustworthiness, sadaqah for business, the principle of ridho in the organization, and giving employee rights. Third, customer capital is a promise, doing good/service, honesty to customers, responsibility, ukhuwah Islamiyah, sadaqah for CSR, trustworthiness, and setting prices like for like.
 
Research, Practical & Social implications:  First, management in developing the company can change the company's philosophy through intellectual capital which is based on God's will. Second, it is important to treat human resources, organizational structure and relational capital by aligning the soul, nature and God as a manifestation of added value.
 
Originality/value:  An important finding in this research is that spirituality is the most important thing in positive change for the world in which we live. Intellectual Capital in creating value should be the result of human work that is blessed by God.
Maneuvering of Digital Transformation: Role of Artificial Intelligence in Empowering Leadership - An Empirical Overview
Authors: Abasaheb Sabale Anjali , Subashini Rajagopal
Published: June 2023

Purpose: Digital transformation introduces businesses to the risks of changing strategic initiatives and adapting to technological advances such as AI (AI). AI is expected to revolutionize the future workforce. This study examines how Artificial intelligence Empowering Leadership.
 
Theoretical framework:  The examination and quantitative method were used to develop a research design. A self-administered questionnaire was used to collect data from companies’ leaders that used AI systems to empower their Leadership. Companies have increased empowering their employees as necessary in today's business environment. The role of Leadership has shifted in tandem with the trend-forward into organizational empowerment.
 
Design/methodology/approach:  The study sample consisted of all 150 leaders, chosen by random sampling. The current study was conducted using a quantitative methodology. To achieve the study's objectives, the researcher created a questionnaire with (10) items divided into three categories: usage of AI, Leadership oriented questions and demographics.
 
Findings: The results of the literature analysis are used to develop the questionnaire. The main participants in this study were the leaders of the organization.
 
Research, Practical & Social implications:  According to interviews, empowering Leadership, specifically autonomy and innovation assistance, is beneficial in navigating AI-induced change.
 
Originality/value: The value of the study to expected to revolutionize the future workforce by exploring the role of AI in empowering leadership.
The Impact of Ownership Structure on Bank Profitability and the Diversity of Products: new Evidence from Iraqi Banks
Authors: Al-Harishawi Zainab Hamid Kati , Zoghlami Faten
Published: June 2023

Purpose: The objective of this study was to identify the impact of the ownership structure on the profitability and the diversity of banking products in commercial banks listed on the Iraq Stock Exchange.
 
Theoretical framework: Investigating the factors affecting bank performance is an important debate these days. The literature refers to the importance of the ownership structure in deriving various types of performance in companies. However, there is still much to investigate and learn about the sensitivity of the performance of banks to various types of ownership structures.
 
Design/methodology/approach: Using a linear regression model, we analyzed the relationships between ownership structures and the company’s profitability, as well as product diversity for the period span from 2011 to 2020. We focused our investigation on commercial banks listed on the Iraq Stock Exchange.
 
Findings: The empirical findings show that the ownership structure has a mixed effect on Iraqi bank profitability measured by return on assets, return on equity, and Q-Tobin ratio. Nevertheless, the result confirm the significant influence of the ownership structure on the diversity of banking products.
 
Research, Practical & Social implications: The results indicate that Iraqi banks’ regulators and supervisors should give more attention to the sensitivity of banks’ performance and diversity of the products to the effect of ownership structure.
 
Originality/value: This study is among the first to investigate the relationships between ownership structure measured by the concentration of ownership, institutional ownership, and administrative ownership on the Iraqi commercial banks’ performance, whether financial or non-financial such as the bank's profitability and diversification of its products.
Managerial Knowledge and Skills Transfer Practices in Bangladesh
Authors: Alam Md. Ashraful , Ahmed Razu , Sarkar Shakhawat Hossain
Published: June 2023

Purpose: The favorable attitude of the trainees and a transfer-friendly climate are highly expected for effective training transfer. Therefore, the purpose of this study was to examine the characteristics of trainees and the work environment in transferring managerial knowledge and skills to the job.
 
Theoretical framework: This study focuses on three factors considering both the characteristics of trainees and the role played by their peers and supervisors, in relation to the transfer of training based on the theories of training transfer. 
 
Methodology: Data was collected from service holders who completed an MBA degree from a weekend/evening program, using a structured questionnaire. The number of usable questionnaires was 302.The Garret ranking method and structural equation modeling (SEM) with Amos 23 was used to analyze the research data.   
 
Findings: This study found that peer and supervisor assistance for training transfer was not satisfactory. Lack of autonomy, shortage of the required materials in the workplace, as well as an excessive workload, were identified as noteworthy impediments in the transfer of training.
 
Research, Practical and Social implication: This study could increase recognition among coworkers and managers about the significance of supporting fellow workers in applying their recently acquired knowledge and abilities on the job. Additionally, the authorities might receive advice on how to create a congenial environment for training transfer in their organization.
 
Originality/Value: Assessment of training application and transfer practices would become helpful for Bangladesh to ensure progress and development as a developing country.
Impacts of Economic Development on the Awareness of Cultural Preservation of Ethnic Minority People in the Border Region of Northern Vietnam
Authors: Truong Bao Thanh , Nguyen The Kien , Pham Thi Minh Nguyet , Vu Van Anh , Dau Tuan Nam , Pham Thi Ngoc Dung , Le Sy Tho
Published: June 2023

Purpose: The aim of this study is to examine how the Vietnamese government's economic development strategies affect ethnic minority people's knowledge of cultural preservation in the border area of Northern Vietnam.
 
Theoretical framework: The study focuses on three main driven factors of the awareness of cultural preservation that are economic changes, societal changes, and environmental changes from three economic fields: agriculture, industry, and trade and services.
 
Design/methodology/approach: The research sample was taken from ethnic minorities in Northern Vietnam's border area. For questionnaire administration, interviewees are selected at random from the population. Face-to-face, drop-off, and phone-calling approaches were used to disseminate the questionnaire. We received 544 completed returns out of 725 surveys sent out. The data was then cleaned and analyzed with SPSS 20 software using Partial Least Squares Structural Equation Modelling (PLS-SEM).
 
Findings: The results of a study of ethnic minority communities in seven provinces in Northern Vietnam's border region show that the development of agriculture, industry, trade and service significantly impacts ethnic minority people's awareness of cultural preservation issues due to environmental changes. In contrast, economic and sociological developments appear to have little influence on ethnic minority people's attention to cultural preservation. This phenomenon may be due to the long-term effects of economic and sociological changes, which mostly affect intangible cultural heritages. In contrast, environmental impats are felt swiftly and primarily on physical cultural heritages that can be seen.
 
Research, Practical & Social implications: The findings of the research provide policymakers with valuable insights on the effects of economic development on cultural preservation. The study's recommendations can inform policies that promote sustainable economic development while preserving the cultural heritage of ethnic minority communities.
 
Originality/value: The research focuses on the border region of Northern Vietnam, which is an area of strategic importance for economic development and cultural preservation. The study's unique focus on this region provides insights into the cultural and economic dynamics of a specific area that has not been extensively studied.
Exploring the Perceptions of Generations X, Y and Z about Online Platforms and Digital Marketing Activities – A Focus-Group Discussion Based Study
Authors: Gurunathan Anoop , Lakshmi K. S.
Published: June 2023

Purpose: This study analyzes the perceptions and attitudes of GenX, GenY and GenZ towards online platforms and digital marketing activities.
 
Theoretical framework: This study is qualitative in nature and data were collected from three separate focus group discussions, one each among generations X, Y and Z. Secondary data sources like previous research articles, internet sources and books were referred.
 
Design/methodology/approach: This article is intended to get insights regarding the online platforms and digital marketing consumption patterns to understand the perceptions and attitudes of GenX, GenY and GenZ towards various online platforms. Group discussion was conducted among all generations with pre-planned questions prepared by the researcher; participants were from researcher’s personal and professional network. From transcripts were prepared and information regarding their perceptions on digital marketing and online platforms were obtained and thematic analysis was done using NVivo. Ten themes and sub-themes were identified from the chart presented through Nvivo.
 
Findings: The perceptions of three generations regarding online platforms and digital marketing activities differ significantly as GenX are digital migrants, GenY are digital natives and GenZ are mobile natives.
 
Research, Practical & Social implications: The emergence of internet and digitalization has forced companies to concentrate more on online platforms and digital marketing avenues. Different generations’ interest, traits, perceptions, habits, etc differ and hence there is a need to analyze and understand the perceptions of different generational cohorts for businesses to develop an effective digital marketing strategy. This study would pave the way for more studies and researches which would benefit both academics and industry.
 
Originality/value: This study would help to understand the perceptions of different generational cohorts for businesses to develop an effective digital marketing strategy.
Factors Affecting Business Performance: Expanding Theoretical Measurements
Authors: Thuy Vu Thi Thanh , Nhung Pham Thi Hong , Oanh Le Thi Tu , Hoa Ngo Thi Kim
Published: June 2023

Purpose: The article aims to expand a scale system of factors that impacts on business performance.
 
Theoretical framework: The paper based on the empirical data collected from various types of participants, including accountants (for information providing), managers (for decision-making), sales staff (for work), and lecturers (for research) in Vietnam.
 
Design/methodology/approach: By descriptive and comparative statistical analysis of SPSS 20 software with 124 valid observations, the survey has proposed the scale system of influencing factors (03 groups of external factors, 05 groups of internal factors) and business performance measures (10 financial and 11 non-financial indicators).
 
Findings: This study points out the different evaluations according to the demographic features of survey subjects on the group of financial indicators. Specifically, the group of accountants (representing information providers) obtains a lower score than the group of information users. Likewise, the post-graduated participants show stricter assessments of financial indicators in comparison to the rest of the group.
 
Research, Practical & Social implications: These results suggest the scale system for measuring influencing factors toward business performance in enterprises for further research.
 
Originality/value: The value of the study is providing an expansion of the factors affecting the efficiency of an enterprise and points out a commonly used set of financial performance measurement indicators. Research results provide useful references for research on related issues.
Factors Influencing the Auditor Independence and Affects to Audit Quality of Supreme Audit Institution of Vietnam
Authors: Vu Doan Anh , Hung Nguyen Xuan
Published: June 2023

Purpose: The aim of this study is to explore the factors affect to auditor independence, and impacts auditor independence to audit quality of Supreme Audit Institution (SAI).
 
Theoretical framework: This study explores factors affecting the auditor independence in public sector based on articles pertaining to public sector audits that were published in major publications in the 20th century. The theories were applied in order to build up research model about factors influencing the auditor independence and affects to SAI’s audit quality.
 
Design/methodology/approach: Research using complex techniques to analyze complex relationships in the SEM model. This result tests research model in Vietnam from the perspective of the state auditors’ perception with 225 valid responses.
 
Findings: The result found out three primary factors that affect the independence of public-sector auditors: political hegemony, auditor tenure and relationships with auditees. These factors have negative impact on state auditor’s independence, meanwhile auditor independence has a positive impact on SAI’s audit quality.
 
Research, Practical & Social implications: The study contributes to existing literature by providing empirical evidence for there is no suitable audit quality measurement framework for SAIs.
 
Originality/value: The results highlight strong importance of the auditor independence so that SAI Vietnam can have effective solutions to protect independence of state auditor from threats and improve the audit quality of SAI.
Environmental Management Control Systems and Environmental Performance: Direct and Indirect Effect
Authors: Daromes Fransiskus Eduardus , Ng Suwandi
Published: June 2023

Purpose: This study aims to examine the effect of environmental management control systems on environmental performance. Testing is carried out directly or through the environmental strategy mediation role.
 
Theoretical framework: In contrast to previous studies, this research focuses on managerial activity processes that enable, encourage, ensure how a company and facilitate practices that achieve environmental performance and strategies to achieve it.  The research model is built on the basis of stakeholder theory and contingency theory.
 
Design/methodology/approach: The research was conducted through an online survey of hotel managers in Makassar City, Indonesia. Data analysis was performed by regression, path analysis and Sobel test.
 
Findings:  The results of the study prove that the environmental management control system has a positive and significant effect on environmental strategy and environmental performance. The Sobel test also proves that environmental strategy mediates the influence of environmental management control systems on environmental performance.
 
Research, Practical & Social implications:  This research covers hotels in Makassar, not all of them in Indonesia; therefore, generalizing the findings of this study should be exercised with caution. Secondly, this study assumes hotel homogeneity and does not consider hotel type. The findings of this study also provide recommendations on public policy and business practices to integrate environmental issues into managerial processes and decision-making as well as corporate control. Further research can expand this research by considering contextual and other contingency aspects. In addition, future research may use a larger sample and longitudinal data which allows to investigate changes in strategic environmental management control system policies over time.
 
Originality/value:  Improvements in research on environmental management control systems have become a very important issue in supporting the themes of sustainability in business practices globally. The originality of this research focuses on managerial processes to support sustainability practices in business, especially business practices in hotels.
The Impact of Talent Recognition on the Intention to Stay in Work Context: Empirical Overview
Authors: Shayrine H. , Venugopal Pulidindi
Published: June 2023

Purpose of the Study: The aim of the paper attempts to contribute to an overview of the methods and strategies adopted by organizations to maintain a talented and engaged workforce globally.
 
Theoretical framework: The study is based on a review of the literature, which is described in the article. Use all methods to retain personnel. Talent Development must be researched whether it enhances Job Satisfaction, Employee Engagement, and Empowerment, which increases Intention to Stay.
 
Design/methodology/approach: The researchers apply the convenience sampling technique to acquire primary data from employees utilizing a questionnaire as a research instrument.  Data analysis is used in this study through the help of (the PLS) technique (SEMs). A five-component scale with a some-object measurement model has been verified inside the study
 
Findings: Our findings demonstrate there is a favorable strong connection. in the effect of appreciation on retention in the job role between employers and employees. Theoretical and managerial implications are discussed in the mild of the findings
Research, Practical & Social implications: Today, almost every organization is driven by technology, but human resources are needed to do work through technology. It is the challenge of an HR manager to keep working for a long time in an organization in a dynamic environment.
 
Originality/value: The value of the study reveals that, fulfilment is regularly tied to its capability to attract, retain, and recognize talented and effective employees.
Change Leadership Ability to Improve Employees’ Readiness to Change
Authors: Tripuspita Mira , Sudiro Achmad , Sumiati  , Irawanto Dodi Wirawan
Published: June 2023

Purpose: The objective of this theoretical review is to reveal the interaction of constructs that may predict employees’ readiness to change. This aims to examine the change leadership ability in improving the employee readiness to change.
 
Design/methodology/approach: This is a theoretical examination to explore the factors that affect employee readiness to change based on phenomena at oil & gas sector in state-own enterprise Indonesia.
 
Findings: Change leadership may have significant impact to strengthen employees’ readiness to change with the existence of individual psychological attribute, supported by trust in leaders.
 
Research limitations/implications: This research examines theoretically the change leadership ability to affect the employees’ readiness to change. Therefore, researchers should use this research as a basis to make empirical research to prove its truth and obtain other valuable findings. 
 
Practical implications: This research is useful to enhance change readiness concept in its relations to change leadership. The review can be used as basis to make an empirical research.
 
Social Implications: The findings shows that change leadership may have significant impact to strengthen employees’ readiness. It will support management as well as the employees to manage change readiness during organization transformation.
 
Originality/value: This research explores theoretically antecedent factors that affect employee readiness to change based on phenomena at oil & gas sector in state-own enterprise Indonesia.
Green Banking Development: A Case Study of Vietnam
Authors: Bang Nguyen Ha , Hang Nga Phan Thi , Dao Le Trung
Published: June 2023

Purpose: The objectives determine factors affecting green banking development in Vietnam. The authors proposed policy implications that contributed to the green banking development in Vietnam.
 
Theoretical framework: For long-term sustainable economic development, many countries worldwide have chosen to develop a green economy, including the theory of green banking.
 
Design/methodology/approach:  The research method of the paper is a combination of qualitative and quantitative research methods. Qualitative research was conducted with a group discussion technique, checked the scales used, and consulted with banking managers on the research issue, thereby building the scales included in the research model and setting up and completing the questionnaire. Quantitative research was carried out from January to February 2023. Processing data by statistical methods, analyzing EFA and CFA, using linear structural model analysis (SEM) to test the fit of models and hypotheses with SPSS 20.0 software and Amos.
 
Findings: The article showed that banking technology substantially impacts green banking development among eight factors.
 
Research, Practical & Social implications: The study has inherited and supplemented the scale in the model and a new set of scales used to evaluate the development of green banks, systematized, increased, and developed more basic theoretical issues about banking green.
 
Originality/value: The paper's originality and value help researchers, managers, and policymakers for Vietnamese commercial banks, in particular, and the banking industry, in general, to apply to contribute to the development of green banking and the green economy in the future.