In this time of ambiguity, change, and conflict, integrating teacher leadership into initial teacher education (ITE) programs is crucial. However, complexities exist regarding ITE quality globally and in Vietnam specifically. This study explores the perceptions of different ITE stakeholders in Vietnam towards teacher leadership and factors that impact prospective teachers’ preparedness for teacher leadership based on the Teacher Leadership Model Standards. Using mixed methods, data were collected from surveys with pre-service teachers, in-service teachers, and teacher educators in various universities that offer ITE programs in Vietnam. Statistical analysis was deployed to identify similarities and differences in the perceptions of the three groups of participants, highlighting that while pre-service and in-service teachers share similar viewpoints toward teacher leadership, those of teacher educators are significantly different in some key areas. Furthermore, thematic analysis of qualitative responses from in-service and pre-service teachers was employed to shed light on their beliefs about the importance of teacher leadership and explore how the ITE programs support or hinder pre-service teachers’ preparedness in developing and validating their leadership skills. The findings of this study will have ramifications for the potential to restructure the ITE programs in Vietnam to better prepare the nation’s future leaders for the education system and society as a whole.

The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.