This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.

This study aimed to examine and assess the impact of the logistics industry’s environment, entry-level graduates’ characteristics and the logistics and supply chain management (LSCM) program design on the transformation of knowledge and skills at Sohar port in the Sultanate of Oman. The study employed a pragmatic research philosophy involving a structured questionnaire. The sample size included 49 mid-managers from the logistics industry who were working at Sohar Port. The study found that entry-level graduates’ characteristics and LSCM program design positively and significantly influenced the transformation of knowledge and skills. However, the organisational environment had a negative and insignificant impact on the transformation. This study revealed several dimensions that may require further research. It is pertinent to broaden the research scope to other towns, ports, and other countries in the Gulf Council Countries (GCC) to broaden the scope and generalisability of the results. According to the study findings, several recommendations are proposed for the logistics and supply chain sector in Oman to enhance the transformation of knowledge and skills by entry-level graduates, as well as for higher education institutions (HEIs). To meet the sector requirements, HEIs may improve the current university-industry collaborations by increasing the inputs of the industry in designing and developing the LSCM program. The organisational environment must reconsider the knowledge and skills transformation by entry-level graduates in their strategic plan of resources management, which must be emphasised by the remuneration system and career paths incentive. While other studies have explored knowledge and skill transformation in the context of employee training, this study aims to fill a specific research gap by focusing on the transformation of knowledge and skills by entry-level graduates, an area which has not been extensively studied before. Furthermore, this study is unique as it examines the impact of the industry’s environment, entry-level graduates’ characteristics and the LSCM program on the transformation of knowledge and skills within the unique context of Oman. This novel approach provides an opportunity to understand the specific challenges and opportunities faced by entry-level graduates in Oman and suggests strategies for addressing them.

The study, focusing on Malaysian managers, employs a two-round Delphi research methodology to identify and rank variables influencing their emotional intelligence at work. The research is structured into five key areas, with factors ranked in ascending order of significance. Empathy and emotional resilience are deemed the most important, followed by emotional and self-awareness, work-life balance and stress management, social awareness and relationship management, learning and development, adaptability and continuous improvement, cultural and organizational dynamics, experience, and age. This study sheds light on the variables impacting Malaysian managers’ emotional intelligence skills and provides a ranking of key factors essential for successful development. It not only offers crucial guidance for personal and professional balance but also provides insightful recommendations for understanding and enhancing emotional intelligence skills in the workplace for Malaysian managers and organizations.

There has been a growing interest in studying dysfunctional personality traits in the workplace. In line with this trend, this study examines how the Dark Triad personalities (Machiavellianism, narcissism, and psychopathy) can predict innovative work behavior. Additionally, the study builds on Trait Activation Theory and proposes a moderating effect of training satisfaction on this relationship. The purpose of this study is to understand if the Dark Triad traits predict innovative behavior while simultaneously examining the role of training satisfaction in channeling these traits toward innovative behavior. A questionnaire-based survey was conducted on the five largest telecommunication companies in Pakistan. The data gathered was analyzed using structural equation modeling. Results established a positive relationship between each trait of the Dark Triad and innovative work behavior. Moreover, training satisfaction was found to moderate the relationship between the psychopathy trait and innovative work behavior. In light of these findings, the study contributes to personality-behavior research in organizations by demonstrating that the Dark Triad predicts innovative work behavior in managers and that the innovative behaviors associated with the psychopathy trait can be enhanced in the presence of training satisfaction.

What personal competences of successful project managers are determined by their former career as an elite athlete? To answer the question, comprehensive research is carried out, implemented as part of the EEIG-EU/P-Kr/06.12/23 project. The primary aim is to establish conclusively which particular personality traits, identified and analysed using the Big Five Inventory-2 and supplemented by structured interviews, directly contribute to the success of former elite athletes transitioning into roles as effective project managers. We found that successful project managers who were also elite athletes possess personality traits that can be identified as positive determinants of success in either sport or professional careers. Among these personality traits, we can include a low level of neuroticism and a high level of conscientiousness, then extraversion and agreeableness. This paper contributes to a nuanced understanding of how the realms of sports and management intersect and overlap. The presented paper can serve as a basis for further research in the field of personality psychology and management studies.

This study investigates the impact of the Belt and Road Initiative (BRI) on the construction sector in Southeast Asia, focusing on Thailand, Malaysia, and Cambodia. Qualitative research approach is used to analyze the implications of Chinese investments in these countries, exploring both the opportunities and challenges faced by Chinese investors. Key research questions address the resilience of the construction sector, the obstacles encountered by investors, and the influence of policy on the construction business. Through interviews with CEOs and senior managers of major construction companies and a review of relevant documents, the study uncovers the economic and geopolitical motivations behind China’s BRI strategy. The findings reveal significant insights into the benefits and drawbacks of BRI financing, providing recommendations for overcoming challenges and leveraging future opportunities in Southeast Asian construction sectors.