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.

Previous studies support the direct relationship between outdoor physical activity and natural spaces in cities. The Active City and Nature concept explores the relationship between urban, green and active environments; it aims to demonstrate the scientific evidence for the need for action to be taken to increase participation in active living and sport, leading to healthier cities and communities. Our research seeks to analyse the city’s natural spaces as scenarios to encourage physical activity and sport, through a combined study of qualitative research techniques: the use of a digital webGIS platform, collaborative maps made by citizens, and surveys conducted with citizens and the local government. This methodology has been tested in the city of Malaga, the European City of Sport 2020. The study of the city’s main sport areas, the waterfront and natural green spaces provided data on the types of physical activity taking place in each of these areas and the physical activity needs of citizens. This research argues that it is important to know the criteria of local communities for physical activity and/or sport in natural environments, as well as the main demands expressed. This will provide valuable information to design and manage natural public spaces as a means of promoting physical activity and healthy habits.

This paper aims to research the impact of psychological contract fulfilment on employee innovative work behaviour, and the mediating role of work engagement and the moderating role of social support. A quantitative analysis was adopted to address in research. Two-wave data were collected from 332 respondents working in China. Hierarchical regression analyses were conducted to assess the proposed hypotheses. Results revealed that psychological contract fulfilment positively impacted innovative work behaviour. In addition, engagement partially mediated the relationship between psychological contract fulfilment and innovative work behaviour. Furthermore, the findings suggest that social support moderates the relationship between work engagement and innovative work behaviour, and, in turn, moderates the indirect effect of psychological contract fulfilment on innovative work behaviour through work engagement. This research extends the generalizability of findings in the psychological contract literature. The results bear significant implications for the management of employees’ innovative work behaviour.

India’s economic growth is of significant interest due to its expanding Gross Domestic Product (GDP) and global market influence. This study investigates the interplay between production, trade, carbon dioxide (CO₂) emissions, and economic growth in India using Granger causality analysis. Also, the data from 1994 to 2023 were analyzed to explore the relationships among these variables. The results reveal strong positive correlations among production, trade, CO₂ emissions, and GDP, with production showing significant associations with export, import, and GDP. Co-integration tests confirm the presence of a long-term relationship among the variables, suggesting their interconnectedness in shaping India’s economic landscape. Regression analysis indicates that production, export, import, United States (US)-India trade, manufacturing cost of energy, and CO₂ emissions significantly impact GDP. Moreover, the Vector Error Correction Model (VECM) estimation reveals both short-term and long-term dynamics, highlighting the importance of understanding equilibrium and deviations in economic variables. Overall, this study contributes to a better understanding of the complex interactions driving India’s economic growth and sustainability.