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.

Business intelligence is crucial for businesses, from start-ups to multinationals. Examining the role and efficacy of business intelligence (BI) technologies in gathering, processing, and evaluating data to assist responsible management practices and decision-making is crucial in the modern age, especially for educational institutions. This study investigates the impact of Business Intelligence (BI) tools on Knowledge Management (KM) stages and their subsequent influence on Responsible Business Practices Outcomes in the educational sector of the United Arab Emirates. Using a quantitative research design, the study collected data from 406 faculty and staff members across various UAE universities via a structured survey. It analyzed the data using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results revealed a significant positive relationship between the use of BI Tools and the implementation of KM Stages, indicating that the utilization of BI tools is instrumental in enhancing knowledge management processes. However, the direct effect of BI Tools’ usage on responsible business practices’ outcomes was insignificant, suggesting the need for a mediating factor. KM Stages Implementation emerged as a significant mediator, indicating that the benefits of BI tools on responsible business practices are realized through their influence on KM processes. Moderation analyses showed that Institutional Culture, Training, and Expertise significantly moderated the relationship between BI Tools Usage and KM stage implementation, while Support from Management did not have a significant moderating effect. These findings highlight the importance of fostering an enabling institutional culture and investing in training and expertise to leverage the full potential of BI tools in promoting responsible business practices in educational settings. The study contributes to the literature on technology adoption in education and provides practical implications for educational administrators and policymakers seeking to integrate BI tools into their institutional practices.

This study aims at predicting the interrelationship between among Chat GPT with its six dimensions, tourist’s satisfaction and Chat GPT usage intention as perceived by tourist, and as well as to examine the moderating effect of traditional tour operator services on the relationships between all the variables. Data were collected from 624 tourists. The study hypotheses were tested and the direct and indirect effects between variables were examined using the PLS-SEM. The SEM results showed that Chat GPT’s six dimensions have a positive and significant direct impact on tourist’s satisfaction, and emphasis the moderating role of Traditional Tour Operator Services “TTOS” on the relationship between GPT’s six dimensions and “TS”, and on the relationship between ‘TS” and Chat GPT usage intention. These findings yield valuable insights for everyone interested in the use of IT in the tourism industry, and provide effective strategies for optimizing the use of technological applications by traditional tour operators.

What is “truth”? This is the main philosophical question that many of the contemporary philosophical theories (e.g., consistency theory, correspondence theory, semiotics, and pragmatism) tried to investigate over the past decades. However, these theories mostly approached “truth” from logical and epistemological perspectives. On the other hand, Santayana’s theory of truth embarks in a different direction. His perspective was laid out in his book “The Realm of Truth”, which is considered one of the parts of his seminal work “The Realms of Being”. Santayana's theory of truth founded on the “critical realism” to which he belongs, and thus his approach was “realistic” or “ontological”. The novelty of Santayana's theory of truth is that it brings the “theory of truth” out of the fields of logic, epistemology, and philosophies of language, and into the field of being, ontology, or the realm of lived experience. In this paper we introduce an analytical and critical account of Santayana's theory of truth, and its moving from logic to realism.

The Malaysian government’s efforts to promote solar photovoltaic (PV) usage among households face a challenge due to its low adoption rate. This study delves into the factors influencing the exponential adoption of solar PV electricity generation among landed residential property owners in Malaysia. The research aims to comprehensively examine the predictors influencing the adoption of solar PV systems among Malaysian households. Hence, the study employs an enhanced Theory of Planned Behavior framework, integrating sustainable energy security dimensions such as availability, affordability, efficiency, acceptability, regulation, and governance. The sample comprised 556 Malaysian residents who owned and resided in the landed properties. The home locations where at least one solar PV installation existed within a residential street. Snowball sampling was employed through referrals, leveraging social and community networks. Collected data was analyzed using the partial least squares structural equation modeling. Attitude, affordability, and acceptability emerged as pivotal factors significantly impacting the intention to use solar PV systems among Malaysian households. This research not only enriches academic discourse but also offers practical implications for policymakers, guiding the formulation of targeted strategies to promote sustainable energy practices and facilitate the widespread adoption of solar PV systems in Malaysia.

Green Human Resource Management (HRM) is considered an emerging field of management that evaluates and ensures green performance and outcomes in organizations. In today’s dynamic business environment, work-life balance has become one of the key issues faced by many employees all over the world. Maintaining work-life balance is an issue increasingly recognized as of strategic importance to the organization and significance to employees. In doing so, the present study introduced independent and dependent variables to explain the underlying mechanisms of green HRM and work-life balance and its impact on employee performance. A total of 90 employees of the calibration services company have completed a set of questionnaires through Google Forms to provide data for the analysis. This study is using census method as one of the best probability sampling techniques to be used it’s a systematic method that collects and records the data about the members of the population and is suitable when the case-intensive study is required or the area is limited. This study has adopted the quantitative method in this research as the method allows the researcher to focus on the research. The data were analyzed through SPSS which facilitates descriptive statistics, correlation, and multiple regressions. Multiple regression analysis was used to test the hypotheses in this research. The findings showed that green HRM and work-life balance were the significant variables influencing employee performance in the study. In addition, the significance of the study included providing new knowledge from the theoretical perspective, obtaining a better understanding of the importance of green HRM and work-life balance from the perspective of employee performance, and contributing to the efforts made by the government to improve the probability of green culture in organizational and balancing professional life and family life employment of employees through policies from the perspective of the government. Lastly, recommendations for employers, employees, government, and future research are made to improve employee performance.