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.

In the contemporary landscape characterized by technological advancements and a progressive economic environment, the utilization of currency has undergone a paradigm shift. Despite the growing prevalence of digital currency, its adoption among the Vietnamese population faces several challenges, including limited financial literacy, concerns over security, and resistance to change from traditional cash-based transactions. This research aims to identify these challenges and propose solutions to encourage the widespread use of digital currency in Vietnam. This research adopts a quantitative approach, utilizing Likert scale questionnaires, with a dataset of 330 records. The interrelationships among variables are analyzed using partial least squares structural equation modeling (PLS-SEM). The analysis results substantiate the viability of the research model, confirming the hypotheses. The findings demonstrate a positive relationship and the significance impact of factors such as perceived usefulness (PU), perceived ease of use (PEOU), perceived trust (PT), social influence (SI), openness to innovation (OI), and financial knowledge (FK) to intention to use digital currency (IUDC). Thereby aiming to inform policymakers, industry stakeholders, and the wider community, fostering a deeper understanding of consumer behavior and providing solutions to enhance the adoption of digital currency in the evolving landscape of digital finance.

This study aims to advance understanding of the factors affecting Generation Z employee commitment in the workplace of the information and technology (IT) companies in Vietnam. A survey of 450 Generation Z employees in IT companies shows that company remuneration, reward and welfare, work environment, colleagues, direct manager, promotion, job characteristics, green initiatives are positively related to Generation Z organizational commitment. More specifically, work environment and direct manager have the highest effect on Generation Z employee commitment to organization while promotion and colleagues have the lowest effect on Generation Z employee commitment to organization. Research results also revealed that green initiatives of the organization have significant effect on Generation Z employee commitment in companies. This finding suggests that including green initiatives in corporate strategy is a valuable approach for improving Generation Z employee commitment to organization. We discuss the implications for theory, practice, limitations, and directions for future research.

Micro-mobility has the potential to address first -mile challenges, improving transit accessibility and encouraging public transit usage. However, users’ acceptability of modal integration between various micro-mobility options and public transit remains largely unexplored in the literature. Our study investigates the user behavior for first-mile options, focusing on four alternatives: walking, bicycling, motorcycling, and bus, to access urban mass rapid transit (UMRT) in Hanoi, Vietnam. Based on data collected from 1380 individuals, a Nested Logit Model (NLM) was proposed to analyze the determinants of users’ acceptability under each access mode option as well as evaluate further impacts of shifts in access mode choice on vehicle-kilometer traveled and emissions. The analysis shows that the availability of access modes might increase UMRT use by 47.83%. While this increase further generates additional vehicle-kilometer traveled due to the increase in park-and-ride users, this is offset overall by the large number of motorcycle users shifting to UMRT. Under the most optimistic scenario, modal integration for transit-access trips leads to an average reduction of 17.7% in net vehicle-kilometer traveled or 14.5% in net CO₂ emissions or 10.9% in NO_x from private vehicles. Our findings also imply that the introduction of parking fees for bicycling- or motorcycling-access trips, while impactful, does not significantly change UMRT choice. Therefore, the pricing schemes should be a focus of parking planning surrounding stations. Finally, a number of policy suggestions for parking planning and first-mile vehicles are presented.

COVID-19 is among the tremendous negative pandemics that have been recorded in human history. The study was conducted to give a breakdown of the effect of post-COVID-19 mental health among individuals residing in a developing country. The two scales, namely DASS-21 and IES-R, were employed to collect the essential related data. The findings indicated that anxiety was a typical and common mental issue among the population, including up to 56.75% of the participants having extremely severe anxiety, 13.18% reporting severe anxiety. Notably, no one has anxiety and depression under moderate levels. Additionally, there is 51.92% depression and 43.64% stress ranging from severe to extremely severe levels. Furthermore, there were significant statistical differences among the data on stress, anxiety, and depression according to gender (males and females) and subgroups (students, the elderly, and medical healthcare workers). Besides, the prevalence of post-traumatic stress disorder in the study was relatively high, especially when compared to the figures reported by the World Health Organization. Moreover, stress, anxiety, and depression all displayed positive correlations with post-traumatic stress disorder. This is big data on the mental health of the entire population that helps the country’s government propose policy strategies to support, medical care and social security for the population.

Virtual environments like the Metaverse have been gaining popularity in recent years. Live streaming has gained popularity as a favorite way to entertain among social network users, thanks to its real-time authenticity. This study will utilize the Extended Unified Theory of Acceptability and Use of Technology (UTAUT2) to examine the factors influencing the adoption of live streaming in the Metaverse, a new platform with greater immersion, among citizens in Vietnam. The research used a quantitative approach, collected data from a sample of participants through a structured questionnaire including Performance Expectancy (PEE), Effort Expectancy (EEF), Social Influence (SCI), Hedonic Motivation (HEM), and Experience (EXP). Additionally, technological Self-Efficacy (TSE) as an extended alternative is thought to influence that relationship as well. Results from the PLS-SEM technique was used to examine perception, acceptance, and adoption differences among demographic groups. Remarkably, the results show experience has a remarkable impact on the relationship between behavioral intention and the adoption use Metaverse for livestreaming. This study contributes theoretical value for investors and researchers on the entertainment and technology sectors due to the abilities of the live-streaming industry and the advanced features of metaverse in this digital world.