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.

The purpose of this study is to address the issue of low local participation in ecotourism management in Indonesia, specifically at the Malela Waterfall ecotourism site in Cicadas Village, Rongga District, West Bandung Regency, West Java, Indonesia. The research method is action research, which includes observation data gathering, in-depth interviews, and Focus Group Discussions. The findings of the study show that by carrying out the process of developing social infrastructure, namely development that prioritizes strengthening human resources in carrying out social service functions in ecotourism activities such as skill training of residents in the field of ecotourism, massive ecotourism outreach, and strengthening social communities—Non-Governmental Organizations (NGOs) and youth organizations as ecotourism actors. This type of development serves to raise awareness and participation among local inhabitants in Malela Waterfall ecotourism in West Bandung Regency. This promotes harmony and mutually beneficial partnerships among all Malela Waterfall ecotourism stakeholders. Furthermore, increasing community participation benefits the well-being of residents in the tourist region.

Addressing society’s current ethical dilemmas necessitates urgent reinforcement of moral standards. Transforming student behavior necessitates integrating legal and social measures through proactive youth cultivation within educational institutions. This study focuses on a participatory, strategic approach to managing ethics in private vocational colleges in Thailand. The researchers gathered data through structured, in-depth interviews and opinion surveys from a sample group of 400 individuals, which included directors and department heads of these colleges. The research identified two main dimensions and eleven factors essential for moral education management in private vocational colleges. The first dimension encompasses six critical factors: resource management, structural policies, educational services, personnel, financial management, and materials and equipment management. The second dimension includes five key factors: school strategies, administrative policies, teacher roles, student engagement, and community stakeholder involvement. Statistical analysis supports the causal relationship model, revealing a Chi-Square value of 33.492 and a P-value of 0.055. This comprehensive approach aims to foster sustainable moral development and cultivate desirable societal behaviors among students. It contributes to national stability and aligns with educational and vocational development plans, effectively addressing broader socio-economic challenges. The findings underscore the importance of strategic, ethical management in private vocational education institutions as a cornerstone for nurturing a morally responsible student body and supporting national development goals.

PPGIS platforms have been widely used to map social actors since the emergence of open access webGIS platforms. This identification of citizen initiatives is based on the physical location, but is rarely combined with social networking. This research seeks to close that gap by using the platIC web-based mapping tool for citizen initiatives, together with their interrelationships. Therefore, a methodical procedure has been defined to construct a geolocalised graph by identifying and categorising linked nodes. Method steps have been tested in three case studies in the Malaga region: Malaga city, Benalmadena, and Valle del Genal. They were selected for a comparative analysis in three different urban and socio-economic scenarios, namely: a tourist destination with a high density of Spanish population and floating city users; a sun-and-beach destination with a significant presence of resident foreign population; and a rural area suffering from depopulation, respectively. Mapping reveals a higher density of citizen initiatives in central urban areas and with social conflicts. Social graphs show a wider interconnection of nodes in rural areas, but isolated nodes are spread more widely there. Monitoring active citizen initiatives could serve as a basis for local administration to involve the citizenry in the management of current issues in the urban and rural context. Future research may promote new plugins to improve participatory process through webGIS platforms.

Presently, there exists a burgeoning trend of female entrepreneurs worldwide, notably within the realm of small and medium-sized enterprises (SMEs), many of which manifest as family-run enterprises. The systematic literature review endeavors to construct an integrative framework concerning the practical ramifications of female involvement in family businesses by amalgamating extant global studies. The findings elucidate the practical implications inherent in female participation across global family businesses, concurrently furnishing a reservoir of prospects for prospective investigations. The deduction posits the imperative eradication of gender disparities, cognizant that gender parity underpins economic and financial advancement and is contingent upon female involvement. Furthermore, familial enterprises are urged to acknowledge and integrate women’s contributions in entrepreneurial decision-making processes.