Manuscript type: Research paper. Research aims: This study aims to explore the determinants of voluntary IFRS application in listed firms in Vietnam. Design/methodology/approach: Analyzing data from 552 public companies listed on the Ho Chi Minh Stock Exchange and Ha Noi Stock Exchange during 2019–2022, this study employs a logistic model with robust analysis. Research findings: The findings indicate that voluntary IFRS application is positively associated with firm size, leverage, internationalization, corporate efficiency, state ownership, and foreign ownership. Particularly, internationalization has the most significant impact on voluntary IFRS application. Theoretical contribution/originality: These findings of this study align with positive accounting theory, which proposes how factors affect voluntary IFRS application. Practitioner/policy implications: Policymakers should consider these findings when developing or revising policies concerning voluntary IFRS application, particularly for state-owned and foreign-owned companies. Research limitation: This study spans from 2019 to 2022, during which economic and regulatory conditions may have fluctuated, potentially impacting the results. Moreover, the data on voluntary IFRS adoption were collected through surveys, which may be subject to respondent bias and dependent on participants’ understanding and willingness to provide accurate information.

Purpose: To reveal the impact mechanism of rural museum intervention on the construction of local identity of rural community residents, and provide practical reference for the protection and utilization of rural cultural identity. Methods: This study takes the Weijiapo Rural Museum in Luoyang, China as the research object, uses participatory observation and in-depth interview methods, and explains the specific characteristics of rural community resident identity construction through identity process theory (IPT). Results: (1) The impact of the intervention of rural museums on rural areas is reflected in four aspects: local spatial reconstruction, transformation of livelihood methods, reconstruction of social relationships, and evolution of cultural customs; (2) under the influence of rural museum construction, the representation of community residents’ identity has shown complex characteristics, with both positive and negative impacts coexisting; (3) the local identity of community residents affects their perception and attitude towards the construction of rural museums.

This paper examines the relationship between renewable energy (RE) generation, economic factors, infrastructure, and governance quality in ASEAN countries. Based on the Fixed Effects regression model on panel data spanning the years 2002–2021, results demonstrate that domestic capital investment, foreign direct investment, governance effectiveness, and crude oil price exhibit an inverse yet significant relationship with RE generation. An increase in those factors will lead to a decline in RE generation. Meanwhile, economic growth and infrastructure have a positive relationship, which implies that these factors act as stimulants for RE generation in the region. Hence, it is advisable to prioritise policies that foster economic growth, including offering tax breaks specifically for RE projects. Additionally, it’s crucial to streamline governance processes to facilitate infrastructure conducive to RE generation, along with investing in RE infrastructure. This could be achieved by establishing one-stop centres for consolidating permitting processes, which would streamline the often-bureaucratic process. However, given the extensive time period covered, future research should examine the short-term relationship between the variables to address any potential temporal trends between the factors and RE generation.

Using a qualitative research methodology and explanatory approach to collect data, we assessed whether the Beijing Consensus diplomacy in Africa is a promoter or threat to Africa’s pathway to sustainable development. The collected data were analysed using document and content analysis techniques. Analysis of the data revealed that the Beijing Consensus diplomacy in Africa is a positive initiative that has created a win-win situation, promoting sustainable development. The Beijing Consensus is opposed to the Washington Consensus, which influenced a win-lose situation that has deepened poverty, making Africa unable to move towards achieving sustainable development. The study found that China’s resource-for-development approach has similarities with pre-colonial Africa’s barter trade approach, which Africans practised in the entire continent. The analysis showed that applying the Beijing Consensus diplomacy to Africa has led to economic growth and development. The results showed that China’s Belt Road Initiative has transformed Africa, changing the continent from poverty to economic productivity, as road infrastructure is associated with economic growth and development. Moreover, it was evident from the analysis that without an African continental foreign policy rooted in continental sovereignty with transparent terms and conditions, Africa’s current benefits from China’s investments would lead to poverty instead of sustainable development. A continental foreign policy would create an African Consensus, which would act on behalf of the entire continent. This African Consensus diplomacy would thus become a continental foreign policy defining Africa globally. However, as it stands, the Beijing Consensus diplomacy is a promoter of sustainable development, but this promotion would not last long without African Consensus diplomacy. The study recommends that Africa should establish a continental foreign policy with African Consensus diplomacy to enable the continent to have one standard foreign policy and goal when trading with China and any other external world.