Purpose This study aims to examine the factors affecting accounting students’ adoption of artificial intelligence (AI) in Vietnam. Design/methodology/approach This study employs an empirical analysis based on hand-collected data from 275 accounting students in Ho Chi Minh City, Vietnam. The study model was performed using the partial least squares structural equation modelling methodology, facilitated by SmartPLS 4.0. Findings The study results show that perceived usefulness, perceived ease of use (PEOU), AI literacy, social influence (SI), facilitating conditions and technology readiness are positively associated with AI adoption by accounting students. The findings suggest the important role of SI in shaping the relationship between PEOU and AI adoption. Research limitations/implications This study is limited to universities in Ho Chi Minh City, Vietnam, with a small sample size, which may reduce the generalisability of findings to other cities in Vietnam or other countries due to different regulations. Future research could examine comparative and cross-country analyses within similar institutional settings. Practical implications The study findings suggest that universities should consider offering more AI-related subjects to improve students’ AI proficiency and capacity. Originality/value This study examines the determinants of AI adoption by accounting students in Vietnam, addressing a previously unexplored area in the literature.

Purpose With theoretical underpinnings in the conservation of resources theory, this research aims at understanding the link between workplace ostracism (WPO) and its effects on customers' interests in the context of COVID-19, with the mediation of stress and moderation of self-efficacy (SE). Design/methodology/approach The study followed a time-lagged design. A sample of 217 frontline employees working in the food sector of southern Punjab, Pakistan, responded to the study questions using the survey method with structured questionnaires. A Statistical Package for the Social Sciences (SPSS) tool was utilized for data analysis with bootstrapping and PROCESS macro. Findings The findings show that an important mechanism by which ostracism translates into customer service sabotage (CSS) is the increase in perceived stress levels of the employees. Additionally, SE was found to be an important personal resource that acts as a moderator in the said relationship. Practical implications Employees with high SE sense less workplace stress even during a pandemic. Leadership should consider the stress-alleviating effect of SE for lessening the damaging influence of WPO on customers. Originality/value The study fills an important empirical gap in the context of the COVID-19 pandemic, by showing that due to resource loss perceived by employees while being targeted by ostracism, they may decide to transfer their frustration towards organizational customers by sabotaging their service experience.

Purpose The purpose of the present study is to examine the relationship between spiritual leadership and employees' alienative commitment to the organization, both directly and indirectly, via employee social capital. We also test the role of employee political skill as a boundary condition of the indirect spiritual leadership–alienative commitment link. Design/methodology/approach Time-lagged data were collected from 491 employees in various manufacturing and service organizations. Data were analyzed using structural modeling equation in Mplus (8.6). Findings Spiritual leadership was negatively associated with alienative commitment, both directly and indirectly, via social capital. Employee political skill moderated the indirect relationship between spiritual leadership and alienative commitment, such that the relationship was stronger when employee political skill was high (vs low). Practical implications The demonstration of spiritual leadership's behaviors by both managers and employees can develop employees' social capital at work, which in turn can reduce employees' negative commitment to the organization. Likewise, improving employees' political skills can help leadership diminish alienative commitment. Originality/value The present work contributes to the literature on spiritual leadership by foregrounding how and why spiritual leadership undermines employee alienative commitment to the organization. By doing so, the study also enhances the nomological networks of the antecedents and outcomes of social capital and contributes to the scant literature on negative alienative commitment. Given the prevalence and negative repercussions of alienative commitment for employees' and organizations' productivity and performance, our findings are timely and relevant.

Purpose The study aims to reveal the effects of transformational leadership on nonfamily employee international intrapreneurship with the mediating role of psychological empowerment. Design/methodology/approach The study sample consists of 379 employees at 132 family export and import firms in Ho Chi Minh City of Vietnam. The data is analyzed by a partial least squares structural equation modeling (PLS-SEM). Findings The paper reveals that transformational leadership had a positive and significant influence on nonfamily employee international intrapreneurship. The effect of transformational leadership on international intrapreneurship is strongly mediated by psychological empowerment. Practical implications Family firms would have to form the architecture and mechanisms for supporting the dedication of nonfamily international intrapreneurship actions with transformational leadership and psychological empowerment. Originality/value The paper grants the driving mechanism of the transformational leadership on nonfamily employee international intrapreneurship through the mediating role of employee psychological empowerment in the context of family businesses in an emerging market.

The textile and apparel industries play an important role in Vietnam’s economy in general and the manufacturing sector in particular. As a matter of fact, Vietnam ranks as one of the leading suppliers of textile and apparel for major economies in the world, including the European Union. This paper attempts to examine the potential impacts of the European Union - Vietnam Free Trade Agreement on the export of Vietnam’s apparel at three levels: 2, 4, 6–digit HS respectively, assuming full liberalization from Vietnam to European Union by 2026. An analysis is undertaken using WITS-SMART model to identify the variation of Vietnam’s apparel export as well as to predict some most affected products if European Union - Vietnam Free Trade Agreement is in full application. As a result, Vietnam’s apparel exporting to European Union will increase significantly by 42% compared to the base year (2016) and is expected to reach US$4.220 billion in the next 8 years. Due to trade diversion dominates over trade creation effect, Vietnam’s apparels will get more gains than non - European Union - Vietnam Free Trade Agreement members; however, this result is not because of an effective allocation of resources. Therefore, policy makers should implement some remedies to improve the competitivey of Vietnam’s apparels, to reduce the production price to bring advantages for both Vietnam and Europe.

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