Purpose: Managing the customer experience is critical for hospitality businesses because business viability can depend on the delivery of valued guest experiences. The industry lacks research that can assist in developing the specific measures and tools to design experiences that meet guests’...

Purpose: This paper aims to examine impediments to the adoption of sustainable water-efficient technological innovation in agriculture. Farming is the largest water consumer and food production expansion in response to global population growth, combined with increasing droughts from climate...

Purpose: The purpose of this paper is to examine the effects of perceived implications of International Financial Reporting Standards (IFRS) adoption on the willingness to adopt IFRS. Design/methodology/approach: The study analysed the causal relationships between perceptions and the...

The current paper reports on an exploratory study of the perceptions of three different sub-groups of accountants (i.e. public auditors, corporate accountants and accounting academics) about issues relevant to adopting and implementing International Financial Reporting Standards (IFRS) in...

The perception of Vietnamese accountants regarding the advantages, disadvantages, potential costs and challenges of IFRS adoption in Vietnam will play a major role in its adaptation. Recently, the Ministry of Finance of Vietnam (MoF) announced its intention to revise the existing Vietnamese...

The International Financial Reporting Standards (IFRS) is attracting significant scholarly attention especially in markets where decision making on its adoption is approaching. Vietnam is one such market. This paper presents research based perceptions from Vietnamese accounting practitioners and...

The paper examines the perceptions of Vietnamese accounting practitioners and academics regarding the optimal approach and timeline of IFRS adoption in Vietnam. Perceptions were obtained and analysed from 3,000 questionnaires sent to Vietnamese auditors, accountants, and accounting academics...