This research was conducted to investigate the antecedents directly and positively affecting organization’s word-of-mouth towards professional service, primarily in the context of B2B professional general insurance services in Vietnam. The empirical results of this research indicated that five out of seven factors, namely interpersonal skills, premium, technical skills, reputation and risk coverage had both significantly positive direct and indirect effects on organization’s word-of-mouth with the mediation role of organization’s perceived service quality. Based on the empirical results, it is suggested that insurers should improve organization’s perceived service quality, and thereby enhance their word-of-mouth behavior.

The current study examined the effect of the style of transformational leadership on innovative work behavior as well as the internal locus of control’s moderating role and psychological empowerment between the relationships of them. We collected data from 422 respondents who are related to family business in Malaysia. Path coefficient analysis was employed to test the hypotheses and SPSS software was used for analyzing descriptive data. The results showed that transformational leadership style, psychological empowerment and internal locus of control have affirmative relationship and significant impact on innovative work behavior. Finally, psychological empowerment and internal locus of control were not found to have moderating effect between innovative work behavior and the style of transformational leadership.

Current study aims to examine the relationship between knowledge management and performance excellence through the effect of knowledge management (KM) on technological vigilance within pharmaceutical manufacturing organizations in Jordan. Depending on quantitative approach, 270 questionnaires were distributed among employees and leaders of 49 pharmaceutical manufacturing organizations in Jordan to examine the effect of KM and its chosen variables, Organizational Culture, Leadership, Organizational Processes, Organization's Politics and Strategies, on delivering organization to performance excellence through the mediating role of technological vigilance. Results of the study indicate a positive influence of KM on delivering organization to excellence; this influence was attributed to mainly leadership as the basic driver. The results also indicate that technological vigilance mediates the relationship between knowledge management and delivering the organization to the state of performance excellence. Moreover, the study results indicate that KM enhances the organization's ability to retain and improve organizational performance and helps deliver it to excellence based on experience and knowledge. Knowledge management allows the institution to define the required knowledge, document, develop, share, apply and evaluate this knowledge and it is an approach for excellent performance. Study recommends increasing efforts towards providing the requirements of applying knowledge management, and the need for organizational structures to be horizontal and flexible, and there must be conscious and eager leadership to apply knowledge management and encourage the exchange of information, and the need for organizational culture to be conducive to the application of knowledge.

Due mainly to the importance of organizational commitment for both employees and employers, it has been the subject attracting researchers over the last few decades. Therefore, the paper aims to build a model of antecedents strengthening organizational commitment. First, the paper reviews six main concepts including organizational commitment, intrinsic motivation, extrinsic motivation, employee voice, organizational identification and perceived organizational support. Next, Five-point Likert scale is used to measure those factors with two hundred and forty-nine fulltime Vietnamese employees who are working at 34 Vietnamese organizations from a variety of sectors such as tax, banking, health service, airlines, education and business. Finally, quantitative research is obtained by using EFA, CFA analysis and structural equation modeling. The findings show that three prominent factors positively affecting organizational commitment are intrinsic motivation, extrinsic motivation and organizational identification.

The article substantiates the relevance and necessity of involving creativity, information and knowledge-based capital while forming and implementing the smart specialization policy of the EU regions. The scientific views on the relationship between the processes of economic growth, the use of creative, information and knowledge approaches, smart-oriented spatial and territorial planning are generalized. A new approach for assessing the creative, information and knowledge determinants of the EU regions’ economy transformations with the use of the multivariate regression analysis, a composite method, and strategic structural and functional design is developed. The scores of the sub-indices of the Global Innovation Index, the Global Talent Competitiveness Index and the World Digital Competitiveness Ranking are selected as the initial parameters of regression analysis. The relationships between these factors and the change in the GDP volume per capita, the share of GDP used for gross investment, high-tech exports, and the Global Quality of Life Index are revealed. The composite indicators of the concentration of creative and digital (ICT) industries in the EU regions are calculated (based on the level of enterprise concentration in an industry, the share of the employed in the field and the share of an industry in the regional economy in terms of wages). The priorities of smart specialization strategies of the EU’s individual regions, which are related to creative, information and knowledge factors, are identified. The calculations have confirmed sufficient closeness of the relationship between the use of creative, information and knowledge factors and the fulfillment of the tasks of smart specialization strategies in the EU regions. The sequence of the formation of tools and means for the implementation of the strategy of the regions’ smart specialization in the context of attraction and effective use of the determinants grouped by three directions (creativitization, digitalization and new knowledge) is presented.

This study aims to analyze how emotional intelligence (EI) influences organizational commitment along with the correlation between job satisfaction and these two aspects. To collect the data for this study, a polite and pre-validated, self-structured questionnaire was used. Additionally, ethical issues were considered with the assurance of anonymity. The study also took the convenience sampling approach and collected samples from customer service employees working in all main branches of Saudi banks located in Riyadh. It further employs the structural equation modeling method for analyzing the data with AMOS 22.0 software. Before examining the structural model framework and hypotheses, a confirmatory factor analysis was used to estimate the measurement model and support the research. Results showed that emotional intelligence affects both job satisfaction and organizational commitment significantly and positively. Moreover, results showed that job satisfaction, as a mediator, has a significant indirect impact on EI and organizational commitment. Emotionally intelligent customer service employees of Saudi commercial banks demonstrated high psychological empowerment visible through their perception of work as meaningful, increased feeling of competence, guaranteed freedom of choice, and significant impact on the workplace.

This study aims to obtain the results of value added tax (VAT) compliance through behavioral decision theory with work personal attributes of the taxpayer's, tax understanding and taxpayer education, and ability to pay theory with tax compliance cost and audit system as a connecting variable to VAT compliance. The researcher randomly selected sample of n= 172 small and medium enterprise owners from Jordan by using web-based survey questionnaires. Data analysis uses the SPSS 23.0 and validates the relationship between study variables. The researchers also propose a research model support by the behavior decision theory and the ability to pay approach. Findings reveal a strong positive relationship between personal characteristics, VAT education and tax compliance under both theoretical grounds and also indicate a positive correlation between VAT compliance cost, audit system and VAT compliance in Jordan. Addressing the understudies, this study extends the role of value added tax practices in SMEs. It provides some useful information to the government and policy makers to develop and impose the value added tax law on SMEs Level. Therefore, the researcher suggests more studies to investigate the factors affecting VAT compliance in Jordan by using the proposed conceptual model under consideration.

The aim of this study is to explore the impact of intellectual capital on the achievement of competitive advantage in organizations. It also aims to explore the mediating impact of innovation on the relationship between intellectual capital and the achievement of competitive advantage. To meet the study’s goals, the researchers reviewed the relevant literature. The researchers also provide definitions for intellectual capital and innovation. They also identified the dimensions of intellectual capital (i.e. structural, human and relational capital). The study identified the types of innovation (incremental and radical innovation) and found that intellectual capital significantly influences on the achievement of competitive advantage. Moreover, the study found that innovation has a mediating influence on the relationship between intellectual capital and the achievement of a competitive advantage.

This study established and empirically validated a model for predicting factors influencing users' behavioural intentions for using XBRL tools. This study explored the behavioural intention of using XBRL tools from the point of view of users by applying the UTAUT model with the addition of trust and satisfaction. An online survey was conducted by using the modified study model to comply with the research objectives. An online survey of 267 respondents obtained and analysed using structural equation modelling (SEM) and IBM SPSS AMOS. The findings show that trust and satisfaction influenced behavioural intent significantly and positively. In turn, the effort expectancy and performance expectancy had a significant impact on satisfaction. The results showed that in the presence of satisfaction there was no direct effect of effort expectancy and performance expectancy on the behavioural intention to use XBRL tools and the emergence of a direct effect of confidence on the behavioural intention to use XBRL tools. The findings correspond with the previous studies and provide a practical reference for XBRL tool developers and decision-makers involved in developing and using XBRL tools for tagging and analysing financial reporting.

This study is based on the results of a survey of 518 start-ups in Vietnam during the period of establishment from 2016 to 2018. Data collection lasted from November 2019 to May 2020, interrupted by Covid-19 translation and collected data were processed on SPSS20 and AMOS24 software, model estimation and hypothesis testing using linear structural equations (SEM). The research results show that business strategy and market-oriented factors had positive impacts on the performance of Vietnamese startups. However, no regulatory relationship of business strategy has been found that affects the impact relationship of market orientation with business performance. In addition, the study also found that, in current context, startups pursuing defensive strategies have more success than firms pursuing pioneering strategies and startups in the field. Trade / services are more likely to succeed than in agriculture and industry.