Hue University Journal of Science: Economics and Development

Destination attractiveness: a review of research approaches and proposed directions

Sui Nghiep Phat — 2025-06-30

Destination attractiveness is a central concept in tourism research, playing a key role in explaining tourist behavior, motivation, and decisions. Since the 1960s, this concept has continued to attract widespread attention from academia, especially in the context of competitive and strongly developing tourism. Destination attractiveness not only determines the flow of visitors but also drives growth, enhances competitiveness, and maximizes socio-economic benefits. Based on content analysis from works published in prestigious international journals, this study systematizes six main approaches in the study of destination attractiveness. Through analyzing the advantages and disadvantages of each approach, the study proposes a new integrated model, aiming to supplement theory and improve the effectiveness of analyzing the phenomenon of attraction in the context of modern tourism.

Assessing spatial correlation in tourism development across Vietnam’s North Central and Central Coastal provinces through Moran’s I index

Hoang Thi Kim Thoa — 2025-06-30

This study aims to assess the spatial autocorrelation of tourism revenue across provinces in Vietnam’s North Central and Central Coastal Region over the period 2012–2023, employing Moran’s I statistic. The results indicate positive spatial dependence among provinces during the period from 2012 to 2019, with a particularly strong positive correlation between Da Nang and Quang Nam, both of which are located in the quadrant associated with high tourism revenue. Although Khanh Hoa is also a major tourism center in the region, it does not exhibit strong linkages or a spillover effect on the tourism development of its neighboring provinces.

Network structure of tourist attractions in Hue city: A social network analysis approach

Huynh Thi Hong Hanh — 2025-06-30

This research utilizes the Social Network Analysis (SNA) approach to identify and evaluate the network structure linkage of tourist attractions in Hue City, based on the survey data from 241 tourists. The results indicate that the network structure is concentrated, with the Imperial City, Thien Mu Pagoda, An Dinh Palace, Tu Duc Tomb, Minh Mang Tomb, and Dong Ba Market playing a key role in tourist itineraries. Structural equivalence and brokerage analysis continuously validate the integrative function of central nodes while clarifying the clustering of attractions based on movement behavior. When analyzing the interregional destination network, it is noticeable that central provinces such as Da Nang and Quang Nam emerge as key connecting hubs. The findings provide practical insights for designing integrated travel routes, optimizing tourism products, and informing sustainable tourism development strategies for Hue and the central region of Vietnam.

Researching the impact of TikTok influencers on students’ purchase intention

Tran Thi Quynh Giang — 2025-06-30

This research investigates the factors related to influencers that affectthe purchasing intentions of students in Ho Chi Minh City, combining qualitative and quantitative research methods. Data were collected through an online survey using a convenient sampling method from 526 students in Ho Chi Minh City and were conducted by evaluating the PLS-SEM analysis technique through the SmartPLS 4.0 application. The results show that the attractiveness, useful information, trustworthiness and expertise of influencers on TikTok have a direct impact on students' online purchase intention. On that basis, the study offers some managerial implications for enhancing the effectiveness of business marketing through influencers and students' purchase intention in the future.

Determinants of IFRS-Based Financial Statement Preparation: Evidence from Central and Central Highlands Vietnam

Nguyen Hoang — 2025-06-30

This study investigates the factors influencing the preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) among enterprises in the Central and Central Highlands regions of Vietnam. A survey was conducted on 130 companies using Google Forms, and the data were analyzed using exploratory factor analysis (EFA) and regression methods. The research findings indicate that, for businesses in the aforementioned regions, three factors affect the preparation of financial statements under IFRS, ranked in order of impact from highest to lowest: (i) the operational characteristics of the enterprise; (ii) the professional qualifications and awareness of accountants; and (iii) the accounting–financial regime and government regulations.

Factors affecting personal financial management behavior of staff at Vietnam National University – Ho Chi Minh City

Nguyen Thi Bich Loan — 2025-06-30

This study aims to (1) identify and clarify key factors affecting the personal financial management behavior of staff currently working at Vietnam National University-Ho Chi Minh City; (2) quantify the impact level of each factor; and (3) propose recommendations to enhance personal financial management capabilities in the context of modernization and increasing economic pressures. The methodology employs structural equation modeling (PLS-SEM) supported by SmartPLS, analyzing a two-stage process. Data was collected from the field survey, with a total of 405 valid responses. The findings indicate that three main factors significantly influence personal financial management behavior: financial attitude, financial knowledge, and external locus of control. Financial attitude and financial knowledge have direct and positive effects, whereas the external locus of control has a negative influence. Furthermore, financial knowledge indirectly influences behavior through the mediating variable external locus of control. The study proposes several managerial implications for supporting administrators in enhancing the personal financial capabilities of staff through strengthened financial education, improved attitudes, and psychological support for financial management.

Factors affecting effectiveness of public policy communication to university students in Vietnam: case study at the University of Finance and Accountancy

Ton Đuc Sau — 2025-06-30

This study aims to analyze factors affecting the effectiveness of public policy communication for university students through experimental research at two training facilities of the University of Finance and Accounting in Quang Ngai Province and Hue City. The study employed Cronbach's alpha testing method, exploratory factor analysis (EFA), and multivariate linear regression with survey data from 332 students using convenience sampling. The results identified four factors that have a positive impact on the effectiveness of public policy communication work, arranged in decreasing order of influence, including (1) communication team capacity, (2) media, (3) communication method, and (4) quality of communication content. At the same time, the results of the average analysis of independent samples showed that there were differences in the assessment of the effectiveness of public policy communication among student groups based on genders and academic years.