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Purpose The purpose of this paper is to evaluate the status of entrepreneurship education (EE) in Australia, replicating and expanding a similar study in 2015. The aim is to review neoteric global best practice EE initiatives, enabling the examination and embedding of EE offerings and initiatives at all 40 higher education institutions (HEIs) in Australia. Design/methodology/approach The authors introduce a review of prominent and recent global EE scholarship, enabling an iterative and emergent inquiry perspective aligned to inductive and nascent multi-method empirical research associated with theoretical underpinnings of symbolic and substantive management theory. Findings This paper highlights the sparse and inconsistent distribution of EE programs and initiatives across all 40 Australian HEIs, particularly against the backdrop of rapidly expanding start-up and entrepreneurship ecosystems. Furthermore, outcomes provide best practice EE initiatives, which included staff mobility and transferability of skills. HEIs in Australia are experiencing a moderate EE boom, albeit marginally down on global EE transformation initiatives. Research limitations/implications Limitation of the data is subject to availability and accuracy of online documents and material resources, although implications have been mitigated using multi-method research design. Practical implications The findings provide critical grounding for researchers, practitioners and HEIs wishing to enhance EE within ever-expanding entrepreneurship ecosystems. Originality/value This study is the first multi-methods inquiry into the status of EE in Australia, consisting of quantitative, qualitative and algorithmic methods.

A transitional economy has been characterized as experiencing a large amount of economic and social change. SMEs can be considered as the vehicle for entrepreneurship development in such a context. The purpose of this paper is to further the investigation of the favourability of the transitional environment on SMEs and entrepreneurship in Vietnam. Using a new approach, we analyse the transitional economy discourse via examining government policies, international organization reports and academic articles on Vietnam. Our findings suggest that, in Vietnam, compared to an overall normative framework developed from a wide literature review, the settings generally support a vibrant transitional entrepreneurship development and SMEs. However, more needs to be done to build up favourable sociocultural setting and effective business support systems in the country. Implications for the relevant stakeholders and suggestions for future research in the East Asian and Central and Eastern Europe regions are also provided.

Purpose The purpose of this paper is to add a holistic and dynamic approach to the emerging body of knowledge of entrepreneurial ecosystems (EEs). It aims to synthesise research and related neoteric EE concepts by proposing a conceptual framework for the study of the composition and interactions of such systems. Design/methodology/approach The authors provide an emergent enquiry perspective by introducing a systematic literature review to inform the development of a conceptual framework, based upon theoretical underpinnings of institutional and network theory. Findings This paper highlights neoteric holistic and dynamic approaches to recent scholarship of EEs, including antecedents, related concepts, shortcomings, features, actors, components and resources, recommendations for application, network and institutional perspectives, pathways for future research, and ultimately, a conceptual framework merging aspects of entrepreneurial activity, value creation, EE elements, relational interactions and institutional inferences. Research limitations/implications Primary limitations are associated with holistic and dynamic approaches adopted in this study, highlighting that EE heterogeneity is unlikely conducive to a “one-size-fits-all” scenario; further empirical research on the dynamics of EEs is suggested to circumvent such implications while adding to the emerging and growing body of knowledge and application of EEs. Practical implications The findings and conceptual framework provide a theoretical platform to base applications to practice in developing nascent and emerging EEs. Originality/value A first of its kind study adds a holistic and dynamic emergent enquiry approach with institutional and network underpinnings to EE frameworks.

Purpose The purpose of this paper is to understand the institutionally driven changes impacting organizational accounting manipulation in Vietnam’s emerging transitional economy. Specifically, this study explore how Vietnamese accountants and regulators explain questionable accounting transactions and their rationalization for those practices, especially during the period of accounting system transition from Vietnamese accounting standards to International Financial Reporting Standards (IFRS). Design/methodology/approach The study uses interview-based methods involving 22 Vietnamese accountants, financial managers, audit partners and regulators. Findings This study have found dysfunctional approaches to revenue and expense recognition underpinned by institutional theory. At play is a combination of opportunities relating to weak accounting standards and organizational controls; management pressure; and a desire to avoid unwanted scrutiny from Vietnamese regulators. Research limitations/implications This study does not include the views of non-financial managers or other accounting users. Future research could focus more on the perceptions of these other stakeholder groups. Practical implications Accounting manipulation can be collusive, therefore, regulators should have a stricter view and broader examination in the monitoring process. Originality/value This study examine accounting manipulation through the lens of New Institutional Sociology and also share the views of the accountants and regulators. This study argue that weak accounting standards are not the only factors contributing to accounting manipulation. When evaluating the existence of accounting manipulation, this paper find a combination of factors including: opportunities for manipulation, pressure from management and the rationale behind the conduct. These factors should be interpreted in context.