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The purpose of this paper is a micro-level examination of the role and function of cooperative research centers (CRCs) in entrepreneurial universities from a principal investigator (PI) perspective.

This study uses a qualitative research design and is based on 38 semi-structured interviews with PIs who are publicly funded at the Centre for Research in Medical Devices (CÚRAM) based in Ireland. CÚRAM has a multiple mission focus of supporting scientific excellence, industry engagement, educational and public engagement that supports the Irish medical device sector.

The findings reveal that CRCs’ role and function at the micro level constitute a necessary and functional organization architecture that supports PIs who are required to meet multiple scientific, commercialization, educational and public engagement objectives. Specifically, from the micro-level PI perspective, the role and function of CRCs focus on research quality enhancement, brokerage, networks and collaborations, addressing research impact and resource enhancement and appropriation.

This research emphasizes the importance and necessity for the creation of CRCs as part of the entrepreneurial architecture of entrepreneurial universities that provides the necessary appropriate local environmental conditions and enhanced supports to enable micro-level actors to fulfill multiple mission objectives with respect to research excellence, industry, educational and public engagement and impact.

This study contributes to the limited literature on new institutional configurations that support entrepreneurship and addresses recent calls for further research. In taking a micro-level focus, the authors identify the role and function of CRCs from a PI perspective in an entrepreneurial university setting.

Business plan writing seems the panacea to gain stakeholder legitimacy and financial backing. Our chapter explores the contributions and disconnections between business plan writing and the start-up process for incubated technology entrepreneurs. The study is set in the South East Enterprise Platform Programme (SEEPP), an incubator programme for technology graduate entrepreneurs in the South East of Ireland. Using a purposive sample of technology entrepreneurs in start-up mode, we took a qualitative approach consisting of content analysis of 40 business plans and in-depth interviews with 25 technology entrepreneurs. Our research found that writing a detailed business plan constrains the technology entrepreneur’s natural penchant for action, compelling them to focus on business plan writing rather than enactment. Technology entrepreneurs favour a market-led rather than funding-led operational level document to plan, and learn from, near-term activities using milestones.

Niskanen (1971) established an influential and enduring model of bureaucrats as budget maximizers. Since this theory’s inception, most empirical tests have demonstrated the limited validity of Niskanen’s vision. Using state agency heads as an analytical unit, this paper further develops ways that the rational choice assumptions inadequately characterize bureaucratic budget aspirations: First, instead of being self-interested, many bureaucrats focus on the interests of collectives across governmental and societal actors, and second, an enhanced focus on transparency in presentation of budgetary and programmatic information reduces the information asymmetry that is central to Niskanen’s theory. The findings show that intentions based in a broad public interest and motivations of accountability and transparency tend to reduce, rather than enhance, growth aspirations in state-level bureaucrats.

The study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine accountants' responses to management pressure, manipulation opportunities and perceptions of how they rationalize their decisions.

The study uses an experimental methodology involving 592 Vietnamese accountants as participants. Post-experiment field interviews were conducted with eight highly experienced accountants.

Our findings indicate that accounting manipulation is perceived to be common in Vietnam. The findings reveal that there is no differentiation between manipulation of accounting transactions with or without management pressure and no differentiation between collective gain or individual gain.

While the study focused on accountants' perceptions of accounting manipulation, these views may change over time. The impact of law reforms and the potential for prosecution under the force of law provisions could alter these perceptions.

The study findings alert regulators, government authorities and auditors of the perceptions and views in relation to accounting manipulation and the potential for fraud in Vietnam. Auditors could use help from forensic specialists to uncover unethical behaviors identified in this study.

The fraud triangle framework is used to shed light on fraud through the examination of accounting manipulation in Vietnam. We contribute to the relevant accounting literature with insights into accountants' motivations toward conducting questionable accounting transactions. The contributions we make draw attention to preconceptions of Asian societies; in particular, accounting actions to motivate collectivist gains. While we shed further light on fraudulent accounting, we conclude that the fraud triangle framework does not necessarily articulate fraud well in relation to accounting manipulation in emerging economies.