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The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases regularly influence decisions made in conditions of uncertainty, as is the case in business decision-making. Consequently, this study aims to examine susceptibility of MAs to frame dependence bias.

A survey was conducted among an international sample of practising MAs. The proportion of MAs influenced by framing bias was analysed and compared to findings in other populations. Logistic regression was then used to determine whether MAs who exhibit a higher preference for evidence-based (as opposed to intuitive) decision-making are more susceptible to framing bias.

Despite a comparatively high preference for evidence-based decision-making, the prevalence of framing bias among MAs is comparable to that of other populations. A higher preference for evidence-based decision-making was found to only be associated with higher susceptibility to endowment effect bias.

To the best of the authors’ knowledge, this is the first study to comprehensively examine framing bias for MAs as a group of decision-makers. Additionally, this study’s sample consists of practising MAs, and not only students.

In North America, delegated practice “medical direction” models are often used as a proxy for clinical quality and safety in paramedic services. Other developed countries favor a combination of professional regulatory boards and clinical governance frameworks that feature paramedics taking lead clinician roles. The purpose of this paper is to bring together the evidence for medical direction and clinical governance in paramedic services through the prism of paramedic self-regulation.

This narrative synthesis critically examines the long-established North American Emergency Medical Services medical direction model and makes some comparisons with the UK inspired clinical governance approaches that are used to monitor and manage the quality and safety in several other Anglo-American paramedic services. The databases searched were CINAHL and Medline, with Google Scholar used to capture further publications.

Synthesis of the peer-reviewed literature found little high quality evidence supporting the effectiveness of medical direction. The literature on clinical governance within paramedic services described a systems approach with shared responsibility for quality and safety. Contemporary paramedic clinical leadership papers in developed countries focus on paramedic professionalization and the self-regulation of paramedics.

The lack of strong evidence supporting medical direction of the paramedic profession in developed countries challenges the North American model of paramedics practicing as a companion profession to medicine under delegated practice model. This model is inconsistent with the international vision of paramedicine as an autonomous, self-regulated health profession.

This paper examines the relationship between poison pills, real earnings management and initial public offering (IPO) failure.

The authors sampled 2,997 IPO firms that went public during 1993-2015.

The authors find that IPO firms manipulate earnings upward using real earnings management. The authors also find that IPO firms exhibiting a higher level of real earnings management have a higher probability of IPO failure. In addition, the authors find that weak shareholders' governance is positively associated with IPO failure.

These results suggest that poor governance structures in failed firms open the door to manipulating real activities and increasing operational risk.

The study findings are of most significant interest to potential investors and other stakeholders affiliated with a firm going public, an auditor, an underwriter, the lawyers who consult with the firm and employees or executives who might consider joining that firm.

While the literature has described social entrepreneurs as overwhelmingly occupying a pivotal role in social entrepreneurship (S-ENT) process, there is a high inconsistency prevailing with respect to entrepreneurial traits, attitudes and skills of social entrepreneurs. One explanation for this may be the lack of a suitable scale measuring entrepreneurship orientation of social entrepreneurial individuals. The purpose of this study is to address this gap by proposing an initial assessment tool for individual S-ENT orientation (ISEO).

A mixed methods research design, along with a two-stage Delphi process, helped in generating appropriate constructs for ISEO. While the items for the first dimension of scale were directly derived from the Delphi study, the items of the remaining dimensions were mainly found based on the three individual entrepreneurial orientation dimensions presented by Bolton and Lane. By means of exploratory factor analysis, the final examination of the ISEO items was undertaken through a survey of 71 social entrepreneurs across India. The process eventually resulted in reliable and valid measures for four dimensions of ISEO.

The scale-development process eventually resulted in a 13-item scale, measuring four dimensions of ISEO (social passion, innovativeness, risk-taking and pro-activeness). By developing a set of relevant ISEO indicators, the study answers the call for a scale development of ISEO in S-ENT literature.

There is a need to further validate this instrument among other stakeholders (students) as well as in samples with different demographic characteristics across different regions of the country and the world. To further evaluate the reliability and validity properties and to confirm the newly established subscales and their relationship with the ISEO construct, there is need for conducting a confirmatory factor analysis using larger sample sizes.

The measurement of SEO at an individual level will assist in S-ENT education, training and development of present and prospective social entrepreneurs, as well as assist individuals who want to assess the strength of their orientation towards S-ENT. The understanding of ISEO at the individual level will be equally useful for S-ENT incubators, the government and other S-ENT stakeholders who are considering supporting S-ENT proposals.

The paper is the first to develop an ISEO scale which is based on empirical data in S-ENT field.