British Accounting Review最新文献_第2页

Market uncertainty and workplace safety: Evidence from China 市场不确定性与工作场所安全：来自中国的证据

IF 8 3区管理学

British Accounting Review Pub Date : 2026-09-01 Epub Date: 2026-04-27 DOI: 10.1016/j.bar.2026.101912

Chenxi Xu, Qian Xin, Xu Li, Yuchao Jin

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引用次数: 0

Sustainable development goals, accounting practices and public financial management: A pre and post COVID-19 assessment 可持续发展目标、会计实务和公共财政管理：COVID-19 前后评估

IF 8 3区管理学

British Accounting Review Pub Date : 2026-09-01 Epub Date: 2024-08-30 DOI: 10.1016/j.bar.2024.101466

Franklin Nakpodia, Rilwan Sakariyahu, Temitope Fagbemi, Rasheed Adigun, Oluwatoyin Dosumu

引用次数: 0

Urban social housing in Brazil, forced removals at Campos Elíseos, and Accounting: A framing through Milton Santos 巴西的城市社会住房，坎波斯Elíseos的强制拆迁，以及会计：通过米尔顿·桑托斯的框架

IF 8 3区管理学

British Accounting Review Pub Date : 2026-09-01 Epub Date: 2025-08-11 DOI: 10.1016/j.bar.2025.101737

Thauan Carvalho, Fernanda Sauerbronn, Jim Haslam, Mercy Denedo

{"title":"Urban social housing in Brazil, forced removals at Campos Elíseos, and Accounting: A framing through Milton Santos","authors":"Thauan Carvalho, Fernanda Sauerbronn, Jim Haslam, Mercy Denedo","doi":"10.1016/j.bar.2025.101737","DOIUrl":"10.1016/j.bar.2025.101737","url":null,"abstract":"<div><div>This study explores the financialisation of housing policy in Brazil with focus on how accounting practices facilitated this, including forced removals in Campos Elíseos, São Paulo, during the COVID-19 pandemic. Using Santos’ Two Circuits Theory, the study explores how financialisation reinforces socio-spatial inequalities by displacing marginalised communities under the guise of urban development. Drawing from archival records, policy documents, and social movement reports, the study employs Situational Analysis to map out the complex dynamics of urban interventions and forced removals. The study reveals that under the guise of urban revitalisation, local elites and financial actors exploited the pandemic to accelerate forced evictions, disregarding court injunctions and legal protections. Accounting practices were utilised in legitimising neoliberal policies, which framed access to housing as a commodity rather than as a right. The findings indicate that financialisation benefits the upper urban circuit and exacerbates inequality in the lower circuit, displacing vulnerable residents without adequate housing provisions. Nascent counter accounting is indicated. The study calls for re-evaluation of housing policies, prioritising public accountability and social justice, and advocates for more counter accounting challenging the neoliberal housing model.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 5","pages":"Article 101737"},"PeriodicalIF":8.0,"publicationDate":"2026-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144924018","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The road to recovery: Sustainability imperatives and the reshaping of public finance and accounting in the post-pandemic world 复苏之路：大流行后世界的可持续性必要性和公共财政和会计的重塑

IF 8 3区管理学

British Accounting Review Pub Date : 2026-09-01 Epub Date: 2026-08-17 DOI: 10.1016/j.bar.2026.101952

Audrey Paterson, William Jackson, Colin Dey, Alan Lowe

{"title":"The road to recovery: Sustainability imperatives and the reshaping of public finance and accounting in the post-pandemic world","authors":"Audrey Paterson, William Jackson, Colin Dey, Alan Lowe","doi":"10.1016/j.bar.2026.101952","DOIUrl":"10.1016/j.bar.2026.101952","url":null,"abstract":"<div><div>The COVID-19 pandemic profoundly disrupted global economies, social structures, and public finance systems, exposing vulnerabilities in essential services and exacerbating inequalities. This special issue explores the intersection of sustainability imperatives and the reshaping of public finance and accounting in the post-pandemic world. The contributions critically examine whether, and how, accounting can address the challenges posed by the pandemic while advancing the United Nations Sustainable Development Goals. Key topics include the role of accounting discourses in reshaping stakeholder relationships through accountability narratives, the integration of SDGs into public financial management, the impact of economic fluctuations on healthcare budgeting, the financialization of housing policy, the evolution of social investment practices, and the role of foreign direct investment in infrastructure development. In this editorial, we discuss how the articles highlight both the transformative potential of accounting and financial management in fostering sustainable development, as well as tensions in accounting's role in perpetuating inequalities and democratic deficiencies in ‘official’ accounting narratives. We also outline areas for further research, including greater depth and diversity in studies of public accounting practices, exploration of novel accounting technologies in making outcomes and systemic issues more visible, challenging the epistemic authority of unsustainable practices and collaborating with communities to build authentic alternatives.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 5","pages":"Article 101952"},"PeriodicalIF":8.0,"publicationDate":"2026-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148754809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pricing as an institutionally situated practice: Competing situated rationalities and persistence of cost-plus pricing under market liberalisation 定价作为制度定位的实践：市场自由化条件下的竞争定位理性与成本加成定价的持续

IF 8 3区管理学

British Accounting Review Pub Date : 2026-09-01 Epub Date: 2026-08-11 DOI: 10.1016/j.bar.2026.101949

Sameh Farhat Ammar, Akram Zoubi, Tarek Rana, Alan Lowe

{"title":"Pricing as an institutionally situated practice: Competing situated rationalities and persistence of cost-plus pricing under market liberalisation","authors":"Sameh Farhat Ammar, Akram Zoubi, Tarek Rana, Alan Lowe","doi":"10.1016/j.bar.2026.101949","DOIUrl":"10.1016/j.bar.2026.101949","url":null,"abstract":"<div><div>Pricing is commonly portrayed as an economically rational practice responsive to competitive conditions; however, the persistence of cost-plus pricing during institutional transition remains insufficiently explained. This study examines how such persistence is reproduced amid economic liberalisation. Drawing on ter Bogt and Scapens’ (2019) concept of situated rationality, pricing is conceptualised as an organisational practice shaped by historically embedded calculative artefacts, approval infrastructures and accountability arrangements. The analysis is based on an in-depth qualitative case study of a manufacturing firm, drawing on 24 semi-structured interviews, more than 40 organisational documents and extensive field observations. The findings show that, despite intensified market-oriented evaluation—manifested in import competition, benchmarking and profitability pressures—authorised price formation remained anchored in cost-recovery reasoning. This persistence is explained through three interrelated dynamics: differential institutionalisation, which accorded cost-recovery reasoning greater procedural authority within pricing infrastructures; recursive material reinforcement, whereby deteriorating market conditions increased calculated unit costs under absorption costing and raised the internally defensible price floor; and structured situated agency, whereby managerial judgement remained reflexive yet constrained by accounting artefacts and approval routines. The study contributes by demonstrating how accounting infrastructures mediate organisational responses to liberalisation and condition the relative authority of competing rationalities during regime transition.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 5","pages":"Article 101949"},"PeriodicalIF":8.0,"publicationDate":"2026-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148717502","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’ 定性会计研究中的写作方法部分：通过“有指导意义的选择性阐述”参与具有里程碑意义的引用

IF 8 3区管理学

British Accounting Review Pub Date : 2026-07-01 Epub Date: 2025-02-15 DOI: 10.1016/j.bar.2025.101591

Christopher S. Chapman, Di Wang

{"title":"Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’","authors":"Christopher S. Chapman, Di Wang","doi":"10.1016/j.bar.2025.101591","DOIUrl":"10.1016/j.bar.2025.101591","url":null,"abstract":"<div><div>Writing method sections for qualitative studies in accounting is challenging, partly due to the diverse methodological bases upon which different researchers can draw, partly because of the nature of collecting and analysing qualitative data which is semi-structured at best. Given the space constraints increasingly facing journal articles, this requires a delicate balance between succinct mobilisation of general principles, discussion of how these relate to the situational specifics of field setting, research question and the many skilful practices that make up individual field studies. This is particularly challenging for emerging qualitative scholars who have little direct experience to draw on in striking such a balance. To support them in this challenge we propose the benefits of “instructively selective elaboration” as an approach to writing method sections. We argue that such an approach has the potential to earn a sense of trustworthiness of individual studies, but further to also contribute to field level discussions about situationally and methodologically appropriate choices in qualitative accounting research.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 4","pages":"Article 101591"},"PeriodicalIF":8.0,"publicationDate":"2026-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143477835","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Business strategy and Environmental, Social, and Governance (ESG) performance: Does a firm's strategic orientation matter? 企业战略与环境、社会和治理（ESG）绩效：企业的战略取向重要吗？

IF 8 3区管理学

British Accounting Review Pub Date : 2026-07-01 Epub Date: 2026-02-24 DOI: 10.1016/j.bar.2026.101872

Olayinka Moses, A.T.M. Tariquzzaman, Emmanuel Edache Michael, Ainul Islam, Tony van Zijl

{"title":"Business strategy and Environmental, Social, and Governance (ESG) performance: Does a firm's strategic orientation matter?","authors":"Olayinka Moses, A.T.M. Tariquzzaman, Emmanuel Edache Michael, Ainul Islam, Tony van Zijl","doi":"10.1016/j.bar.2026.101872","DOIUrl":"10.1016/j.bar.2026.101872","url":null,"abstract":"<div><div>This study investigates whether business strategy influences firms' holistic Environmental, Social, and Governance (ESG) performance, and which strategic orientation has the greatest impact both across and within the distinct ESG pillars. Drawing on the Miles and Snow (1978) business strategy typology, we analyse a panel of 6408 firm-year observations mostly drawn from the US. Our findings reveal a positive association between business strategy and aggregate ESG performance. Specifically, firms adopting a Prospector strategy exhibit significantly higher ESG performance relative to Defender firms, with notable advantages in the Environmental and Social dimensions. This differential, however, does not extend to the Governance pillar, likely due to the homogenisation of governance practices across industries. Importantly, even firms operating under substantial financial constraints or within environmentally sensitive sectors can enhance their ESG outcomes through a Prospector strategic orientation. These insights have significant implications for firms navigating evolving sustainability reporting regimes, particularly amid the growing adoption and implementation of mandatory IFRS Sustainability Standards. For managers and stakeholders, our results emphasise the importance of understanding both the intended and unintended consequences of strategic choices on ESG performance and demonstrate how strategic orientation can shape a firm's capability to meet emerging sustainability compliance demands.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 4","pages":"Article 101872"},"PeriodicalIF":8.0,"publicationDate":"2026-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147278902","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Is social capital valuable? Evidence from mergers and acquisitions 社会资本有价值吗？来自并购的证据

IF 8 3区管理学

British Accounting Review Pub Date : 2026-07-01 Epub Date: 2024-10-13 DOI: 10.1016/j.bar.2024.101509

Jo-Ann Suchard, Giang Nguyen, Wang Yuelin

引用次数: 0

Audit fees-audit quality relationship: Does employee board representation matter? 审计费用-审计质量关系：员工董事会代表重要吗？

IF 8 3区管理学

British Accounting Review Pub Date : 2026-07-01 Epub Date: 2025-09-29 DOI: 10.1016/j.bar.2025.101766

Andrews Owusu, Muhammad Atif, Mark David Holmes, Kamil Omoteso

{"title":"Audit fees-audit quality relationship: Does employee board representation matter?","authors":"Andrews Owusu, Muhammad Atif, Mark David Holmes, Kamil Omoteso","doi":"10.1016/j.bar.2025.101766","DOIUrl":"10.1016/j.bar.2025.101766","url":null,"abstract":"<div><div>We examine the effect of employee board representation on audit fees and whether the interplay between audit fees and employee board representation has an impact on audit quality, as measured by discretionary accruals. Using a sample of 3142 firm-year observations across seven European countries over the period of 2005–2019, we show that employee board representation is negatively associated with audit fees, and this association is primarily observed when the number of employee directors reaches two or more. In addition, we test the possible channels through which employee board representation affects audit fees and show that the effect is stronger in firms with weak corporate governance. We also document that audit committee effectiveness moderates the relationship. Finally, we show that the observed lower audit fees lead to an improvement in audit quality, probably due to a stronger control environment and reduced audit risk in the presence of employee directors. Our main results are unchanged when using alternative measures, additional controls, subsample analysis, alternative econometric techniques, and identification strategies.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 4","pages":"Article 101766"},"PeriodicalIF":8.0,"publicationDate":"2026-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145262006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

What do we know about sustainability reporting assurance quality? 我们对可持续发展报告保证质量了解多少？

IF 8 3区管理学

British Accounting Review Pub Date : 2026-07-01 Epub Date: 2026-05-12 DOI: 10.1016/j.bar.2026.101917

Yasemin Zengin-Karaibrahimoglu, Swarnodeep Homroy, Gerald J. Lobo

引用次数: 0