British Accounting Review最新文献_第5页

Digitalization tensions in the management accounting profession: Boundary work responses and their consequences 管理会计行业的数字化紧张局势：边界工作对策及其后果

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-03-01 Epub Date: 2024-08-03 DOI: 10.1016/j.bar.2024.101455

Claudio de Araujo Wanderley , Kate E. Horton

引用次数: 0

Exploring accounting academics’ views on sustainability: A Freirean dialogical pedagogic perspective 探讨会计学者对可持续性的看法：一个Freirean对话教学法的视角

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2025-03-10 DOI: 10.1016/j.bar.2025.101633

Olga Cam , Joan Ballantine

{"title":"Exploring accounting academics’ views on sustainability: A Freirean dialogical pedagogic perspective","authors":"Olga Cam , Joan Ballantine","doi":"10.1016/j.bar.2025.101633","DOIUrl":"10.1016/j.bar.2025.101633","url":null,"abstract":"<div><div>The emancipatory power of accounting is crucial for enabling sustainable living, placing a responsibility on accounting educators to unlock this potential. As sustainability remains an evolving global discussion, teaching it requires a shift from traditional, didactic approaches to accounting education. Paulo Freire's dialogical approach offers a valuable framework, assuming educators have the critical consciousness and pedagogical skills to co-create knowledge with learners. However, there is limited insight into educators' views on sustainability in accounting—an essential perspective for fostering critical consciousness—and their readiness for a dialogical teaching approach. These gaps present challenges to promoting sustainability through accounting education. This exploratory study adopts a phenomenographic approach to gain insights through semi-structured interviews with UK accounting academics, applying Freire's theoretical lens to deepen the analysis. The results reveal qualitatively different ways in which educators perceive sustainability in accounting, offering novel insights into accounting education and making an initial step toward fostering critical consciousness. Findings indicate that educators may lack the pedagogical skills necessary for a dialogical approach, often assuming roles as knowledge distributors rather than co-creators. This highlights the need to strengthen pedagogical capacity in order to move beyond traditional didactic teaching methods.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 1","pages":"Article 101633"},"PeriodicalIF":9.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143672837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions 法律执行环境是否制约了社会企业的盈余管理？来自小额信贷机构的证据

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2025-05-09 DOI: 10.1016/j.bar.2025.101684

Hubert Tchakoute Tchuigoua

{"title":"Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions","authors":"Hubert Tchakoute Tchuigoua","doi":"10.1016/j.bar.2025.101684","DOIUrl":"10.1016/j.bar.2025.101684","url":null,"abstract":"<div><div>The microfinance sector, with its diverse ownership structures and distinctive capital structure, provides a unique setting to examine cross-country differences in financial reporting practices. However, research on how the legal enforcement environment affects the financial reporting quality of development finance organizations, such as microfinance institutions (MFIs), remains limited. This study hypothesizes that higher financial reporting quality is associated with earnings that are less subject to earnings management. We assess financial reporting quality using abnormal loan loss provisions as a proxy for earnings management. Analyzing a global dataset of MFI financial statements spanning 15 years (2003–2017), we find that financial reporting quality is higher in weaker legal enforcement environments. This suggests that when enforcement is weak, investors rely less on accounting information, leading to less earnings management and higher financial reporting quality. In addition, our results suggest that for-profit MFIs and those less dependent on subsidies engage in less upward earnings management in weak enforcement environments.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 1","pages":"Article 101684"},"PeriodicalIF":9.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144133696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Editorial: Special Issue New challenges in governance, sustainability and accountability of universities 《英国会计评论》特刊：大学治理、可持续性和问责制的新挑战

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2025-12-07 DOI: 10.1016/j.bar.2025.101815

Phil Hancock , Ilse Lubbe , Neil Marriott , Angus Duff

{"title":"Editorial: Special Issue New challenges in governance, sustainability and accountability of universities","authors":"Phil Hancock , Ilse Lubbe , Neil Marriott , Angus Duff","doi":"10.1016/j.bar.2025.101815","DOIUrl":"10.1016/j.bar.2025.101815","url":null,"abstract":"<div><div>This special issue invited research addressing the governance, sustainability, and accountability challenges of universities globally, particularly in balancing financial performance with the integration of intellectual, environmental, and social capital, while maintaining their public value for society and future generations. Five studies conducted in Australia, New Zealand, and Brazil are included in this issue. With reference to public value and institutional theories, these studies highlight the influence of coercive, normative, and resource-dependent pressures on the adoption of disclosure strategies by universities, emphasising the need to integrate reporting on environmental and social capitals (including female capital) with financial public value disclosures for universities. Additional regional observations include challenges facing universities in Australia, the United Kingdom (UK) and South Africa, a developing economy. Concerns associated with dwindling government support, lower levels of international students and high levels of student debt are causing financial stress for universities, resulting in faculty job losses and closure of essential knowledge fields. The result is an overemphasis on financial capital in performance indicators and strategic decision-making, with limited or no concern for intellectual, environmental and social capital. Instead, leaders of public universities are reminded that the governance of universities and their accountability should be for the benefit of society and the environment, and that the public value of universities includes the sustainability of the universities for future generations.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 1","pages":"Article 101815"},"PeriodicalIF":9.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145696592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Resource allocation to engagement teams: Evidence from asset-backed securitization assurance services 对业务团队的资源配置：来自资产支持证券化保证服务的证据

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2025-04-29 DOI: 10.1016/j.bar.2025.101677

Ran An , Jiayan Gao , Shan Li , Yanyan Wang , Lisheng Yu

{"title":"Resource allocation to engagement teams: Evidence from asset-backed securitization assurance services","authors":"Ran An , Jiayan Gao , Shan Li , Yanyan Wang , Lisheng Yu","doi":"10.1016/j.bar.2025.101677","DOIUrl":"10.1016/j.bar.2025.101677","url":null,"abstract":"<div><div>Human resource allocation to engagement teams is the key determinant of the efficiency and quality of assurance production. Employing a unique setting of bank-originated asset-backed securitization (ABS) assurances in China and hand-collected data on ABS assurance teams, we examine resource allocation at the team level among accounting firms that provide both ABS assurance services and financial statement audits to the same client bank, which we term “joint-provision accounting firms.” We find that, compared with accounting firms that provide ABS assurance services only, joint-provision firms allocate more auditors to their ABS assurance teams, but these auditors generally have less expertise. We further find that banks audited by joint-provision accounting firms tend to receive higher-quality financial statement audits. Additional analysis indicates that the workload of financial statement auditors and the banking specialization of accounting firms have moderating effects on the association between joint provision and team size (but not team expertise). These results broaden the understanding of dynamics of engagement teams and highlight the implication of resource allocation to other assurance services for financial audit quality.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 1","pages":"Article 101677"},"PeriodicalIF":9.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145963375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

How do women accounting and finance professors develop and leverage their capitals for career advancement? 女性会计和金融教授如何发展和利用她们的资本来促进职业发展？

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2025-01-25 DOI: 10.1016/j.bar.2025.101575

Meredith Tharapos , Brendan T. O'Connell , Nicola Beatson , Paul de Lange

{"title":"How do women accounting and finance professors develop and leverage their capitals for career advancement?","authors":"Meredith Tharapos , Brendan T. O'Connell , Nicola Beatson , Paul de Lange","doi":"10.1016/j.bar.2025.101575","DOIUrl":"10.1016/j.bar.2025.101575","url":null,"abstract":"<div><div>This study examines women's career journeys to professorship in accounting and finance academia with a focus on the potential influence of various forms of capitals. Given the dearth of women at professorial level despite various institutional initiatives to reduce gender imbalances, it is critical that their careers be examined. We utilise the work of Bourdieu and studies on gender capital to interpret the influence and interplay of capitals within the career journeys of accounting and finance women professors from Australian universities. Our key findings show that women professors utilised various forms of social capital to advance their careers, including connecting with mentors who taught them the rules of the game and introduced them to powerful actors in the academic field. Interviewees leveraged economic capital through institutional and personal support and resources to progress their career and to enhance their social and cultural capital through valuable artefacts such as publications, and professional connections to world-renowned scholars. Turning to gender capital, we found that interviewees referred to the advantages flowing to them from both female capital and feminine capital. This study contributes to the literature on gender in the academic workplace and highlights the importance of gender capital to career progression.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 1","pages":"Article 101575"},"PeriodicalIF":9.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143367360","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The role of sustainability awards in institutionalising sustainability: Case study evidence 可持续发展奖在可持续发展制度化中的作用：案例研究证据

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2025-08-06 DOI: 10.1016/j.bar.2025.101735

Charl de Villiers , Ruth Dimes , Matteo Molinari

{"title":"The role of sustainability awards in institutionalising sustainability: Case study evidence","authors":"Charl de Villiers , Ruth Dimes , Matteo Molinari","doi":"10.1016/j.bar.2025.101735","DOIUrl":"10.1016/j.bar.2025.101735","url":null,"abstract":"<div><div>We examine whether sustainability awards and rankings can help to institutionalise sustainable practices within universities, analysing the case of the University of Auckland, the inaugural recipient of the number oneTHE Impact award. First, using deductive computer-aided text processing, we analyse management narratives in annual reports and strategic plans. Whereas annual report disclosures show a growing recognition of sustainability over time, strategic planning documents show dramatic changes in narratives following receipt of theTHE award. Next, we compare these findings to comments made by senior managers and faculty, including the Vice Chancellor, in response to an open-ended questionnaire designed specifically for this research project. Three key themes emerge. Firstly, awards raise awareness of sustainability and are seen as beneficial in attracting and retaining staff and students. Secondly, they require considerable resources in terms of funds, time and senior management attention. Thirdly, there was growing complacency and cynicism about such awards, given the risk of greenwashing and their consumption of valuable resources. We use the lens of institutional theory to interpret the rich findings from our study. Our discussion shows that external awards represent an important and under-researched influence on sustainability institutionalisation, and we suggest multiple avenues for future research.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 1","pages":"Article 101735"},"PeriodicalIF":9.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145963376","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities 学生在可持续发展的大学里有满意的教育经历吗？来自澳大利亚大学的证据

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2025-04-22 DOI: 10.1016/j.bar.2025.101649

Junru Zhang , Yuan George Shan , Nirosha Dilhani Kapu Arachchilage

{"title":"Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities","authors":"Junru Zhang , Yuan George Shan , Nirosha Dilhani Kapu Arachchilage","doi":"10.1016/j.bar.2025.101649","DOIUrl":"10.1016/j.bar.2025.101649","url":null,"abstract":"<div><div>Drawing on a sample of Australian universities from 2012 to 2018, we investigate the association between the extent of university sustainability disclosure and student satisfaction. University sustainability disclosures are critical for communicating with key stakeholders when seeking resources, thereby facilitating student satisfaction. Using hand-collected data from university annual reports and the Student Experience Survey, we find that the extent of university sustainability disclosure is positively associated with student satisfaction in both short and long terms. Our channel analysis suggests that sustainability disclosures help universities attract increased government funding and student income. Moreover, universities with a greater extent of sustainability disclosure offer better employee benefits and are more likely to invest in student facilities, engagement and activities. In cross-sectional tests, we find that the effect of sustainability disclosures is contingent on public monitoring, organisational culture and managerial environmental awareness. We also show that sustainability disclosures can help universities mitigate the adverse effects of reputational risks and promote university rankings through enhanced student satisfaction. Our findings remain robust to an array of endogeneity tests. The findings of this study provide important implications for policymakers and regulators, sustainability reporting standard setters and university management.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 1","pages":"Article 101649"},"PeriodicalIF":9.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143901714","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Institutionalisation of sustainability performance measurement and reporting: Insights from Victoria (Australia) and New Zealand universities 可持续发展绩效衡量和报告的制度化：维多利亚州（澳大利亚）和新西兰大学的启示

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2024-11-15 DOI: 10.1016/j.bar.2024.101527

Pei-Chi Kelly Hsiao , Mary Low , Tom Scott

{"title":"Institutionalisation of sustainability performance measurement and reporting: Insights from Victoria (Australia) and New Zealand universities","authors":"Pei-Chi Kelly Hsiao , Mary Low , Tom Scott","doi":"10.1016/j.bar.2024.101527","DOIUrl":"10.1016/j.bar.2024.101527","url":null,"abstract":"<div><div>This study explores the sustainability performance indicators (SPIs) universities disclose, and how institutional and resource dependence pressures influence the institutionalisation of sustainability performance measurement and reporting. We assess performance indicators (PIs) with quantitative or qualitative results reported against established targets and conducted a longitudinal cross-jurisdiction assessment of over 25,000 PIs reported by 16 Victorian (Australia) and New Zealand (NZ) universities from 2012 to 2021. Results from content and regression analyses provide evidence that SPI reporting is influenced by coercive, normative, and resource dependence pressures, with universities adopting an acquiescence strategy towards disclosure. SPIs account for a substantial proportion (54%) of total PIs and focus on economic and social performance. Environmental SPIs are typically absent unless mandated and SPIs that indicate the embedding of sustainability practices into core university activities are uncommon. Despite some innovative universities that voluntarily adopted sustainability reporting guidelines or disclosed SPIs beyond reporting mandates, these disclosure practices may not represent an improvement over currently accepted practices as they have not become widely diffused and institutionalised. Our study provides new insights on the state of university sustainability reporting and is relevant to standard-setters and regulators in advancing public sector sustainability reporting.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 1","pages":"Article 101527"},"PeriodicalIF":9.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142684385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Perceived enabling budget designs and motivational channels for learning in R&D projects 在研发项目中学习的预算设计和激励渠道

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2025-06-05 DOI: 10.1016/j.bar.2025.101687

Nina Detzen

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