British Accounting Review最新文献_第7页

Accounting scholarship and the Majority World: A case of epistemic injustice 会计学术与多数世界：一个认识不公正的案例

IF 9.4 3区管理学

British Accounting Review Pub Date : 2025-11-01 Epub Date: 2025-04-27 DOI: 10.1016/j.bar.2025.101679

Shahzad Uddin

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引用次数: 0

Discretionary reporting and analyst forecasts of operating income under IFRS 根据国际财务报告准则的自由裁量报告和分析师对营业收入的预测

IF 9.4 3区管理学

British Accounting Review Pub Date : 2025-11-01 Epub Date: 2025-03-10 DOI: 10.1016/j.bar.2025.101634

Wonsuk Ha , Seung-youb Han , Woo-Jong Lee , Youngdeok Lim

引用次数: 0

Employee power and audit Fees: Worldwide evidence 员工权力和审计费用：全球证据

IF 9.4 3区管理学

British Accounting Review Pub Date : 2025-11-01 Epub Date: 2025-07-24 DOI: 10.1016/j.bar.2025.101727

Bin Wang , Qiang Wu , Rong Yang , Zhengyi Zhang

引用次数: 0

From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis 从传统到数字：通过系统回顾和内容分析，揭示药物治疗中的绩效测量系统和会计方法

IF 9.4 3区管理学

British Accounting Review Pub Date : 2025-11-01 Epub Date: 2025-04-23 DOI: 10.1016/j.bar.2025.101665

Davide Calandra , Federico Lanzalonga , Silvana Secinaro , Cláudia Costa Storti

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引用次数: 0

Hospital Management Accounting Systems: Evolving roles, actors, and interactions 医院管理会计系统：演变的角色，参与者和相互作用

IF 9.4 3区管理学

British Accounting Review Pub Date : 2025-11-01 Epub Date: 2025-04-22 DOI: 10.1016/j.bar.2025.101666

Linxi Shi , Pingli Li , Krishanthi Vithana , Bai Xue , Mahmoud Al-Sayed

{"title":"Hospital Management Accounting Systems: Evolving roles, actors, and interactions","authors":"Linxi Shi , Pingli Li , Krishanthi Vithana , Bai Xue , Mahmoud Al-Sayed","doi":"10.1016/j.bar.2025.101666","DOIUrl":"10.1016/j.bar.2025.101666","url":null,"abstract":"<div><div>Seeking to offer an integrated understanding of Hospital Management Accounting Systems (HMAS) dynamics—through a synthesis of 196 studies on management accounting in public healthcare since 1980—we provide critical insights into HMAS roles—diagnostic, interactive, culture shaping, political, and symbolic—and their interconnections, shedding light on their (in)effectiveness in relation to relevant actors. The review highlights that different actors contribute significantly to the diverse roles of HMAS, while these roles—if functioning as mechanisms for meaningful change—in turn, impact their activities, managerial awareness, and power relationships. While being criticised for unintentionally intensifying value conflicts, HMAS changes reportedly have long-term impact on shaping organisational culture and reconciling values within broader public management transformations. It underscores the need for the longitudinal perspectives to better capture a holistic insight of the evolving roles and effectiveness of HMAS in empirical research. In this regard, the analytical framework we employed for examining the (in)effectiveness of HMAS and the underlying reasons through actors, roles, and interactions could provide a foundation for future empirical studies. Practically, this review advocates for greater involvement of medical professionals and patients in HMAS, promoting changes that balance flexibility with accountability while respecting medical professionals' autonomy through an interactive approach.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"57 6","pages":"Article 101666"},"PeriodicalIF":9.4,"publicationDate":"2025-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143930701","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

Performance measurement, financial reporting quality, and digitalization in the healthcare sector 医疗保健行业的绩效衡量、财务报告质量和数字化

IF 9.4 3区管理学

British Accounting Review Pub Date : 2025-11-01 Epub Date: 2025-08-11 DOI: 10.1016/j.bar.2025.101738

Salma Ibrahim , Christos Begkos , Michela Arnaboldi , Cameron Graham , Fathima Roshan Rakeeb

{"title":"Performance measurement, financial reporting quality, and digitalization in the healthcare sector","authors":"Salma Ibrahim , Christos Begkos , Michela Arnaboldi , Cameron Graham , Fathima Roshan Rakeeb","doi":"10.1016/j.bar.2025.101738","DOIUrl":"10.1016/j.bar.2025.101738","url":null,"abstract":"<div><div>This editorial introduces a special issue that addresses emerging accounting research challenges in the healthcare sector, a domain whose societal and economic significance has become even more evident in the wake of the COVID-19 pandemic. The crisis exposed some weaknesses in cost-centric healthcare governance and underscored the need to re-evaluate accounting's role in supporting more resilient and equitable healthcare systems. This special issue brings together contributions that explore three interrelated themes central to this re-evaluation: performance measurement, financial reporting quality, and digitalization. Each theme reflects both longstanding concerns and new complexities brought to the fore by the pandemic. The selected papers offer insights into the limitations and consequences of existing accounting practices, as well as the opportunities presented by technological innovation and broader governance issues. Collectively, they underscore the need for accounting research to engage more deeply with healthcare's evolving organizational, political, and digital landscape.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"57 6","pages":"Article 101738"},"PeriodicalIF":9.4,"publicationDate":"2025-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144924019","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

Which governance mechanisms matter for firm pollution? 哪些治理机制对企业污染有影响?

IF 9.4 3区管理学

British Accounting Review Pub Date : 2025-09-01 Epub Date: 2023-12-07 DOI: 10.1016/j.bar.2023.101297

Sarfraz Khan , John K. Wald

引用次数: 0

Environmental regulations and corporate cash holdings 环境法规与企业现金持有量

IF 9.4 3区管理学

British Accounting Review Pub Date : 2025-09-01 Epub Date: 2024-04-24 DOI: 10.1016/j.bar.2024.101388

Wenrui Chen , Yue Cao , Yizhe Dong , Diandian Ma

引用次数: 0

Editorial: What have we learned about green and climate finance? 社论：我们从绿色和气候融资中学到了什么？