The British Accounting Review最新文献_第2页

Management Control for Nature: Beyond Net-Zero and Nature-Positive 对自然的管理控制：超越净零和自然积极

The British Accounting Review Pub Date : 2025-08-13 DOI: 10.1016/j.bar.2025.101739

Elena Giovannoni, Christian Huber

{"title":"Management Control for Nature: Beyond Net-Zero and Nature-Positive","authors":"Elena Giovannoni, Christian Huber","doi":"10.1016/j.bar.2025.101739","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101739","url":null,"abstract":"‘Net-Zero’ and ‘Nature-Positive’ are two compelling global goals for Nature. But what is the nature of Nature, and what should a Management Control system for Nature look like? We discuss these questions by commenting on the extant accounting literature on global goals for Nature and accounting's contribution to achieving them. We start with a reflection on the idea of ‘Zero’ both as a number and an abstraction offering infinite possible combinations in a simultaneously negative and positive world, and we comment on the role of accounting numbers and calculations in relation to Nature – not only as an ecosystem of interconnected elements, ultimately leading to Net-Zero or Nature-Positive outcomes, but also in its more mysterious and enchanting traits, as part of a ‘more than human’ world. We outline four possible areas of enquiry for Management Control scholars, looking into the tensions between measurement precision and intervention; micro and macro objects or spaces of intervention; positive and negative interventions ultimately leading to Net-Zero and Nature-Positive; rigorously estimated projections and imaginative Management Control. We call for accounting scholars to start new enquiries into these areas, moving beyond a concern about <ce:italic>how to</ce:italic> calculate, and instead shifting the focus towards embracing a more Nature-based, future-oriented, maybe even imaginative and ‘more than human’, approach to Management Control for Nature.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"41 1","pages":"101739"},"PeriodicalIF":0.0,"publicationDate":"2025-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144924001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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

The British Accounting Review Pub 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":"https://doi.org/10.1016/j.bar.2025.101737","url":null,"abstract":"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.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"26 1","pages":"101737"},"PeriodicalIF":0.0,"publicationDate":"2025-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144924018","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","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

The British Accounting Review Pub 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":"https://doi.org/10.1016/j.bar.2025.101738","url":null,"abstract":"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.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"30 1","pages":"101738"},"PeriodicalIF":0.0,"publicationDate":"2025-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144924019","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Auditor Distraction: An Unintended Consequence of M&As* 审计师分心：并购的意外后果*

The British Accounting Review Pub Date : 2025-07-11 DOI: 10.1016/j.bar.2025.101703

Ying Dou, Emma Jincheng Zhang

引用次数: 0

Mandatory ESG Reporting and Cross-Listing Activities: Worldwide Evidence 强制性ESG报告和交叉上市活动：全球证据

The British Accounting Review Pub Date : 2025-07-10 DOI: 10.1016/j.bar.2025.101706

Xiaoqi Chen, Zhifang Chen, Wouter Torsin, Albert Tsang, Xiao Zeng

引用次数: 0

ESG CONTROVERSIES AND EXTERNAL ASSURANCE: EXAMINING THEIR IMPACT ON FIRM VALUE AND IMAGE Esg争议与外部鉴证：考察它们对公司价值和形象的影响

The British Accounting Review Pub Date : 2025-07-10 DOI: 10.1016/j.bar.2025.101704

Isabel-María García-Sánchez, Nazim Hussain, Cristina Aibar-Guzmán, Beatriz Aibar-Guzmán

引用次数: 0

The Interconnection between Net Buying Pressures in Derivatives and Spot Markets 衍生品和现货市场净购买压力之间的相互关系

The British Accounting Review Pub Date : 2025-07-09 DOI: 10.1016/j.bar.2025.101702

Bao Doan, Duc Hong Vo

引用次数: 0

Audit partners' and associates’ insights and experiences of remote work in response to a global crisis Event: Implications for the profession and future directions 审计合伙人和合伙人应对全球危机事件远程工作的见解和经验：对行业和未来方向的影响

The British Accounting Review Pub Date : 2025-07-05 DOI: 10.1016/j.bar.2025.101701

Danielle R. Lombardi, Janice C. Sipior, Deniz A. Appelbaum

{"title":"Audit partners' and associates’ insights and experiences of remote work in response to a global crisis Event: Implications for the profession and future directions","authors":"Danielle R. Lombardi, Janice C. Sipior, Deniz A. Appelbaum","doi":"10.1016/j.bar.2025.101701","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101701","url":null,"abstract":"Remote work was forced upon employees due to a worldwide crisis event. As some form of remote work continues, we draw upon psychology research which identifies four areas of concern: unemployment and job insecurity, employment disparities, work-family interface, and employee mental health issues. We adapt a conceptual framework to evaluate the negative effects caused by disruptive events and respective problem-focused mitigation strategies implemented by audit firms. The results of semi-structured interviews with audit partners and associates reveal the greatest overall concern for audit partners is employee mental health issues, with associates reporting inconsistent effectiveness of improvement tactics. Work-family interface remains a challenge, and even more so during a crisis event. Regarding employment disparities and development, all agree the apprenticeship model suffers in a remote environment. The area of least overall concern is unemployment and job insecurity. However, for audit partners, the greatest employment issue is hiring and retention. The findings emphasize the need for audit firms to invest in strategies to mitigate these effects of remote work and for additional research that evaluates and supports these efforts.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"680 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144621785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Locked In, Levered Up: Risk, Return, and Ruin in DeFi Lending 锁定，杠杆化：DeFi贷款的风险，回报和破产

The British Accounting Review Pub Date : 2025-06-25 DOI: 10.1016/j.bar.2025.101691

Angelo Aspris, Jiri Svec

引用次数: 0

The Impact of Green Regulation on Cost Stickiness 绿色规制对成本粘性的影响

The British Accounting Review Pub Date : 2025-06-25 DOI: 10.1016/j.bar.2025.101693

Neophytos Lambertides, Vasilios Christos Naoum, Dimitris Tsouknidis

引用次数: 0