The British Accounting Review最新文献_第3页

Social networks and venture capital investments around the world 世界各地的社交网络和风险投资

The British Accounting Review Pub Date : 2025-03-18 DOI: 10.1016/j.bar.2025.101628

Giang Nguyen, Thu Ha Nguyen

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Fintech and home bias: The power of new social capital in innovative entrepreneurial financing 金融科技与家乡偏见：新社会资本在创新创业融资中的力量

The British Accounting Review Pub Date : 2025-03-14 DOI: 10.1016/j.bar.2025.101636

Jianwei Hu, Xiuping Hua, Haolin Li, Yong Wang, Huayi Zhang

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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

The British Accounting Review Pub 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":"https://doi.org/10.1016/j.bar.2025.101633","url":null,"abstract":"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.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"63 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143672837","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}

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Internationalization of equity crowdfunding platforms 股权众筹平台的国际化

The British Accounting Review Pub Date : 2025-03-07 DOI: 10.1016/j.bar.2025.101627

Luca Farè, Silvio Vismara

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Unsung guardians? Communal fraud susceptibility and complaints following mass financial adviser attrition 无名监护人吗?集体欺诈易感性和大规模财务顾问流失后的投诉

The British Accounting Review Pub Date : 2025-02-27 DOI: 10.1016/j.bar.2025.101615

Natalie Y.N. Oh, Jerry T. Parwada, Eugene Wang

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Do green assets enhance portfolio optimization? A multi-horizon investing perspective 绿色资产能促进投资组合优化吗？多视角投资

The British Accounting Review Pub Date : 2025-02-26 DOI: 10.1016/j.bar.2025.101612

Dongna Zhang, Xingyu Dai, Qunwei Wang

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The decentralization enigma in DeFi: Impact of U.S. federal funds rate changes DeFi 中的权力下放之谜：美国联邦基金利率变化的影响

The British Accounting Review Pub Date : 2025-02-25 DOI: 10.1016/j.bar.2025.101613

Kwamie Dunbar, Daniel N. Treku, Johnson Owusu-Amoako

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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

The British Accounting Review Pub 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":"https://doi.org/10.1016/j.bar.2025.101591","url":null,"abstract":"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.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143477835","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

COVID-19 JobKeeper policy: Accounting for ‘many voices’ in the community COVID-19 JobKeeper政策：考虑社区中的“多种声音”

The British Accounting Review Pub Date : 2025-02-14 DOI: 10.1016/j.bar.2025.101593

Mona Nikidehaghani, Michael Mehmet, Rodney J. Clarke

{"title":"COVID-19 JobKeeper policy: Accounting for ‘many voices’ in the community","authors":"Mona Nikidehaghani, Michael Mehmet, Rodney J. Clarke","doi":"10.1016/j.bar.2025.101593","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101593","url":null,"abstract":"COVID-19 has impeded progress towards achieving the UN's Sustainable Development Goals, especially SDG 10, which seeks to reduce inequalities. Low-wage workers were disproportionately affected by wage cuts, prompting governments worldwide to introduce wage subsidy programs. One of these schemes was Australia's JobKeeper program. Despite initial praise, the initiative was later blamed for intensifying inequities. This paper draws on a Social Semiotic Heteroglossic approach and conducts a social listening analysis to explore public positions on accounting and accountability implications of the scheme on inequalities. Findings from Facebook media articles and comments reveal that public relied extensively on accounting discourse to denounce the scheme as inequitable and demand accountability. Accounting discourses were also used to admonish companies that profited from public funds. Importantly, the positions taken by commenters influenced the position in subsequent articles, prompting journalists to focus on the unequal treatment of larger corporations versus small businesses and welfare recipients. This paper highlights how the public leverages accounting to drive social change and advocate for equitable policies. Further, the paper provides a roadmap for accounting scholars to harness insights from social media. It introduces a theoretical framework for analysing how diverse voices utilise accounting to perceive, resist and challenge formal accountability.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143477845","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

Exploring dimensions of governance for different types of blockchain systems 探索不同类型区块链系统的治理维度

The British Accounting Review Pub Date : 2025-02-05 DOI: 10.1016/j.bar.2025.101588

Rina Dhillon, Prabhu Sivabalan

{"title":"Exploring dimensions of governance for different types of blockchain systems","authors":"Rina Dhillon, Prabhu Sivabalan","doi":"10.1016/j.bar.2025.101588","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101588","url":null,"abstract":"The rapid evolution of digital technologies has significantly reshaped governance. While much existing literature focuses on public blockchain governance, fewer investigate governance mechanisms of private and consortium blockchains, increasingly prevalent in society. We explore how blockchain systems enact governance using Beck et al.’s (2018) framework examining decision rights, accountability, and incentives. Interviews with eighteen blockchain experts reveal that public blockchains offer greater decision rights, less accountability and emphasise intrinsic incentives. In contrast, private and consortium blockchains adopt hierarchical governance where central entities regulate access, decision-making and behavioural norms. These systems prioritise extrinsic incentives and accountability than public blockchains. Our findings challenge the view of blockchain as purely decentralised, instead offering evidence of hybridised structures in practice. We also extend Beck et al.’s framework by studying three blockchain types and propose a systems and structure-based rationale for control in blockchains, as opposed to trust-based mechanisms (Pflueger et al. (2022)). Finally, we offer a variation on how responsibility and accountability depart, beyond extant MA studies (Burkert et al., 2011; Giraud et al., 2008) - suggesting that openness does not necessarily equate to enhanced accountability. These insights are crucial for understanding blockchain governance and have important implications for digital systems integration in organisations.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143418537","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