The British Accounting Review最新文献_第6页

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

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

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

Public value disclosure by Brazilian federal universities 巴西联邦大学的公共价值披露

The British Accounting Review Pub Date : 2025-02-04 DOI: 10.1016/j.bar.2025.101587

Evelyze Cruz Dallagnol, Henrique Portulhak

{"title":"Public value disclosure by Brazilian federal universities","authors":"Evelyze Cruz Dallagnol, Henrique Portulhak","doi":"10.1016/j.bar.2025.101587","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101587","url":null,"abstract":"This research analysed Brazilian Federal Universities to investigate the determinants of the public value disclosure. Based on the Public Value Disclosure Index, the Management Reports of 65 Brazilian universities were subjected to a content analysis to measure the level of public value disclosure, both in general and for each perspective of the public value strategic triangle. Beta regression was then applied to the index results to identify the determinants of the level of disclosure. The results converge with previous studies on the low disclosure of items related to the Legitimacy and Support perspective and the high disclosure of Operational Capacity indicators. The similar behaviour to developed countries can be explained by the strong influence of coercive isomorphism instruments, evidenced both in the disclosure of items related to public value and in the disclosure format. The quantitative analysis emphasises that financial efficiency, in terms of lower cost per student, and better governance, in terms of leadership, strategy and control, have an impact on the level of public value disclosure. This study contributes by highlighting the importance of developing specific guidelines as an effective strategy for better adapting public value disclosure to contemporary requirements of transparency and accountability.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"135 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143418535","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

Institutional ownership and investment by private companies 私人公司的机构所有权和投资

The British Accounting Review Pub Date : 2025-01-30 DOI: 10.1016/j.bar.2025.101585

Seth Armitage, Ronan Gallagher, Jiaman Xu

引用次数: 0

Crypto Crashes: An examination of the Binance and FTX scandals and associated accounting challenges 加密崩溃：对币安和FTX丑闻和相关会计挑战的审查

The British Accounting Review Pub Date : 2025-01-29 DOI: 10.1016/j.bar.2025.101584

Milind Tiwari, You Zhou, Jamie Ferrill, Marcus Smith

{"title":"Crypto Crashes: An examination of the Binance and FTX scandals and associated accounting challenges","authors":"Milind Tiwari, You Zhou, Jamie Ferrill, Marcus Smith","doi":"10.1016/j.bar.2025.101584","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101584","url":null,"abstract":"This article offers a comprehensive analysis of the treatment of cryptocurrencies and cryptocurrency exchanges in accounting, emphasising the challenges they present to traditional accounting and auditing practices within current regulatory frameworks. The cryptocurrency sector has experienced multiple disruptions in recent years. By analysing two case studies representing such disruptions – Binance and FTX – the article presents red flags and extracts crucial lessons to help avoid similar episodes. The article finds that both cases, while distinct from each other, present similar lessons that should be noted by practitioners, regulators, and for the overall structure of blockchain platforms. These include lessons on risk management and investment diversification, corporate governance and ethical practices, transparency and disclosure requirements, and robust compliance frameworks. By examining the operational and financial indicators that were overlooked in these instances, the article aims to inform stakeholders—including investors, practitioners, and regulators—on best practices for cryptocurrency exchanges. It emphasizes the importance of sound corporate governance, effective risk management, and enhanced transparency to improve overall regulatory compliance and auditing effectiveness in the cryptocurrency sector.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"77 6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143072373","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

The benefits of small business FinTech lending: Evidence from entrepreneurs’ consumption structure 小企业金融科技贷款的好处：来自企业家消费结构的证据

The British Accounting Review Pub Date : 2025-01-27 DOI: 10.1016/j.bar.2025.101583

Yan Luo, Shu Tian, Ningyu Zhou

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？

The British Accounting Review Pub 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":"https://doi.org/10.1016/j.bar.2025.101575","url":null,"abstract":"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.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143367360","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

Beware of false prophets: Cybersecurity risk and strategic voluntary disclosure 谨防假先知：网络安全风险和战略自愿披露

The British Accounting Review Pub Date : 2025-01-21 DOI: 10.1016/j.bar.2025.101578

Hong Vo, Man Duy Pham

引用次数: 0