British Accounting Review最新文献

英文中文

Nurturing diversity in accounting through “Queering” accounting pedagogy 通过 "同性恋 "会计教学法培养会计多样性

IF 9.4 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2026-01-01 DOI: 10.1016/j.bar.2024.101516

Lisa Powell , Alessandro Ghio , Nicholas McGuigan

This article suggests new possibilities to nurture diversity, disrupt heteronormativity and create space for voices of LGBTIQA+ people in accounting. Whilst past research focuses on and challenges heteronormativity in the accounting workplace, we argue that accounting education plays a key role in shaping sexual norms in accounting. We begin by providing insights into how current accounting education largely neglects LGBTIQA+ perspectives, shaping a discourse around sexuality that reflects heteronormative accounting workplaces. We then build upon the theoretical backdrop of queer theory and critical pedagogy to develop LGBTIQA+ perspectives in accounting education. In doing so, we conceptually advance five lenses through which to design modes of education based on queer pedagogy. These lenses include question and deconstruction of normality, critical reflexivity, discomfort, imagination, and activism. Queering accounting pedagogy in this way can assist educators and students in addressing the concealment of LGBTIQA+ perspectives, thereby critically challenging the hidden curriculum of heteronormativity in accounting. The paper concludes by contending that queering accounting pedagogy can bring possibilities for broader classroom inquiry, democratic participation, social justice, meaningful dialogue, and mutually respectful educational practices in accounting.

本文提出了在会计领域培养多样性、打破异性恋规范并为 LGBTIQA+ 人士发声创造空间的新可能性。过去的研究关注并挑战会计工作场所的异性恋，而我们认为会计教育在塑造会计中的性别规范方面发挥着关键作用。我们首先深入探讨了当前的会计教育如何在很大程度上忽视了 LGBTIQA+ 的观点，从而形成了反映会计工作场所异性恋规范的有关性的论述。然后，我们以同性恋理论和批判教育学为理论背景，在会计教育中发展 LGBTIQA+ 观点。在此过程中，我们从概念上提出了五个视角，通过这些视角来设计基于同性恋教学法的教育模式。这些视角包括对常态的质疑和解构、批判性反思、不适、想象力和行动主义。以这种方式对会计教学法进行同性恋化，可以帮助教育工作者和学生解决 LGBTIQA+ 观点被掩盖的问题，从而对会计中异性恋的隐性课程提出批判性的挑战。本文最后认为，会计教学法的同性恋化可为会计领域更广泛的课堂探究、民主参与、社会正义、有意义的对话和相互尊重的教育实践带来可能性。

{"title":"Nurturing diversity in accounting through “Queering” accounting pedagogy","authors":"Lisa Powell , Alessandro Ghio , Nicholas McGuigan","doi":"10.1016/j.bar.2024.101516","DOIUrl":"10.1016/j.bar.2024.101516","url":null,"abstract":"<div><div>This article suggests new possibilities to nurture diversity, disrupt heteronormativity and create space for voices of LGBTIQA+ people in accounting. Whilst past research focuses on and challenges heteronormativity in the accounting workplace, we argue that accounting education plays a key role in shaping sexual norms in accounting. We begin by providing insights into how current accounting education largely neglects LGBTIQA+ perspectives, shaping a discourse around sexuality that reflects heteronormative accounting workplaces. We then build upon the theoretical backdrop of queer theory and critical pedagogy to develop LGBTIQA+ perspectives in accounting education. In doing so, we conceptually advance five lenses through which to design modes of education based on queer pedagogy. These lenses include question and deconstruction of normality, critical reflexivity, discomfort, imagination, and activism. Queering accounting pedagogy in this way can assist educators and students in addressing the concealment of LGBTIQA+ perspectives, thereby critically challenging the hidden curriculum of heteronormativity in accounting. The paper concludes by contending that queering accounting pedagogy can bring possibilities for broader classroom inquiry, democratic participation, social justice, meaningful dialogue, and mutually respectful educational practices in accounting.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 1","pages":"Article 101516"},"PeriodicalIF":9.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142637391","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

Narcissistic audit committee chairs and the quality of non-IFRS disclosures 自恋的审计委员会主席与非国际财务报告准则披露的质量

IF 9.4 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2026-01-01 DOI: 10.1016/j.bar.2025.101622

Jinghan Guan , Alaa Mansour Zalata , Pingli Li

We examine whether a narcissistic audit committee (AC) chair influences the quality of non-IFRS earnings disclosure. We find that executives are more likely to opportunistically subtract persistent income-decreasing items from IFRS earnings in firms with ACs chaired by highly narcissistic individuals. Interestingly, unlike the common belief that narcissism destroys value, our findings suggest narcissism of an AC chair enhances the quality of non-IFRS earnings. This effect is particularly pronounced when the narcissistic AC chair possesses relevant experience, such as accounting expertise, firm-specific knowledge, or corporate governance experience. Additionally, our results show that the quality of non-IFRS earnings is enhanced when the narcissistic AC chair has fewer personal ties with the CEO and is motivated to assert their authority in monitoring. Importantly, our results are robust when controlling for potential endogeneity.

我们研究了自恋型审计委员会（AC）主席是否会影响非国际财务报告准则盈余披露的质量。我们发现，在由高度自恋的个人担任董事长的公司中，高管们更有可能投机地从IFRS收益中减去持续减少收入的项目。有趣的是，与自恋破坏价值的普遍看法不同，我们的研究结果表明，AC椅子的自恋提高了非国际财务报告准则收益的质量。当自恋的AC主席拥有相关经验时，这种效果尤其明显，比如会计专业知识、公司特定知识或公司治理经验。此外，我们的研究结果表明，当自恋的董事会主席与首席执行官的个人关系较少，并有动力维护自己在监督中的权威时，非国际财务报告准则盈余的质量得到了提高。重要的是，当控制潜在内生性时，我们的结果是稳健的。

引用次数: 0

Language diversity, social trust, and corporate environmental performance 语言多样性、社会信任和企业环境绩效

IF 9.4 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2026-01-01 DOI: 10.1016/j.bar.2025.101589

Xin Cui , Shengnan Li , Jing Liao , John W. Goodell , Yueshan Li

We examine the impact of regional language diversity on corporate environmental performance. identifying a significant negative relationship. Our findings remain robust after addressing endogeneity concerns using strategies such as multiple fixed effects model, PSM and controlling for omitted variables. Leveraging manually collected data on China's clans and genealogies, we construct a unique instrumental variable for language diversity, further confirming our results. Additional analysis shows that the negative impact is stronger in regions with lower marketization and for firms with poor audit quality. Mechanism tests suggest that language diversity erodes social trust, a vital component of social capital, thereby weakening corporate environmental commitments. These findings highlight the challenges of enhancing environmental performance in linguistically diverse regions and underscore the importance of social trust in driving environmental protection.

我们研究了区域语言多样性对企业环境绩效的影响。确定显著的负相关关系。在使用多重固定效应模型、PSM和控制遗漏变量等策略解决内生性问题后，我们的研究结果仍然稳健。利用人工收集的中国氏族和家谱数据，我们构建了一个独特的语言多样性工具变量，进一步证实了我们的结果。进一步的分析表明，在市场化程度较低的地区和审计质量较差的公司，负面影响更大。机制测试表明，语言多样性侵蚀了社会信任，这是社会资本的重要组成部分，从而削弱了企业的环境承诺。这些发现突出了在语言多样性地区提高环境绩效所面临的挑战，并强调了社会信任在推动环境保护方面的重要性。

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

IF 9.4 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2026-01-01 DOI: 10.1016/j.bar.2025.101587

Evelyze Cruz Dallagnol, Henrique Portulhak

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.

本研究对巴西联邦大学进行分析，探讨公共价值披露的决定因素。基于公共价值披露指数，我们对65所巴西大学的管理报告进行了内容分析，以衡量公共价值披露的水平，包括总体水平和公共价值战略三角的各个角度。然后将Beta回归应用于指数结果，以确定披露水平的决定因素。研究结果与以往的研究结果一致，即合法性和支持度相关项目的低披露和业务能力指标的高披露。与发达国家类似的行为可以用强制性同构工具的强大影响来解释，这在与公共价值有关的项目的披露和披露格式上都得到了证明。定量分析强调，财务效率（就较低的每名学生成本而言）和更好的治理（就领导、战略和控制而言）对公共价值披露水平有影响。这项研究的贡献在于强调了制定具体准则的重要性，这是一项有效的战略，可以更好地使公共价值披露适应当代对透明度和问责制的要求。

{"title":"Public value disclosure by Brazilian federal universities","authors":"Evelyze Cruz Dallagnol, Henrique Portulhak","doi":"10.1016/j.bar.2025.101587","DOIUrl":"10.1016/j.bar.2025.101587","url":null,"abstract":"<div><div>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.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 1","pages":"Article 101587"},"PeriodicalIF":9.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143418535","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 Academic Legacy of Professor Michael John Jones (1953–2023): Accounting narratives, financial graphs, medieval accounting history and accounting for biodiversity 迈克尔·约翰·琼斯教授的学术遗产（1953-2023）：会计叙述、财务图表、中世纪会计史和生物多样性会计

IF 9.4 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2026-01-01 DOI: 10.1016/j.bar.2025.101810

Rhoda Brown , Silvia Gaia , Richard Slack

Professor Michael John Jones (1953–2023) was a stalwart of UK academic accounting for over forty years. He published around 85 scholarly papers and 90 practitioner articles, making significant contributions in areas including narrative disclosure, financial graphs, medieval accounting history, and biodiversity reporting. In this article, we examine the main insights his work contributed in each of these areas and explain his contribution to the UK academic accounting community, through his role in the founding of important research institutions and networks, journal editorship, his dedication to supporting early career researchers and the collaborative relationships he maintained with the accounting profession.

迈克尔·约翰·琼斯教授（1953-2023）是英国学术会计领域40多年来的中坚力量。他发表了约85篇学术论文和90篇实践文章，在叙事披露、财务图表、中世纪会计史和生物多样性报告等领域做出了重大贡献。在这篇文章中，我们考察了他在这些领域的主要见解，并解释了他对英国学术会计界的贡献，通过他在建立重要研究机构和网络中的作用，期刊编辑，他致力于支持早期职业研究人员以及他与会计专业保持的合作关系。

引用次数: 0

Information sharing and loan outcome: Evidence from CEO/CFO-bank links 信息共享和贷款结果：来自首席执行官/首席财务官与银行联系的证据

IF 9.4 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-11-01 DOI: 10.1016/j.bar.2025.101686

Jamie Yixing Tong , Yujie Wang , Yi Xiang , Feida Frank Zhang

Does information sharing affect bank loan contract? We examine a unique information sharing channel that arises when chief executive officers (CEOs) or chief financial officers (CFOs) of home firms are also directors of banks' existing clients (connected firms). This channel is labelled as ‘CEO/CFO-bank links’, and these banks are referred to as connected banks in this study. We find that a home firm is more likely to have its connected bank as the loan provider, and the loan spread is lower than that of bank loan with a non-connected bank. Further analysis reveals that the above associations are more pronounced when connected firms are more closely monitored by the connected banks, when the information environment of home firms is weaker, or when the linkage between connected banks and home firms is stronger. Overall, our results suggest that CEO/CFO-bank links enable banks to access more firm-specific information, which influences the lending decisions.

信息共享是否影响银行贷款合同？我们研究了一个独特的信息共享渠道，当本地公司的首席执行官（ceo）或首席财务官（cfo）同时也是银行现有客户（关联公司）的董事时，这种信息共享渠道就会出现。这一渠道被称为“CEO/ cfo -银行联系”，这些银行在本研究中被称为关联银行。我们发现，本土企业更有可能将其关联银行作为贷款提供者，并且贷款利差低于与非关联银行的银行贷款。进一步的分析表明，当关联企业受到关联银行更密切的监控时，当母国企业的信息环境较弱时，或者当关联银行与母国企业之间的联系更强时，上述关联更为明显。总体而言，我们的研究结果表明，首席执行官/首席财务官与银行的联系使银行能够获得更多的企业特定信息，从而影响贷款决策。

引用次数: 0

Performance management, metric quality, and trust: Survey evidence from healthcare organizations 绩效管理、指标质量和信任：来自医疗机构的调查证据

IF 9.4 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-11-01 DOI: 10.1016/j.bar.2024.101511

Hilco J. van Elten, Berend van der Kolk

We examine the impact of performance management (PM) and metric quality on trust and performance in healthcare organizations. Prior research found that PM can elicit feelings of distrust, as healthcare professionals can perceive control as curbing their autonomy. We examine whether the quality of metrics (i.e., their accuracy, sensitivity, and verifiability) can help PM to enhance interpersonal trust in healthcare settings. We mobilize self-determination theory (SDT) and argue that PM using high-quality metrics can address managers' needs for competence and autonomy, which in turn can impact interpersonal trust and unit performance. Using survey data from 152 middle managers in healthcare settings, we find that metric quality moderates the relationship between PM and interpersonal trust, which is subsequently positively linked with unit performance. Also, we find that action control and cultural control are positively associated with interpersonal trust. We complement literature on the control-trust nexus by highlighting the importance of metric quality, and by showing which forms of control can be instrumental in creating a high-trust work environment.

我们研究了绩效管理（PM）和指标质量对医疗机构信任和绩效的影响。先前的研究发现，绩效管理会引发不信任感，因为医疗保健专业人员会认为控制会限制他们的自主权。我们研究了衡量标准的质量（即其准确性、敏感性和可验证性）是否有助于项目管理增强医疗机构中的人际信任。我们运用自我决定理论（SDT），认为使用高质量衡量标准的项目管理可以满足管理人员对能力和自主权的需求，进而影响人际信任和单位绩效。通过对医疗机构 152 名中层管理人员的调查数据，我们发现衡量标准的质量调节了项目管理与人际信任之间的关系，而人际信任又与单位绩效正相关。此外，我们还发现行动控制和文化控制与人际信任正相关。我们对有关控制与信任关系的文献进行了补充，强调了度量衡质量的重要性，并说明了哪些形式的控制有助于创造高信任度的工作环境。

{"title":"Performance management, metric quality, and trust: Survey evidence from healthcare organizations","authors":"Hilco J. van Elten, Berend van der Kolk","doi":"10.1016/j.bar.2024.101511","DOIUrl":"10.1016/j.bar.2024.101511","url":null,"abstract":"<div><div>We examine the impact of performance management (PM) and metric quality on trust and performance in healthcare organizations. Prior research found that PM can elicit feelings of distrust, as healthcare professionals can perceive control as curbing their autonomy. We examine whether the quality of metrics (i.e., their accuracy, sensitivity, and verifiability) can help PM to enhance interpersonal trust in healthcare settings. We mobilize self-determination theory (SDT) and argue that PM using high-quality metrics can address managers' needs for competence and autonomy, which in turn can impact interpersonal trust and unit performance. Using survey data from 152 middle managers in healthcare settings, we find that metric quality moderates the relationship between PM and interpersonal trust, which is subsequently positively linked with unit performance. Also, we find that action control and cultural control are positively associated with interpersonal trust. We complement literature on the control-trust nexus by highlighting the importance of metric quality, and by showing which forms of control can be instrumental in creating a high-trust work environment.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"57 6","pages":"Article 101511"},"PeriodicalIF":9.4,"publicationDate":"2025-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142637394","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 (non)enactment of intelligent accountability through stakeholder engagement: A micro-processual perspective 通过利益相关者参与制定（非）智能问责制：微观过程视角

IF 9.4 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-11-01 DOI: 10.1016/j.bar.2025.101590

Lara Bianchi , Emilio Passetti , Massimo Contrafatto

This paper examines the role of individual actions in shaping accountability relationships by adopting a micro-level perspective. Drawing on the concept of intelligent accountability, it presents a three-phase processual model to analyse the unfolding of a stakeholder engagement plan within a large firm. Despite the firm's president aiming to foster inclusion and participation, managers exhibited varied and often conflicting micro-actions during face-to-face stakeholder meetings. This misalignment led to an ‘intent-action paralysis,’ resulting in unintended relational consequences that hindered change and long-term stakeholder relationships. The study underscores the value of micro-processual analysis in advancing accountability and stakeholder engagement research, offering insights into their inherently relational dynamics. It contributes to the broader discussion on the challenges of enacting intelligent accountability, stakeholder engagement and the associated responsibilities.

本文采用微观视角考察了个人行为在塑造问责关系中的作用。利用智能问责制的概念，它提出了一个三个阶段的过程模型来分析大型公司内部利益相关者参与计划的展开。尽管公司总裁的目标是促进包容和参与，但在面对面的利益相关者会议上，经理们表现出了各种各样、往往相互冲突的微观行为。这种错位导致了“意图-行动瘫痪”，导致了意想不到的关系后果，阻碍了变革和长期的利益相关者关系。该研究强调了微过程分析在推进问责制和利益相关者参与研究方面的价值，提供了对其内在关系动态的见解。它有助于就制定明智问责制、利益相关者参与和相关责任的挑战进行更广泛的讨论。

引用次数: 0

Earnings management in local government healthcare reporting: Financial distress vs. peer influence? 地方政府医疗保健报告中的收益管理：财务困境与同行影响？

IF 9.4 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-11-01 DOI: 10.1016/j.bar.2024.101529

Jaana Kettunen , Pasi Leppänen , Hannu Ojala , Jani Saastamoinen

This paper examines if financial distress and/or peer influence predict local governments' earnings management in the context of municipal healthcare expense reporting in Finland. Our statistical analyses use data hand-collected from all Finnish municipalities between 2016 and 2021. We document peer influence on earnings management by understating healthcare expenses in the public sector: Our results show that a municipality's decision to manage earnings upwards is positively associated with the healthcare district's central municipality's choice to understate its expenses. However, we do not find support for financial distress predicting earnings management. In our setting, peer influence appears to be a stronger motivation for financial reporting choice than municipality-specific characteristics.

本文考察了财务困境和/或同行影响是否预测芬兰市政医疗费用报告背景下地方政府的盈余管理。我们的统计分析使用了2016年至2021年间从芬兰所有城市手工收集的数据。我们通过低估公共部门的医疗费用来记录同行对盈余管理的影响：我们的结果表明，市政当局向上管理盈余的决定与卫生保健区中心市政当局选择低估其费用呈正相关。然而，我们没有发现财务困境预测盈余管理的支持。在我们的环境中，同行影响似乎是财务报告选择的更强动机，而不是市政当局的具体特征。

引用次数: 0

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 Q1 BUSINESS, FINANCE

British Accounting Review

Pub Date : 2025-11-01 DOI: 10.1016/j.bar.2025.101679

Shahzad Uddin

In April 2024, Shahzad Uddin, the recipient of the 2022 British Accounting and Finance Association (BAFA) Distinguished Accounting Academic Award, delivered the Keynote Address at the Annual BAFA Conference. This article builds on that keynote to critically examine the systemic challenges faced by scholars researching the Majority World within the field of accounting. It highlights their marginalisation and situates this issue within the broader framework of epistemic injustice in academia. The article argues that the knowledge and perspectives of these scholars are often devalued or overlooked, thereby reinforcing inequities in academic discourse.

The article reflects on the roles that journal editors, universities, and funding agencies could play in addressing epistemic injustice in accounting scholarship. It discusses the importance of fostering equitable relationships between Western and non-Western accounting bodies, both professional and academic. It also emphasises that reliance should not be placed solely on those in power—hegemonic actors and/or networked agencies—though their role is significant. The article calls for collective intellectual activism to challenge and dismantle entrenched inequalities within the discipline. Furthermore, it posits that a global knowledge framework free from epistemic injustice could lead to accounting standards that better reflect local knowledge, supporting economic development and poverty alleviation.

2024年4月，2022年英国会计与金融协会（BAFA）杰出会计学术奖获得者Shahzad Uddin在BAFA年度会议上发表了主题演讲。本文以这一主题为基础，批判性地审视会计领域内研究多数世界的学者所面临的系统性挑战。它突出了他们的边缘化，并将这一问题置于学术界认识不公正的更广泛框架内。文章认为，这些学者的知识和观点往往被低估或忽视，从而加剧了学术话语中的不平等。

{"title":"Accounting scholarship and the Majority World: A case of epistemic injustice","authors":"Shahzad Uddin","doi":"10.1016/j.bar.2025.101679","DOIUrl":"10.1016/j.bar.2025.101679","url":null,"abstract":"<div><div>In April 2024, Shahzad Uddin, the recipient of the 2022 British Accounting and Finance Association (BAFA) Distinguished Accounting Academic Award, delivered the Keynote Address at the Annual BAFA Conference. This article builds on that keynote to critically examine the systemic challenges faced by scholars researching the Majority World within the field of accounting. It highlights their marginalisation and situates this issue within the broader framework of epistemic injustice in academia. The article argues that the knowledge and perspectives of these scholars are often devalued or overlooked, thereby reinforcing inequities in academic discourse.</div><div>The article reflects on the roles that journal editors, universities, and funding agencies could play in addressing epistemic injustice in accounting scholarship. It discusses the importance of fostering equitable relationships between Western and non-Western accounting bodies, both professional and academic. It also emphasises that reliance should not be placed solely on those in power—hegemonic actors and/or networked agencies—though their role is significant. The article calls for collective intellectual activism to challenge and dismantle entrenched inequalities within the discipline. Furthermore, it posits that a global knowledge framework free from epistemic injustice could lead to accounting standards that better reflect local knowledge, supporting economic development and poverty alleviation.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"57 6","pages":"Article 101679"},"PeriodicalIF":9.4,"publicationDate":"2025-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143930702","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

首页上一页

下一页尾页

类型

全部化学•材料生命科学医学物理工程技术环境•农林材料科学地球科学法学管理学化学环境科学与生态学计算机科学教育学经济学农林科学人文科学生物学数学物理与天体物理心理学综合性期刊其他工业工程理学历史学农学文学信息工程

数据库

全部 ACS Publications Elsevier ieeexplore Springer The Royal Society of Chemistry Wiley

期刊

British Accounting Review

全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.

﹀