British Accounting Review最新文献

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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 Epub Date: 2024-10-16 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。

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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 Epub Date: 2024-11-23 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 Epub Date: 2025-04-27 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。

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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 Q1 BUSINESS, FINANCE

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

Leveraging the unique institutional features of Korea's adoption of International Financial Reporting Standards (IFRS) in 2011, we examine analysts' and investors' reactions to the elimination of standardized OI reporting. We find that financial analysts are less likely to issue OI forecasts immediately after IFRS adoption. Additionally, the accuracy of OI forecasts declines compared with sales or net income forecasts. Consequently, equity investors become less responsive to analysts' OI forecast revisions. However, these adverse effects dissipate after 2012 when regulators intervened and reinstated the OI definition used prior to IFRS adoption. Our findings support the International Accounting Standards Board's recent initiative to include earnings subtotals in financial reporting (i.e., IFRS 18).

利用韩国在2011年采用国际财务报告准则（IFRS）的独特制度特征，我们研究了分析师和投资者对取消标准化OI报告的反应。我们发现，财务分析师不太可能在采用国际财务报告准则后立即发布OI预测。此外，与销售额或净收入预测相比，OI预测的准确性有所下降。因此，股票投资者对分析师修正OI预测的反应减弱。然而，这些不利影响在2012年监管机构干预并恢复采用国际财务报告准则之前使用的OI定义后消失。我们的研究结果支持国际会计准则理事会最近在财务报告中纳入收益小计的倡议（即IFRS 18）。

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 Q1 BUSINESS, FINANCE

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

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.

为了提供对医院管理会计系统（HMAS）动态的综合理解-通过对1980年以来公共医疗保健管理会计的196项研究的综合-我们提供了对HMAS角色的关键见解-诊断，互动，文化塑造，政治和象征-以及它们之间的相互联系，揭示了它们与相关参与者相关的有效性。本综述强调，不同的行为者对HMAS的不同角色做出了重大贡献，而这些角色——如果作为有意义的变革机制发挥作用——反过来又影响了HMAS的活动、管理意识和权力关系。虽然被批评无意中加剧了价值冲突，但据报道，HMAS的变化对塑造组织文化和在更广泛的公共管理变革中协调价值观具有长期影响。它强调了纵向视角的必要性，以便更好地捕捉到HMAS在实证研究中不断演变的角色和有效性的整体洞察力。在这方面，我们通过参与者、角色和相互作用来检验HMAS有效性及其潜在原因的分析框架可以为未来的实证研究提供基础。实际上，本综述提倡医疗专业人员和患者更多地参与HMAS，促进平衡灵活性和问责制的变化，同时通过互动方式尊重医疗专业人员的自主权。

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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 Q1 BUSINESS, FINANCE

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

This paper investigates how country-level Employment Protection Legislation (EPL) affects auditors' pricing decisions. Using a sample of 22 OECD countries over the 1996–2011 period, we find that auditors charge lower fees for firms whose employees have greater collective bargaining power as a result of country-level employee protection legislation reforms. We further explore the potential channels and find that a firm's labor power is negatively associated with its earnings management, but positively associated with the value of employee stock options plans and staff wages. In addition, we find that the negative relationship between employee power and audit fees is more profound for firms headquartered in countries with weak corporate governance (i.e., common law countries, non-EU countries, worse governmental effectiveness), and for firms in less labor-intensive industries. Our main findings are also robust to a variety of sensitivity checks.

本文研究了国家级就业保护立法（EPL）如何影响审计人员的定价决策。利用1996-2011年期间22个经合组织国家的样本，我们发现，由于国家层面的员工保护立法改革，审计师对员工集体谈判能力更强的公司收取的费用更低。我们进一步探索了潜在的渠道，发现企业的劳动力与盈余管理负相关，但与员工股票期权计划和员工工资的价值正相关。此外，我们还发现，总部设在公司治理较弱的国家（即普通法国家、政府效率较差的非欧盟国家）和劳动密集型程度较低的行业的公司，员工权力与审计费用之间的负向关系更为深刻。我们的主要发现对于各种敏感性检查也是稳健的。

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 Q1 BUSINESS, FINANCE

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

Cost measurement strategies are crucial for healthcare organisations, particularly for illicit drug use, often a lifelong condition. Long-term treatment and innovative cost-management strategies are necessary for sustainable treatment. This study proposes integrating digital transformation into drug-related healthcare spending estimates by examining existing models in the scientific literature that estimate the costs of substance abuse treatment. We conducted a systematic study using qualitative content analysis, enhanced by a snowball process. We also considered cost estimation techniques available in the grey literature from entities responsible for monitoring drug treatment. The analysis identified 11 methods for estimating the costs of treating drug dependence that can enhance performance measurement strategies in healthcare settings; however, these require improvements to align with a complete digital ecosystem. Achieving digital transformation in drug-dependence treatment costs requires collaboration among various stakeholders. To ensure a fair accounting comparison, heterogeneity among the different methods must be reduced, and researchers and practitioners need to collaborate on estimating the costs of providing healthcare for substance abuse in a digital context.

成本测量策略对医疗机构至关重要，特别是对非法药物使用，往往是终身的条件。长期治疗和创新的成本管理战略是可持续治疗的必要条件。本研究建议通过检查科学文献中估计药物滥用治疗成本的现有模型，将数字化转型整合到与药物相关的医疗保健支出估算中。我们进行了一个系统的研究，使用定性内容分析，加强了滚雪球的过程。我们还考虑了负责监测药物治疗的实体在灰色文献中可用的成本估算技术。分析确定了11种估计药物依赖治疗成本的方法，这些方法可以增强医疗保健机构的绩效衡量策略；然而，这些都需要改进才能与完整的数字生态系统保持一致。实现药物依赖治疗费用的数字化转型需要各利益攸关方之间的合作。为了确保公平的会计比较，必须减少不同方法之间的异质性，研究人员和从业人员需要合作估算在数字环境中为药物滥用提供医疗保健的成本。

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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 Q1 BUSINESS, FINANCE

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

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.

这篇社论介绍了一个特别问题，讨论医疗保健行业新出现的会计研究挑战，该领域的社会和经济意义在COVID-19大流行之后变得更加明显。这场危机暴露了以成本为中心的医疗保健治理的一些弱点，并强调需要重新评估会计在支持更具弹性和公平的医疗保健系统方面的作用。本期特刊汇集了探讨这一重新评估的三个相互关联的核心主题的文章：绩效衡量、财务报告质量和数字化。每一个主题都反映了长期以来的关切，也反映了大流行病带来的新的复杂性。所选的论文提供了对现有会计实践的局限性和后果的见解，以及技术创新和更广泛的治理问题所带来的机会。总的来说，它们强调了会计研究需要更深入地参与医疗保健不断变化的组织、政治和数字环境。

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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 Q1 BUSINESS, FINANCE

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

Using U.S. EPA pollution data, we analyze which governance provisions are related to firm pollution. We find that classified boards, poison pills, limits to amend bylaws, and fair price amendments are associated with significantly greater pollution. In contrast, cumulative voting, because it allows a greater voice for minority shareholders, is associated with lower pollution. We create a pollution-based index (the P-index) based on the sum of those governance provisions positively related to pollution plus an indicator for lack of cumulative voting. The P-index has approximately twice as large an association with firm-level pollution as the E-index. Most measures of board structure or compensation have no significant relation with pollution after controlling for the P-index. An instrumental variable analysis suggests a causal relation between the P-index and pollution.

利用美国环保署的污染数据，我们分析了哪些治理条款与企业污染有关。我们发现，分级董事会、毒丸、限制修改章程和公平价格修订与更大的污染显著相关。相比之下，累积投票权因为允许小股东有更大的发言权，所以与更低的污染有关。我们创建了一个基于污染的指数(p指数)，该指数基于那些与污染正相关的治理条款的总和，加上缺乏累积投票的指标。p指数与企业污染的关联程度大约是e指数的两倍。在控制p指数后，大多数董事会结构或薪酬指标与污染没有显著关系。工具变量分析表明，p指数与污染之间存在因果关系。

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 Q1 BUSINESS, FINANCE

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

The impact of environmental regulations on corporate performance and decisions has attracted significant attention from academics, practitioners and policymakers. We extend this line of research to examine the impact of regional environmental regulations on firms’ cash holdings. We find that environmental regulations motivate firms to increase cash holdings. Further analyses reveal that firms increase cash holdings due to having less debt financing, decreased sales and more green innovation, all caused by environmental regulations. Under regulatory pressure, firms operating in more competitive industries, facing more financial constraints, having more environmental expenditure and belonging to the secondary sector tend to hold more cash than other firms, while firms with better CSR performance do not maintain as high cash holdings as their counterparts. We further demonstrate that increased cash holdings caused by the imposition of environmental regulations increase firm value.

环境法规对企业绩效和决策的影响已经引起了学术界、实践者和决策者的极大关注。我们将这一研究延伸到考察地区环境法规对企业现金持有量的影响。我们发现，环境法规激励企业增加现金持有量。进一步分析表明，企业增加现金持有量的原因是债务融资减少、销售下降和绿色创新增多，而这些都是由环境法规引起的。在监管压力下，竞争更激烈的行业、面临更多的资金约束、环境支出更多、属于第二产业的企业往往比其他企业持有更多的现金，而企业社会责任绩效较好的企业则不会保持较高的现金持有量。我们进一步证明，由于实施环境法规而增加的现金持有量增加了公司价值。

引用次数: 0

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