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Article
Publication date: 20 July 2020

Binh Bui, Thu Phuong Truong and Ellie J. Chapple

This study aims to understand the organisational benefits of carbon-focussed management control systems (carbon MCS) under a regulatory context.

Abstract

Purpose

This study aims to understand the organisational benefits of carbon-focussed management control systems (carbon MCS) under a regulatory context.

Design/methodology/approach

The authors conduct a survey of 85 New Zealand (NZ) organisations covering different industries, sizes and compliance obligations.

Findings

The results suggest a significant direct positive impact of carbon MCS on organisations’ non-financial benefits and an indirect impact on financial benefits via non-financial benefits. The impact on non-financial benefits is strongest when a whole carbon MCS package is used rather than individual carbon controls. However, the highest impact on financial benefits are attained when only diagnostic controls are used rather than other controls or the whole MCS package. Firms in primary, manufacturing and energy sectors and those with export activities are less likely to achieve organisational benefits, while those with a compliance obligation under the emissions trading scheme are more likely to perceive such benefits.

Research limitations/implications

The study has a limited sample size (85 firms), a unique context (NZ) and coves only large firms. Further, there are no objective performance measures to validate survey responses regarding organisational benefits.

Practical implications

The findings provide a business case for managers and practitioners in formulating their strategic and MCS responses to climate change issues.

Originality/value

The authors focus on carbon MCS and adopt a wider range of carbon MCS levers than previous research. The authors discern not only non-financial benefits but also financial benefits from MCS use.

Details

Meditari Accountancy Research, vol. 29 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 22 June 2021

Binh Bui, Olayinka Moses and John Dumay

The authors unpack the critical role of rhetoric in developing and justifying the New Zealand (NZ) government's coronavirus disease 2019 (COVID-19) lockdown strategy.

Abstract

Purpose

The authors unpack the critical role of rhetoric in developing and justifying the New Zealand (NZ) government's coronavirus disease 2019 (COVID-19) lockdown strategy.

Design/methodology/approach

Using Green's (2004) theory of rhetorical diffusion, the authors analysed government documents and media releases before, during and after the lockdown to reconstruct the government's rationale.

Findings

The blending of kairos (sense of urgency and “right” time to act), ethos (emphasis on “saving lives”), pathos (fear of disruption and death) and selective use of health-based logos (shrinking infection rates), prompted fast initial adoption of the lockdown. However, support for the rhetoric wavered post-lockdown as absence of robust logos became apparent to the public.

Research limitations/implications

The authors implicate the role of rhetoric in decision-makers’ ability to successfully elicit support for a new practice under urgency and the right moment to act using emotionalisation and moralisation. The assessment of the NZ government's response strategy provides insights decision-makers could glean in developing policies to tame the virus.

Practical implications

This study’s analysis demonstrates the unsustainability of rhetoric in the absence of reliable information.

Originality/value

The authors demonstrate the consequences of limited (intermittent) evidence and disregard for accounting/accountability data in public policy decisions under a rhetorical strategy.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 4 August 2021

Binh Bui, Mohamed Chelli and Muhammad Nurul Houqe

The purpose of this paper is to investigate the impact of climate change rating organisations on rated firms, to understand whether disclosure ratings can facilitate…

Abstract

Purpose

The purpose of this paper is to investigate the impact of climate change rating organisations on rated firms, to understand whether disclosure ratings can facilitate enhanced emissions performance.

Design/methodology/approach

This study uses 1,848 cross-country firm-year observations from organisations that responded to the carbon disclosure project (the rater) between 2011 and 2015 and, hence, were rated for their disclosure. Drawing on the ideology of numbers, this paper hypothesises that the disciplinary power of ratings will result in rated firms improving their subsequent disclosure scores. Following the environmentally-friendly ideology, this study hypothesises that poorly-rated firms will adopt decoupling behaviour, by improving their climate change disclosure scores without reducing the intensity of their greenhouse gas (GHG) emissions.

Findings

The results indicate that climate change disclosure ratings pressure poorly-rated firms to improve their disclosure scores in subsequent years, yet these firms are not inclined to lower their GHG emissions. Further, the direct publication of firms’ GHG emissions intensity can exert some restricted disciplinary impact on rated firms, as the more polluting firms tend to improve their subsequent climate change performance compared with those having lower emissions levels.

Practical implications

This paper argues that the ability of corporate sustainability rating schemes to influence corporate behaviour comprehensively is limited and should be used with caution.

Originality/value

This paper sheds new light on the ideological dynamics at play between the rater and the rated, while highlighting new aspects of the power-rating nexus in the climate change arena.

Details

Meditari Accountancy Research, vol. 30 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Content available
638

Abstract

Details

Journal of Accounting & Organizational Change, vol. 7 no. 3
Type: Research Article
ISSN: 1832-5912

Content available
Article
Publication date: 24 October 2008

140

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 8
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 19 September 2008

687

Abstract

Details

Pacific Accounting Review, vol. 20 no. 3
Type: Research Article
ISSN: 0114-0582

Content available
Article
Publication date: 3 October 2008

449

Abstract

Details

Qualitative Research in Accounting & Management, vol. 5 no. 3
Type: Research Article
ISSN: 1176-6093

Content available
Article
Publication date: 19 July 2021

Victoria Clout

Abstract

Details

Accounting Research Journal, vol. 34 no. 2
Type: Research Article
ISSN: 1030-9616

Content available
Article
Publication date: 8 February 2022

Reza Monem

658

Abstract

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

Open Access
Article
Publication date: 9 December 2021

Giulia Leoni, Alessandro Lai, Riccardo Stacchezzini, Ileana Steccolini, Stephen Brammer, Martina Linnenluecke and Istemi Demirag

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes…

3640

Abstract

Purpose

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.

Design/methodology/approach

Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.

Findings

The authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.

Practical implications

The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.

Originality/value

This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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