
Binh BuiMacquarie University · Department of Accounting and Corporate Governance
Binh Bui
PhD in Accounting
Carbon disclosure under and after Paris Agreement, implications of Task Force on Climate-Related Financial Disclosures
About
48
Publications
29,305
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Introduction
I am passionate about climate change and carbon accounting. I research corporate responses in terms of management accounting and control systems, monitoring and reporting, and assurance practices in relation to climate change issues. I also interested and doing research in accounting education and research methods/process. I am trained in qualitative research methods but also have experience with quantitative methods.
Additional affiliations
January 2011 - July 2015
January 2008 - December 2009
Education
February 2007 - January 2011
Victoria University of Wellington
Field of study
- Accounting
Publications
Publications (48)
We evaluate the preparedness of companies in Australia, New Zealand and the United Kingdom to comply with emerging mandatory climate‐related disclosures (CRDs) aligned with TCFD recommendations, using their Carbon Disclosure Project (CDP) information. Our analysis also examines the corporate governance attributes influencing their readiness to disc...
Purpose
This study examines how carbon tools, including carbon accounting and management tools, can be created, used, modified and linked with other traditional management controls to materialise and effectuate organisations’ response strategies to multiple interacting logics in carbon management and the role of sustainability managers in these pro...
Carbon emissions bring significant risks and opportunities, and organisations have responded by adopting different strategies and environmental control systems, such as carbon accounting systems (CASs). However, it remains unclear whether a CAS can help reduce emissions, and what role is played by a CAS in the relationship between carbon strategy a...
This article examines the drivers and process of change in carbon controls within a New Zealand electricity utility, using a meta‐triangulation approach that employs three theoretical perspectives (transactional cost economics, the resource‐based view and new institutional sociology). Results suggest three main objectives motivate carbon controls:...
Accounting technologies can be used to help stimulus packages achieve the twin goals of economic stimulus and climate mitigation. Utilizing an institutional logic perspective, we show that despite the massive financial consequences of climate change, the current climate response is dominated by the economising logic that justifies limited action. F...
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 loc...
Concern about climate change has increased the pressure on firms to be accountable for social impact and to report on environmental, social and governance (ESG) performance. Focusing on the view that sustainability oriented firms are likely to consider wider stakeholder interests and pursue high financial reporting integrity, this paper examines th...
Purpose: We investigate the impact of climate change rating organisations on rated firms, to
understand whether disclosure ratings can facilitate enhanced emissions performance.
Design: We use 1,848 cross-country firm-year observations from organisations that responded to the Carbon Disclosure Project (the rater) between 2011 to 2015 and, hence, we...
This study investigates the use of Robert Faff’s Pitching Research® template (RF template) and its perceived benefits and disadvantages. Drawing on 38 interviews with accounting and finance researchers, this study finds that RF template is predominantly used by quantitative and finance academics, PhD students, and associate professors, although it...
Expedited Special Issue: Business Teaching Practice: Pivot in COVID-19 Times
Submission deadline: 09/09/2020.
Planned publication = Late 2020
The worldwide COVID-19 Pandemic has impacted our University sector on multiple levels. Operationally speaking, we see many headlines about teaching operations “pivoting” mid-term to accommodate teaching pr...
Purpose: Our study aims to understand the organisational benefits of carbon-focused management control systems (carbon MCS) under a regulatory context.
Design/methodology/approach: We conduct a survey of 85 New Zealand organisations covering different industries, sizes, and compliance obligations.
Findings: Our results suggest a significant direc...
Integration of carbon oversight into board structures and processes has the potential to improve carbon performance and demonstrate accountability to stakeholders. However, it is not clear how climate governance affects carbon disclosure. Contributing to two strands of the literature, sustainability and governance issues, this paper examines the co...
This study examines the joint effect of carbon disclosure and greenhouse gas (GHG) emissions on firms’ implied cost of equity capital (COC). Based on 4655 firm‐year observations across 34 countries, we find firms’ GHG emission intensity to be positively associated with COC. However, we find also that the penalty linked with higher COC is moderated...
Prior research has devoted limited attention to studying changes in organisational risk management (RM) practices. This is despite continuous dissatisfaction from academics and practitioners with organisations’ ability to manage risks. We draw on Schatzki's social site ontology to study RM practices of two New Zealand local authorities that both ex...
We examine the association between ICT investment, corporate governance and firm performance. Using an international sample of 62,199 firm-year observations from 42 countries, we find that ICT investment and corporate governance mechanisms (i.e., board independence and foreign ownership) on their own are not directly associated with firm performanc...
By understanding strategies as promises, this study investigates how management controls are implicated in organisations’ strategising practice under continuous changes of external forces. Based on a historical case study of a New Zealand electricity firm, the study shows how multiple management controls facilitate a strategising practice that focu...
Purpose: Territorial local authorities (LAs) operate in a complex and dynamic environment which gives rise to multiple and conflicting stakeholder demands. Risk management (RM) provides a potentially effective mechanism to handle these conflicts. The purpose of the study is to examine and explain RM practices within two New Zealand LAs.
Design/met...
Using a broad institutional theory lens, this paper examines the climate change strategies and carbon accounting practices adopted by two New Zealand electricity firms in response to changes in government climate change policies over time (2002–12). The two firms pursue different strategic responses to climate change-related institutional and econo...
Our study examines the drivers of tight budgetary control in carbon management in the context of climate change regulation. Using the setting of New Zealand Emissions Trading Scheme (ETS), our study explores how firms manage their carbon performance using carbon-focused budgetary control. Based on a survey data from New Zealand firms, including bot...
This field study applies a risk management framework to examine how organisations identify and manage carbon-related risks. 30 organisations operating under the New Zealand Emissions Trading Scheme are interviewed for their carbon risk management practices (CRM). The findings suggest that the organisations analyse the risks financially or non-finan...
Prior research suggests that despite the mass development of higher education in Vietnam recently, the quality of higher education is declining. This study aims to understand the impact of the education reform on the quality of university accounting education by investigating the involvement of different stakeholders in accounting education within...
Published in: British Accounting Review (2017) 49(1), 4-24.
This study aims to theorise and foster a better understanding of the strategies organisations adopt to respond to the risks and opportunities emerging from changing government climate change policies and the supporting management accounting adopted. Data include interviews and archival doc...
This study aims to theorise and foster a better understanding of the strategies organisations adopt to respond to the risks and opportunities emerging from changing government climate change policies and the supporting management accounting adopted. Data include interviews and archival documents from five New Zealand electricity generators. We cons...
This paper examines the contributions Management Accounting Research (MAR) has (and has not) made to social and critical analyses of management accounting in the 25 years since its launch. It commences with a personalised account of the first named author’s experiences of behavioural, social and critical accounting in the 25 years before MAR appear...
This study uses the psychology theory to explore how managers use the performance measurement system (PMS) to induce behavioural change in employees in enhancing governance. This study utilizes a semi-structured interview of 14 Indonesian senior bankers. Data were analysed using qualitative analysis software, Nvivo. The results suggest that PMS imp...
During the 1970s and 1980s, the accounting professional environment underwent major changes. This case study, largely based on oral history narratives of retired partners, focuses on KMG Kendons, a well-known and respected New Zealand national accounting firm that did not survive the 1980s. Utilising organisational change-focused theories, longitud...
This paper aims to investigate the environmental strategy on the choice of a firm’s political reaction in response to a proposed Emissions Trading Scheme (ETS) in New Zealand. Using sample of 33 firms in four industries that are affected by the introduction of the ETS, this study found a contingency relationship between environmental strategy and p...
This study surveys 86 New Zealand organisations to investigate the determinants of tight carbon control in the context of New Zealand Emissions Trading Scheme. Utilising the construct developed by Van der Stede (2001) this study suggests that tight carbon control comprises of strong emphasis on meeting a financial carbon budget and high level of se...
This study examines how organisations’ use political mechanisms and carbon accounting in the ETS policy process to reduce their carbon-related costs. It uses insights from transactional cost economics and capture theory to analyse seventy submissions made by four key industries. Instead of internalising carbon-related costs and being responsible fo...
The aim of this study is to examine the relationship between risk and organisational MCS in a climate change policy context. Five biggest electricity generators in New Zealand electricity industry were chosen for longitudinal case study. The findings of this study show that over time, risk exposure increased due to changes in the mixture of environ...
Since the mid-1980s, professional accounting bodies, employers of accounting graduates and academics alike have lamented the failure of universities to equip accounting graduates with the competencies required for the modern business environment. Changes to accounting education have been made but the gap between the competencies which employers exp...
We examine the potential human cost of multiple role expectations. Based on a survey of middle-level managers, and drawing on role theory to develop testable hypotheses, we show that expecting innovation and empowerment alongside budget goal attainment may increase levels of role conflict, leading to a decrease in performance. Through field researc...
This study examines the political strategy businesses may take in response to a pending environmental legislation and the determinants of such strategy through a sample of 33 firms and organisations affected by the introduction of New Zealand Emission Trading scheme. The findings suggest that perceptions towards the environmental legislation vary a...
This paper aims to examine the impact of environmental strategy, industry and firm-level characteristics on the choice of a firm’s political strategy in response to a proposed Emissions Trading Scheme (ETS). Using sample of 33 firms and organisations in four industries that are affected by the introduction of the ETS Bill in New Zealand, this study...
Purpose: The purpose of this paper is to investigate the strategies businesses adopt in response to changes in the government's climate change policy in an increasing carbon-constrained operating environment. Design/Methodology/Approach: A number of prepositions were developed from institutional and contingency theories to explain the similarities...
In 2007, the New Zealand government, in principle, adopted the implementation of a cap and trade emissions trading scheme (ETS) in the energy sector from 2010. The objective of this paper is to develop a risk-focused performance management system (PMS) planning framework for organisations undergoing externally-driven regulatory change that constrai...
Uncertainty is the core variable in any contingency theoretical framework (Chapman, 1997; Donaldson, 2001). Many reviews however have claimed that the accounting literature lacks a comprehensive framework for analysis of the relationship between uncertainty and MCS (Otley, 1980; Dent, 1990; Chapman, 1997; Langfield-Smith, 1997, Chenhall, 2003). Cen...
This paper aims to answer one research question: what are the main drivers of mergers and acquisitions (M&A) and disintegration of medium accounting firms during 1960s-1990s? This question is addressed by an investigation into the history of one medium national accounting firm, Kendon Cox and Co. from 1970 to 1988. Two main data sources were utiliz...