Biography

My research interests include the interface between strategy and management control systems, climate change and
emission trading, risk management, and accounting education. I have published papers in top-ranking accounting
journals, including Management Accounting Research, British Accounting Review, Accounting, Auditing, and
Accountability Journal, Behavioral Research in Accounting, Accounting Education: an international journal, and
Accounting History. My PhD thesis investigates changes in electricity generators’ strategies and management control to
manage business risks in the New Zealand Emissions Trading scheme context. My current projects examine carbon
accounting and assurance, climate risk disclosures, and the role played by accounting in meeting climate change
challenges. My research utilizes qualitative and quantitative methods, ranging from in-depth case studies to surveys and
large database statistical analyses.
I am the Associate Editor of three journals: Accounting, Auditing, and Accountability Journal, Accounting and Finance, and
Accounting Research Journal. I sit on the editorial board of British Accounting Review, Accounting History, and Meditari
Accountancy Research.
I have supervised four PhD students and many Masters and Honours students on various topics, including
sustainability/carbon accounting and reporting, accounting education, and management accounting. Requests and
expressions of interest for supervision in these areas are welcomed.

Employment

Binh Bui
Associate Professor
Department of Accounting and Corporate Governance
Transforming Energy Markets Research Centre
Email: binh.bui@mq.edu.au
Phone: +61 2 9850 4313
Associate Professor
Associate Professor
Department of Accounting and Corporate Governance
Macquarie University
1 Jul 2020 → present
Transforming Energy Markets Research Centre
Macquarie University
1 Jan 2023 → 31 Dec 2027

Publications

The impact of the Pitching Research Framework on AFAANZ grant applications: A pre-registered study

Gill, C., Mehrotra, V., Moses, O. & Bui, B., Apr 2024, In: Pacific Basin Finance Journal. 84, p. 1-12 12 p., 102247.

Carbon toolmaking: responding to multiple interacting logics in carbon management
Bui, B., Wang, Z. & Tekathen, M., 4 Jan 2024, In: Accounting, Auditing and Accountability Journal. 37, 1, p. 227-256 30 p.

The disclosure of climate-related risks and opportunities in financial statements: the UK’s FTSE 100
Borghei, Z., Linnenluecke, M. & Bui, B., 19 Dec 2023, (E-pub ahead of print) In: Meditari Accountancy Research. 33 p.

An analytical study of internal and external factors influencing greenhouse gas emissions reporting in the Chinese banking
sector
Bao, R., Bui, B., Baird, K., Ashiabor, H. & Lavermicocca, C., 15 Nov 2023, In: Journal of Cleaner Production. 427, p. 1-15
15 p., 138885.

The impact of the pitching research framework on AFAANZ grant applications
Gill, C., Mehrotra, V., Moses, O. & Bui, B., Feb 2023, In: Pacific Basin Finance Journal. 77, p. 1-12 12 p., 101933.

Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation
Bui, B. & Fowler, C., Dec 2022, In: Accounting & Finance. 62, 4, p. 4423-4451 29 p.

Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis
Bui, B., Houqe, M. N. & Zahir-ul-Hassan, M. K., Dec 2022, In: Journal of Management Control. 33, 4, p. 483-524 42 p.

Climate change disclosure ratings: the ideological play
Bui, B., Chelli, M. & Houqe, M. N., 9 Sept 2022, In: Meditari Accountancy Research. 30, 5, p. 1367-1392 26 p.

The rhetoric of New Zealand’s COVID-19 response
Bui, B., Moses, O. & Dumay, J., 3 Jan 2022, In: Accounting, Auditing and Accountability Journal. 35, 1, p. 186-198 13 p.

Climate change mitigation: Carbon assurance and reporting integrity
Bui, B., Houqe, M. N. & Zaman, M., Dec 2021, In: Business Strategy and the Environment. 30, 8, p. 3839-3853 15 p.

Recovery from Covid-19 towards a low-carbon economy: a role for accounting technologies in designing, implementing
and assessing stimulus packages
Bui, B. & de Villiers, C., Sept 2021, In: Accounting and Finance. 61, 3, p. 4789-4831 43 p.

Financial and non-financial benefits of carbon controls
Bui, B., Truong, T. P. & Chapple, E. J., 21 Jun 2021, In: Meditari Accountancy Research. 29, 2, p. 219-246 28 p.

A critical examination of the use of research templates in accounting and finance
Bui, B., Jun 2021, In: Accounting & Finance. 61, 2, p. 2671-2696 26 p.
Carbon disclosure, emission intensity and cost of equity capital: multi-country evidence
Bui, B., Moses, O. & Houqe, M. N., 1 Mar 2020, In: Accounting and Finance. 60, 1, p. 47-71 25 p.
Climate governance effects on carbon disclosure and performance
Bui, B., Houqe, M. N. & Zaman, M., 1 Mar 2020, In: British Accounting Review. 52, 2, 16 p., 100880.
Drivers of tight carbon control in the context of climate change regulation
Bui, B., Chapple, L. & Truong, T. P., Mar 2020, In: Accounting and Finance. 60, 1, p. 183-226 44 p.
Strategising in the midst of management controls: a case study on the relationship between management controls and
promises on strategies
Tekathen, M., Bui, B. & Wang, Z., Sept 2019, In: Accounting and Finance. 59, 3, p. 1763-1804 42 p.
Strategic responses to changing climate change policies: the role played by carbon accounting
Bui, B. & Fowler, C. J., Jun 2019, In: Australian Accounting Review. 29, 2, p. 360-375 16 p.
Risk management in local authorities: An application of Schatzki’s social site ontology
Bui, B., Cordery, C. J. & Wang, Z., Apr 2019, In: British Accounting Review. 51, 3, p. 299-315 17 p.
Management control systems to support sustainability and integrated reporting
Bui, B. & de Villiers, C., 2018, Sustainability accounting and integrated reporting. de Villiers, C. & Maroun, W. (eds.).
London ; New York: Routledge, 28 p. (Finance, governance and sustainability: challenges to theory and practice).
Carbon emissions management control systems: Field study evidence
Bui, B. & de Villiers, C., Nov 2017, In: Journal of Cleaner Production. 166, p. 1283-1294 12 p.
Governance and compliance in accounting education in Vietnam – case of a public university
Bui, B., Hoang, H., Phan, D. P. T. & Yapa, P. W. S., 4 May 2017, In: Accounting Education. 26, 3, p. 265-290 26 p.
Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty
Bui, B. & de Villiers, C., Jan 2017, In: British Accounting Review. 49, 1, p. 4-24 21 p.
Case study: carbon risk management in a regulatory context: the case of New Zealand
Bui, B., 2017, The Routledge companion to accounting and risk. Woods, M. & Linsley, P. (eds.). London ; New York, N.Y.:
Routledge, p. 98-116 19 p. (Routledge companions).
Has Management Accounting Research been critical?
Hopper, T. & Bui, B., Jun 2016, In: Management Accounting Research. 31, p. 10-30 21 p.
How managers use PMS to induce behavioural change in enhancing governance
Yuliansyah, Y., Bui, B. & Mohamed, N., 2016, In: International Journal of Economics and Management. 10, S2, p. 501-522
22 p.
Voices within the winds of change: The demise of KMG Kendons
Baskerville, R. F., Bui, B. & Fowler, C. J., 1 Feb 2014, In: Accounting History. 19, 1-2, p. 31-52 22 p.
The expectation-performance gap in accounting education: An exploratory study
Bui, B. & Porter, B., 2010, In: Accounting Education. 19, 1-2, p. 23-50 28 p.
Examining the human cost of multiple role expectations
Marginson, D. & Bui, B., 2009, In: Behavioral Research in Accounting. 21, 1, p. 59-81 23 p.