{"id":18475,"date":"2026-09-30T15:58:57","date_gmt":"2026-09-30T14:58:57","guid":{"rendered":"https:\/\/microsites.ncl.ac.uk\/nubsstaffblog\/?p=18475"},"modified":"2026-09-30T15:59:05","modified_gmt":"2026-09-30T14:59:05","slug":"accounting-and-financial-management-research-seminar-mindi","status":"publish","type":"post","link":"https:\/\/microsites.ncl.ac.uk\/nubsstaffblog\/2026\/09\/30\/accounting-and-financial-management-research-seminar-mindi\/","title":{"rendered":"Accounting and Financial Management Research Seminar \u2013 MinDi"},"content":{"rendered":"

Title<\/strong>: <\/strong>Constructing CSR Realities in Audit Firms: A Pragmatic Constructivist Comparison of UK and Chinese Context<\/p>\n

Date<\/strong>: 28 October 2026<\/p>\n

Time<\/strong>: 14:00 to 15:00<\/p>\n

Venue: <\/strong>FDC.1.16 (Hybrid: In Person and Online)<\/p>\n

The presenter will be attending in person. Colleagues who are unable to attend on campus are welcome to join online via Microsoft Teams using the link below:<\/p>\n

Join the seminar via Microsoft Teams<\/a><\/p>\n

If you would like to attend, please register using the following link<\/p>\n

Constructing CSR Realities in Audit Firms: A Pragmatic Constructivist Comparison of UK and Chinese Context<\/a><\/p>\n

Speaker<\/strong>: MinDi is our final-year PhD. He recently submitted his doctoral thesis and is currently preparing for his viva. He would particularly welcome feedback and discussion from colleagues as he prepares for this important milestone.<\/p>\n

Abstract: <\/strong>Constructing CSR varies across institutional and cultural contexts, yet there is relatively limited evidence on what motivates audit firms to engage in CSR beyond inferences drawn from their sustainability-related services to clients. Through the lens of audit professionals in the UK and Chinese offices of the same international audit network, this study examines how CSR motivations are constructed through relationships among facts, possibilities, values and communication. Data comprise four semi-structured interviews, including one UK-based and three China-based participants, supplemented by a UK transparency report and a Chinese sustainability report. Themes were generated through Reflexive Thematic Analysis and subsequently interpreted using Pragmatic Constructivism and the language-game perspective. The findings show that commercial, professional, institutional, and social motivations coexist in both settings but differ in relative emphasis and organisational connection. The UK account more readily links CSR to client demand, professional capability, transparency, service development and competitive positioning. The China-based accounts place greater emphasis on policy and global-network alignment, organisational leadership and social contribution, while also recognising reputational and commercial considerations. All four PC dimensions are identifiable in both settings. The principal difference concerns how possibilities are constructed, authorised and directed. They are more often firm-led in the UK account, but mediated through national policy, network commitments and organisational leadership in the China-based accounts. Both settings connect financial and real-economic values, although through differently grounded possibilities. Based on an illustrative rather than representative comparison, the study contributes to audit-firm CSR and comparative CSR research and demonstrates how PC can be used to examine differences in the construction and authorisation of CSR possibilities across institutional settings.\u00a0<\/strong><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Title: Constructing CSR Realities in Audit Firms: A Pragmatic Constructivist Comparison of UK and Chinese Context Date: 28 October 2026 Time: 14:00 to 15:00 Venue:…
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