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Merchant and Van der Stede (2006) produced a comprehensive analysis of 24 years (1981–2004) of field-based accounting research. This study aims to analyse how the publication of field research in accounting has changed since 2005. In addition, it aims to analyse contributions from specific individuals, institutions and countries, and whether the field studies have contributed to accounting research and textbooks.

The authors identified and classified 1,115 field-based accounting articles published in 14 accounting journals from 2005 to 2022 to uncover any changes. Thereafter, bibliometric analysis was conducted using data from SciVal.

The results show several significant changes. Firstly, the growth of field studies has more than trebled as nearly all journals published at least some field studies. Secondly, field research is no longer as confined to management accounting as before. It is gaining increasing traction in auditing, financial accounting and corporate social responsibility (CSR). Thirdly, while interview-based accounting research was clearly the most popular, the fastest growth was seen in mixed-methods non-management accounting research. While public sector management control case studies and content analysis of CSR were the most popular topics of interview-based studies, audits were the most popular topic in mixed-methods research. Authors based in large universities in large English-speaking countries have been most productive, followed by authors based in Europe and Asia. Based on citation analysis, the field studies have contributed to academic research substantially more than to textbooks.

An analysis of changes and trends improves the understanding of what has happened in accounting research and the development over time.

There has been an increasing use of prefabricated prefinished volumetric construction (PPVC) in the construction of high-rise flats to enhance productivity and sustainability, but there have been little studies to evaluate if the use of PPVC satisfies construction quality and overall satisfaction with the flat. This study aims to evaluate how homeowners perceive living in PPVC flats after they have moved into their homes. This is done with a post-occupancy evaluation (POE) looking at total building performance (TBP) mandates covering spatial performance (SP), acoustics performance (AP), visual performance (VP), indoor air quality performance (IAQP) and thermal performance (TP).

Data were collected through the use of a survey questionnaire which was developed based on literature review. The data gathered from 145 respondents were then analysed quantitatively using Jeffrey’s Amazing Statistics Program (JASP), Microsoft Excel and Comma-Separated Values (CSV) files. The data analysed were further validated through the use of interviews with industry professionals.

Based on descriptive and inferential statistics, the key findings of this study are that most respondents are satisfied with their PPVC flats in terms of quality of construction, satisfaction, IAQP, TP, AP and VP. However, they are less satisfied with the interior of their PPVC flats.

This is the first ever POE in the world conducted with homeowners living in high-rise flats built using PPVC. The findings from the study highlighted homeowners’ concerns regarding the quality of construction, SP, and AP, particularly in the interior areas of the flats, and underscores the importance of considering homeowners' experiences and perceptions in the design and construction of PPVC housing.

This paper aims to investigate the divestment behavior of emerging market multinationals from Latin America – multilatinas – by examining how their foreign market entry decision impacts the likelihood of subsidiary divestment.

The hypotheses are tested using Cox’s proportional hazard rate model in a longitudinal database of Brazilian multinational companies established in 43 countries.

Results indicate that these subsidiaries can thrive in environments that bear similarities to their home country, being less likely to divest in institutionally weak countries. Contrary to developed country multinationals, these firms benefit from foreign entry decisions that entail handling partnerships abroad; thus, wholly-owned greenfield (WOGF) investments have a higher likelihood of being divested.

To the best of the authors’ knowledge, this paper is the first to analyze foreign divestment from multilatinas, accounting for how entry mode strategy and host country institutions may impact these firms’ de-internationalization.