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Article
Publication date: 7 June 2011

Sumit Lodhia

The purpose of this paper is to draw out the accounting implications of the National Greenhouse and Energy Reporting (NGER) Act in Australia.

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Abstract

Purpose

The purpose of this paper is to draw out the accounting implications of the National Greenhouse and Energy Reporting (NGER) Act in Australia.

Design/methodology/approach

An analytical approach is undertaken to ascertain the (accounting) practice and research implications of the NGER Act.

Findings

Accounting researchers, especially those with interests in social and environmental issues, have a critical role to play in highlighting the potential of the accounting practice in managing, and providing accountability over, carbon emissions, facilitated via the NGER Act. A number of opportunities in social and environmental accounting research are also identified in this paper.

Practical implications

The paper highlights that the NGERS legislation which requires reporting of carbon emissions by affected parties has a number of implications for the accounting practice.

Originality/value

The paper relates a practical issue, in this case the NGER Act, to accounting and suggests that the accounting process can play a critical role in organizational attempts to manage, communicate and price carbon emissions.

Details

Journal of Accounting & Organizational Change, vol. 7 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 20 December 2023

Shuwen Li, Zarina Zakaria and Khairul Saidah Abas Azmi

This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.

Abstract

Purpose

This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.

Design/methodology/approach

Based on a framework of three interrelated levels, this study explores emitting entity carbon accounting debates and discussions in mitigating climate change. Interview data were collected from 20 emitting entity participants and external auditors.

Findings

This study identifies irreconcilable conflicts between emitting entities and the government in carbon accounting and trading activities. Under the strong influence of government power, emitting entities portray themselves as “responsible” and “legitimate” state-owned enterprises. This study further identifies possible democratic spaces and reveals the potential for agonistic discourse and a fallacy of “consensus” and monologues in institutional space. If the emitting entity and government can overcome their participation challenges, this would significantly facilitate vibrant and agonistic discourse in carbon activities and pave the way for democratic spaces.

Originality/value

This study demonstrates the potential and limitations of applying agonistic democracy and the significance of participation in institutional spaces in government-led carbon accounting and trading issues. It enriches prior research on promoting democratic participation in carbon accounting from the agonistic democracy perspective.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 9 June 2020

Delphine Gibassier, Sami El Omari and Philippe Naccache

Within the emergent professional field of carbon accounting, we analyse the institutional work that gives birth to a nascent profession in a multi-actor arena. We therefore…

Abstract

Purpose

Within the emergent professional field of carbon accounting, we analyse the institutional work that gives birth to a nascent profession in a multi-actor arena. We therefore contribute to enhancing our understanding of the birth of professions – in their very first steps and infancy.

Design/methodology/approach

This study employs a qualitative approach. We collected data from 1999 to 2015 and conducted 15 semi-structured interviews. One of the researchers was active in the field for two years and participated in carbon accounting events in France as a “participant observer”.

Findings

Our research contributes to an understanding of the dynamic professionalization process in which the different actors mobilize both creative work and sabotage work. We further theorize how nascent professions structure their project around knowledge, identity and boundary work. At the same time, we develop the notion of sabotage work, which is comprised of two sub-categories of institutional work: counter-work and the absence of work.

Originality/value

To our knowledge, this is one of the first attempts to analyse the birth of an environmental accounting profession. We emphasize both creative work and sabotage work in the professionalization project. We conclude on further research that could be performed on environmental accounting professions.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 25 October 2011

Frances Bowen and Bettina Wittneben

A fully functioning carbon accounting system must be based on measurement that is materially accurate, consistent over space and time, and incorporates data uncertainty. However…

6716

Abstract

Purpose

A fully functioning carbon accounting system must be based on measurement that is materially accurate, consistent over space and time, and incorporates data uncertainty. However, achieving these goals is difficult because current carbon accounting efforts are spread across three distinct organisational fields, each prioritising different goals. This paper aims to address these issues.

Design/methodology/approach

The authors identified three fields drawn together by the science of how carbon emissions can be measured, the social practices of carbon accounting, and accountability within the global carbon governance system. The authors hosted a workshop, and invited representatives participating in each of the organisational fields to highlight the contentious conversations within their field. The authors facilitated an across‐field exploration of whether and how to achieve accuracy, consistency and certainty in carbon accounting.

Findings

It was found that there are tensions between accuracy, consistency and certainty in carbon accounting both within and across organisational fields. Framing the evolution of carbon accounting as negotiation between these goals across fields yields powerful implications for addressing current challenges in carbon accounting.

Practical implications

The authors provide guidance to policymakers on how to recognise legitimate uncertainty in carbon management science, manage the cost‐benefits of policy and reporting mechanisms, and ensure actual greenhouse gas emissions reductions.

Originality/value

This paper exploits the unusual approach of integrating carbon accounting across levels of analysis, from the molecular level through processes, organisations, industries and nations. This approach should help scientific, corporate and policy decision‐makers move towards a more fully functioning carbon accounting system.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 7 September 2015

Delphine Gibassier and Stefan Schaltegger

The purpose of this paper is to focus on carbon accounting as one aspect of accounting for impacts on the environmental capital and to detail the “convergence” process between two…

4628

Abstract

Purpose

The purpose of this paper is to focus on carbon accounting as one aspect of accounting for impacts on the environmental capital and to detail the “convergence” process between two emergent corporate carbon management accounting approaches within a multinational company. In contrast to the reporting stakeholder and regulatory focus, company-internal issues of carbon accounting have so far rarely been investigated in depth. Based on a qualitative analysis of this in-depth case study, questions about what could be considered an effective carbon management accounting system are raised.

Design/methodology/approach

The research has been conducted with an in-depth case study, using participant observation (Spradley, 1980). The authors follow a pragmatic research approach, and the proposal of Malmi and Granlund (2009) “to create theories useful for practice is to solve practical problems with practitioners and synthesize the novel solutions to a more general form”.

Findings

This case study demonstrates that it is possible to connect two corporate carbon management accounting approaches focusing on products and the organization into a combined carbon management accounting system. This has potential impact in making carbon management accounting in organizations leaner, and more efficient in terms of performance measurement and external communication.

Research limitations/implications

This research is based on a single case study, and more case studies in different industries could highlight further practical implementation difficulties and approaches to overcome.

Practical implications

This paper unveils that different carbon management accounting approaches can emerge in parallel in the same corporation. The paper discusses possibilities and challenges to converge them in terms of methodology (emission factors for example) and/or in terms of information systems, on which the calculations are based.

Originality/value

This is, to our knowledge, the first case study of an organization explicitly acknowledging the existence of multiple emerged carbon management accounting approaches and trying to make sense of them in a convergence process to create an overarching carbon accounting system.

Details

Sustainability Accounting, Management and Policy Journal, vol. 6 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 9 April 2018

Edward Nartey

Carbon management accounting (CMA) is one part of sustainability accounting designed to provide information for the management of carbon dioxide (CO2) releases. Adopting the…

1377

Abstract

Purpose

Carbon management accounting (CMA) is one part of sustainability accounting designed to provide information for the management of carbon dioxide (CO2) releases. Adopting the contingency framework, this paper aims to examine the contextual antecedents that influence CMA adoption in Ghanaian firms.

Design/methodology/approach

The paper tests seven contextual dimensions, namely, strategy, structure, size, environmental management system (EMS), decentralization, technology and perceived environmental uncertainty, on CMA adoption from a survey of 125 accountants.

Findings

Consistent with prior literature, organizational strategy, structure, environmental management accounting (EMA), firm size, technology and perceived environmental uncertainty were found to be positively associated with CMA adoption and hence support contingency theory. However, a relationship between decentralization and EMA adoption was not supported by the sample data. Also, the existence of CMA systems was found to be low in the sample firms, although more than half of the respondents have EMS.

Research limitations/implications

The study is limited to Ghana hence possible generalization of the results is limited. Further exploration of contingency-based research in other emerging economies would provide valuable insights on CMA adoption and practices to contribute to the CMA literature.

Practical implications

The findings suggest that although CMA adoption and practices is low in the sampled firms, both contextual and environmental factors play a vital role in the adoption of CMA in developing economies, as it pertains to the generic management accounting systems. Policies governing CMA practice should incorporate organizational contextual factors.

Originality/value

The paper presents preliminary empirical evidence on the state of adoption and practice of CMA from an emerging economy perspective, an area which lacks empirical investigation both in the EMA and the carbon accounting domain. It draws considerable novelty on the basis that despite the growing interest in climate change-based research empirical works on CO2 emissions conducted exclusively from management accounting perspective, and in developing economies in particular, have been scant. The paper extends the contingency theory framework from conventional practices to the EMA field.

Details

Meditari Accountancy Research, vol. 26 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 25 October 2011

Francisco Ascui and Heather Lovell

The purpose of this paper is to make sense of the tensions and contradictions between different conceptions of the meaning of carbon accounting.

8768

Abstract

Purpose

The purpose of this paper is to make sense of the tensions and contradictions between different conceptions of the meaning of carbon accounting.

Design/methodology/approach

The paper draws on theories of framing to help explain the divergent understandings and practices currently encompassed by the term “carbon accounting”. The empirical core of the paper is based on a review of the literature and illustrated through examples of some of the contemporary problems in carbon accounting.

Findings

Tensions and contradictions in carbon accounting can be understood as the result of “collisions” between at least five overlapping frames of reference, namely physical, political, market‐enabling, financial and social/environmental modes of carbon accounting.

Practical implications

Unresolved tensions in carbon accounting can undermine confidence in climate science, policies, markets and reporting, thereby ultimately discouraging action to mitigate climate change. Understanding this problem can contribute to finding practical solutions.

Originality/value

The paper makes three distinct contributions to the emerging theoretical literature on carbon accounting. First, it provides a unique “unpacked” definition of carbon accounting that attempts to represent the contemporary range of meanings encompassed by the term. Second, it demonstrates how social science ideas about framing can help explain why definitions and understandings of carbon accounting vary. Third, by making the interactions between different forms of carbon accounting explicit through the metaphor of colliding frames of reference, the origins of some of the contemporary intractable issues in carbon accounting can be better understood.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 14 June 2013

Thomas Cuckston

This paper seeks to examine how the biodiversity comprising a tropical forest ecosystem is being protected as a result of having its conservation brought into financial accounting

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Abstract

Purpose

This paper seeks to examine how the biodiversity comprising a tropical forest ecosystem is being protected as a result of having its conservation brought into financial accounting calculations by constructing a greenhouse gas emissions offset product to sell on the voluntary over‐the‐counter carbon markets.

Design/methodology/approach

The research examines a single embedded case study of a biodiversity conservation project in Kenya. The resulting discussion builds upon the existing accounting and organisation studies literature regarding the construction of markets.

Findings

Whilst the case examined does successfully bring tropical forest biodiversity conservation into the financial accounting calculations of the sellers and buyers of the offset product, via processes of objectification and singularisation, there are considerable accounting obstacles to constructing a calculative mechanism capable of achieving this on a global scale to facilitate financing of the conservation of all the world's remaining tropical forest biodiversity.

Originality/value

The paper contributes to the debate on accounting for biodiversity by examining market construction as a theoretical framework for turning the loss/conservation of biodiversity from an externality into an entity that is taken into account in organisations' calculations of profit and loss.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 4 July 2016

Jayanthi Kumarasiri and Christine Jubb

The purpose of this paper is to apply regulatory mix theory as a framework for investigating the use of management accounting techniques by Australian large listed companies in…

3706

Abstract

Purpose

The purpose of this paper is to apply regulatory mix theory as a framework for investigating the use of management accounting techniques by Australian large listed companies in constraining their carbon emissions.

Design/methodology/approach

Semi-structured interviews are conducted with senior managers involved with managing their companies’ carbon emission risks. Analysis of the interview data is undertaken with a view to provision of insight to the impact of the regulatory framework imposed to deal with carbon emissions.

Findings

The findings reveal that regulation impacting companies’ economic interests rather than requiring mere disclosure compliance is much more likely to be behind focusing top management and board attention and use of management accounting techniques to set targets, measure performance and incentivise emission mitigation. However, there remains much scope for increased use of accounting professionals and accounting techniques in working towards a carbon-constrained economy.

Research limitations/implications

The usual limitations associated with interpretation of interview data are applicable.

Practical implications

Under-use of management accounting techniques is likely to be associated with less than optimal constraint of carbon emissions.

Social implications

Carbon emissions are accepted as being involved in harmful climate change. To the extent effective techniques are under-utilised in constraining emissions, harmful consequences for society are likely to be heightened unnecessarily.

Originality/value

The topic and data collected are original and provide valuable insights into the dynamics of management accounting technique use in managing carbon emissions.

Details

Accounting Research Journal, vol. 29 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 16 March 2015

Gillian Maree Vesty, Abby Telgenkamp and Philip J Roscoe

The purpose of this paper is to seek to illustrate the way in which carbon emissions are given calculative agency. The authors contribute to sociology of quantification with a…

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Abstract

Purpose

The purpose of this paper is to seek to illustrate the way in which carbon emissions are given calculative agency. The authors contribute to sociology of quantification with a specific focus on the performativity of the carbon number as it was introduced to the organization’s capital investment accounts. In following an intangible gas to a physical amount and then to a dollar value, the authors used categories from the sociology of quantification (Espeland and Stevens, 2008) to explore the persuasive attributes of the newly created number and the way it changed the work of actors, including the way they reacted and viewed authority.

Design/methodology/approach

An empirical case study in a large Australian water utility drawing on insights from the sociology of calculation.

Findings

The authors present empirics on the calculative appeal of the carbon emissions number, how it came into being and its performative (or reactive) effects. The number disciplined behaviour and acted like a boundary object, while at the same time, enroled allies through its aesthetic appeal in management accounting system designs. In framing the empirics, the authors were able to highlight how the carbon number became a visible actor in the newly emergent and evolving carbon market.

Practical implications

This paper provides an empirical framing that continues the project of writing the sociology of calculation into accounting.

Originality/value

This study contributes to the sociology of quantification in accounting with an empirical framing device to reveal the representational work of a number and how it expands as it becomes implicated in broader networks of calculation.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

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