Accounting, Auditing & Accountability Journal: Volume 24 Issue 8

Climate change accounting research: keeping it interesting and different

Markus J. Milne, Suzana Grubnic

This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of climate change research based in accounting and accountability, and to introduce…

As frames collide: making sense of carbon accounting

Francisco Ascui, 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.

Climate change: Explaining and solving the mismatch between scientific urgency and political inertia

Jonathan Boston, Frieder Lempp

This paper has two main purposes. First, it considers the detrimental effects of four politically‐salient asymmetries on the policy choices of liberal democracies when dealing…

Carbon accounting: Negotiating accuracy, consistency and certainty across organisational fields

Frances Bowen, 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…

An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system: Australian evidence

Michaela Rankin, Carolyn Windsor, Dina Wahyuni

Institutional governance theory is used to explain voluntary corporate greenhouse gas (GHG) reporting in the context of a market governance system in the absence of climate change…

Can the financialised atmosphere be effectively regulated and accounted for?

Patty McNicholas, Carolyn Windsor

This paper aims to carry out a critical analysis of the proposed Australian emissions trading scheme (ETS) as a complex market solution to reduce greenhouse gases (GHGs)…

Climate change performance measurement, control and accountability in English local authority areas

Stuart Cooper, Graham Pearce

This paper aims to consider how climate change performance is measured and accounted for within the performance framework for local authority areas in England adopted in 2008. It…

Private climate change reporting: an emerging discourse of risk and opportunity?

Jill F. Solomon, Aris Solomon, Simon D. Norton, Nathan L. Joseph

This paper aims to explore the nature of the emerging discourse of private climate change reporting, which takes place in one‐on‐one meetings between institutional investors and…

Special issue on Accounting, accountants, and accountability regimes in pluralistic societies: taking multiple perspectives seriously