Accounting for Carbon: The Role of Accounting Professional Organisations in Governing Climate Change

Heather Lovell, Donald MacKenzie

Research output: Contribution to journalArticlepeer-review

Abstract

Since the turn of the century accounting professional organisations have been involved in a number of debates about climate change, catalysed initially by technical discussions about the treatment of European carbon credits in financial accounts. These bodies are positioning themselves as leading on climate change, for example, through launching professional training courses, funding research, and initiating corporate workshops and seminars. The paper examines the role of the accountancy profession in governing the new carbon economy. We review climate change related activities undertaken by accountancy professional bodies through drawing on primary empirical material, including interviews with accountants, accountancy standard setters and professional bodies. A mix of theories about the role of calculation, measurement and expertise in governance are used to help explain and understand the situation, including ideas about accountancy and society, epistemic communities, and governmentality.

Original languageEnglish
Pages (from-to)704-730
Number of pages27
JournalAntipode
Volume43
Issue number3
Early online date9 May 2011
DOIs
Publication statusPublished - 1 Jun 2011

Keywords

  • climate change
  • accountancy
  • accounting profession organisations
  • measurement
  • epistemic community
  • governmentality
  • EPISTEMIC COMMUNITIES
  • EMISSION RIGHTS
  • GOVERNMENTALITY
  • QUANTITIES
  • INDUSTRY
  • POLITICS
  • PRICES
  • NGOS

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