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Climate change, markets and standards: the case of financial accounting

Citation

Lovell, HC, Climate change, markets and standards: the case of financial accounting, Economy and Society, 43, (2) pp. 260-284. ISSN 0308-5147 (2014) [Refereed Article]

Copyright Statement

Copyright 2013 Taylor & Francis

DOI: doi:10.1080/03085147.2013.812830

Abstract

The paper examines unresolved attempts since 2005 to develop financial accounting standards for greenhouse gas emission allowances. It is a detailed empirical case study into how the large-scale experiment of carbon markets has manifested in a particular area of professional expertise - financial accounting. Theories about the role of standards usefully draw attention to the hidden work of standards in society and help explain why some things are difficult to standardise. However, there are notable gaps in conceptualising how standards are integral to wider processes of policy and technology change. Ideas from governmentality and hybrid markets (agencements) are therefore used to explore further the role of standards within markets, and provide a welcome avenue for thinking afresh about the relationship between climate change and standards. © 2013 Copyright Taylor & Francis.

Item Details

Item Type:Refereed Article
Research Division:Studies in Human Society
Research Group:Sociology
Research Field:Sociology and Social Studies of Science and Technology
Objective Division:Expanding Knowledge
Objective Group:Expanding Knowledge
Objective Field:Expanding Knowledge through Studies of Human Society
Author:Lovell, HC (Associate Professor Heather Lovell)
ID Code:99556
Year Published:2014
Web of Science® Times Cited:12
Deposited By:Social Sciences
Deposited On:2015-03-27
Last Modified:2015-04-08
Downloads:0

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