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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 |
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Research Division: | 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 in human society |
UTAS Author: | Lovell, HC (Professor Heather Lovell) |
ID Code: | 99556 |
Year Published: | 2014 |
Web of Science® Times Cited: | 24 |
Deposited By: | School of Social Sciences |
Deposited On: | 2015-03-27 |
Last Modified: | 2015-04-08 |
Downloads: | 0 |
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