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

Citation

Lovell, HC and MacKenzie, D, Accounting for Carbon: The Role of Accounting Professional Organisations in Governing Climate Change, Antipode: a radical journal of geography, 43, (3) pp. 704-730. ISSN 0066-4812 (2011) [Refereed Article]

Copyright Statement

Copyright 2011 The Authors

DOI: doi:10.1111/j.1467-8330.2011.00883.x

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. © 2011 The Authors Antipode © 2011 Editorial Board of Antipode.

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:99574
Year Published:2011
Web of Science® Times Cited:49
Deposited By:Social Sciences
Deposited On:2015-03-27
Last Modified:2017-11-21
Downloads:0

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