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As frames collide: Making sense of carbon accounting

journal contribution
posted on 2023-05-18, 08:59 authored by Ascui, F, Heather LovellHeather Lovell
Purpose: The purpose of this paper is to make sense of the tensions and contradictions between different conceptions of the meaning of carbon accounting. Design/methodology/approach: The paper draws on theories of framing to help explain the divergent understandings and practices currently encompassed by the term "carbon accounting". The empirical core of the paper is based on a review of the literature and illustrated through examples of some of the contemporary problems in carbon accounting. Findings: Tensions and contradictions in carbon accounting can be understood as the result of "collisions" between at least five overlapping frames of reference, namely physical, political, market-enabling, financial and social/environmental modes of carbon accounting. Practical implications: Unresolved tensions in carbon accounting can undermine confidence in climate science, policies, markets and reporting, thereby ultimately discouraging action to mitigate climate change. Understanding this problem can contribute to finding practical solutions. Originality/value: The paper makes three distinct contributions to the emerging theoretical literature on carbon accounting. First, it provides a unique "unpacked" definition of carbon accounting that attempts to represent the contemporary range of meanings encompassed by the term. Second, it demonstrates how social science ideas about framing can help explain why definitions and understandings of carbon accounting vary. Third, by making the interactions between different forms of carbon accounting explicit through the metaphor of colliding frames of reference, the origins of some of the contemporary intractable issues in carbon accounting can be better understood. © Emerald Group Publishing Limited.

History

Publication title

Accounting, Auditing and Accountability

Volume

24

Issue

8

Pagination

978-999

ISSN

0951-3574

Department/School

School of Social Sciences

Publisher

Emerald Group Publishing Limited

Place of publication

United Kingdom

Rights statement

Copyright 2011 Emerald Group Publishing Limited

Repository Status

  • Restricted

Socio-economic Objectives

Expanding knowledge in human society

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