Carbon Accounting: Challenges for Research in Management Control and Performance Measurement
MetadataShow full item record
SubjectManagement control; Sustainability; Performance measurement; Management accounting; Carbon accounting
Carbon reduction programs and corporate emissions reporting have expanded rapidly across firms in response to climate change and global warming. This development is partly driven by institutional demands and partly by value creation considerations. The consequences of these developments for management accounting and control (MAC) are not clear, despite anecdotal evidence that suggests an increasing effort to incorporate carbon accounting into traditional decision and reporting processes. The reasons for this lack of clarity are the disproportionate focus in practice on carbon disclosure, compared to a small number of empirical studies, and the absence of an academic debate in this novel area from a MAC perspective. This paper seeks to stimulate such an academic debate by reviewing the extant literature, identifying key theoretical and empirical shortcomings of extant academic research, and outlining some directions for future studies on carbon accounting. These directions are inspired by more established MAC research that may help to guide and organize MAC research in the emerging and exciting field of carbon accounting.
Showing items related by title, author, creator and subject.
Environmental management control. An empirical study on the use of environmental performance measures in management control systems Perego P (Ponsen & Looijen, 2005)Companies increasingly adapt their accounting systems to accommodate the internal demand of environmental-related information for making decisions and control their activities in compliance with extant environmental ...
Does social accountability pay off? An empirical investigation on the performance impact of Sa8000 Orzes G; Jia F; Sartor M; Nassimbeni G (Chair for Production and Logistics Management, Faculty of Economics and Business, University of Neuchâtel, 2015)The relationship between CSR practices and firm performances is a widely discussed and still open research topic. This paper is however to the best of our knowledge the first one to study the effects of the most important ...
How measuring student performances allows for measuring blended extreme apprenticeship for learning Bash programming Del Fatto V; Dodero G; Gennari R (Elsevier, 2016)Extreme apprenticeship, a recent learning methodology, was used in a blended fashion for teaching a technical subject: Bash scripting for operating systems. Online learning was supported with the Moodle platform, in ...