Use of Management Accounting Practices in Carbon Emission Management: Evidence from Australian Companies

Authors

  • Jayanthi Kumarasiri

Abstract

 

This study examines the use of management accounting practices by companies in managing carbon emission issues. The sample consists of 69 Australian companies that participated in the Carbon Disclosure Project (CDP) 2009 survey. Both qualitative and quantitative analyses of survey responses are conducted. In this investigation, relative absence of the use of accounting practices was uncovered. Given that the companies examined were large companies and the majority of them operated in carbon intensive or climate change exposed sectors, it is likely that this under-utilisation of accounting practices translates into a corresponding under-performance in carbon emission management.

Acknowledgement: This paper is drawn from Kumarasiri’ s (2015) unpublished PhD thesis.

Downloads

Published

2015-12-30

How to Cite

Kumarasiri, J. . (2015). Use of Management Accounting Practices in Carbon Emission Management: Evidence from Australian Companies. The Journal of Contemporary Issues in Business and Government, 21(1), 5–22. Retrieved from https://cibgp.com/au/index.php/1323-6903/article/view/107

Issue

Vol. 21 No. 1 (2015): The journal of contemporary issues in business and government

Section

Articles

License

You are free to:

  1. Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
  2. Adapt — remix, transform, and build upon the material for any purpose, even commercially.
  3. The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  1. Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  2. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Notices:

You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .

No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.