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

Kumarasiri, J 2015, 'Use of Management Accounting Practices in Carbon Emission Management: Evidence from Australian Companies', Journal of Contemporary Issues in Business and Government, vol. 21, no. 1, pp. 5-22.


Document type: Journal Article
Collection: Journal Articles

Title Use of Management Accounting Practices in Carbon Emission Management: Evidence from Australian Companies
Author(s) Kumarasiri, J
Year 2015
Journal name Journal of Contemporary Issues in Business and Government
Volume number 21
Issue number 1
Start page 5
End page 22
Total pages 18
Publisher Swinburne University of Technology
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.
Subject Accounting, Auditing and Accountability not elsewhere classified
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ISSN 1323-6903
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