Framing of climate change impacts and use of management acco unting practices

Kumarasiri, J and Jubb, C 2017, 'Framing of climate change impacts and use of management acco unting practices', Asian Academy of Management Journal of Accounting and Finance, vol. 13, no. 2, pp. 45-68.


Document type: Journal Article
Collection: Journal Articles

Title Framing of climate change impacts and use of management acco unting practices
Author(s) Kumarasiri, J
Jubb, C
Year 2017
Journal name Asian Academy of Management Journal of Accounting and Finance
Volume number 13
Issue number 2
Start page 45
End page 68
Total pages 24
Publisher Universiti Sains Malaysia
Abstract This study examines (i) how companies perceive climate change impacts in terms of opportunities or threats and the reasons for these perceptions, and (ii) use of management accounting practices to manage carbon emissions and the relationship between climate change perceptions and accounting use. The sample consists of Australian companies that participated in the Carbon Disclosure Project (CDP) 2009 survey. We find that how climate change impacts are framed (as threat or opportunity) influences the use of planning and target setting, performance measurement and incentivisation in managing emissions. However, in general, use of accounting practices in managing carbon emissions is limited.
Subject Accounting, Auditing and Accountability not elsewhere classified
Keyword(s) climate change
carbon emissions
management accounting
prospect theory
DOI - identifier 10.21315/aamjaf2017.13.2.3
Copyright notice © Asian Academy of Management and Penerbit Universiti Sains Malaysia, 2017
ISSN 1823-4992
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