Framing Of Climate Change Impacts And Use Of Management Accounting Practices
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....
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Asian Academy of Management (AAM)
2017
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| Subjects: | |
| Online Access: | http://eprints.usm.my/40153/1/aamjaf13022017_3.pdf |
| _version_ | 1797010385309532160 |
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| author | Kumarasiri, Jayanthi Jubb, Christine |
| author_facet | Kumarasiri, Jayanthi Jubb, Christine |
| author_sort | Kumarasiri, Jayanthi |
| collection | USM |
| description | 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 fnd 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. |
| first_indexed | 2024-03-06T15:18:59Z |
| format | Article |
| id | usm.eprints-40153 |
| institution | Universiti Sains Malaysia |
| language | English |
| last_indexed | 2024-03-06T15:18:59Z |
| publishDate | 2017 |
| publisher | Asian Academy of Management (AAM) |
| record_format | dspace |
| spelling | usm.eprints-401532018-04-20T08:52:26Z http://eprints.usm.my/40153/ Framing Of Climate Change Impacts And Use Of Management Accounting Practices Kumarasiri, Jayanthi Jubb, Christine HD28-70 Management. Industrial Management 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 fnd 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. Asian Academy of Management (AAM) 2017 Article PeerReviewed application/pdf en http://eprints.usm.my/40153/1/aamjaf13022017_3.pdf Kumarasiri, Jayanthi and Jubb, Christine (2017) Framing Of Climate Change Impacts And Use Of Management Accounting Practices. Asian Academy of Management Journal of Accounting and Finance, 13 (2). pp. 1-24. ISSN 1823-4992 http://web.usm.my/journal/aamjaf/aamjaf13022017/aamjaf13022017_3.pdf |
| spellingShingle | HD28-70 Management. Industrial Management Kumarasiri, Jayanthi Jubb, Christine Framing Of Climate Change Impacts And Use Of Management Accounting Practices |
| title | Framing Of Climate Change Impacts And Use Of
Management Accounting Practices |
| title_full | Framing Of Climate Change Impacts And Use Of
Management Accounting Practices |
| title_fullStr | Framing Of Climate Change Impacts And Use Of
Management Accounting Practices |
| title_full_unstemmed | Framing Of Climate Change Impacts And Use Of
Management Accounting Practices |
| title_short | Framing Of Climate Change Impacts And Use Of
Management Accounting Practices |
| title_sort | framing of climate change impacts and use of management accounting practices |
| topic | HD28-70 Management. Industrial Management |
| url | http://eprints.usm.my/40153/1/aamjaf13022017_3.pdf |
| work_keys_str_mv | AT kumarasirijayanthi framingofclimatechangeimpactsanduseofmanagementaccountingpractices AT jubbchristine framingofclimatechangeimpactsanduseofmanagementaccountingpractices |