An Inconvenient Truth about Accounting

Janek Ratnatunga

29 citations0/0 files storedAdelaide Research & Scholarship (AR&S) (University of Adelaide)

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Accounting and Financial Management Accounting Theory and Financial Reporting Corporate Social Responsibility Reporting

Abstract

The Kyoto Protocol is the first step towards stabilising global emissions of carbon dioxide (CO2). But what is carbon trading and is the accounting profession ready to provide the decision information required to limit the enhanced greenhouse effect? This paper considers the impact of the Kyoto protocol on countries, business entities and individuals, and if the accounting profession is ready to meet the challenges brought about as countries enact carbon trading legislation. An inconvenient truth is that the measurement, reporting and assurance frameworks developed in financial accounting and auditing actually hinders the role the profession can play in reducing global warming. Management accounting reporting has no such constraints.

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References

2003Corporate Social and Financial Performance: A Meta-Analysis 2005Corporate Citizenship: Toward an Extended Theoretical Conceptualization 1997The Corporate Social-Financial Performance Relationship 2001The boundaries of strategic corporate social responsibility 2005A Bibliometric Analysis of 30 Years of Research and Theory on Corporate Social Responsibility and Corporate Social Performance 2004The ethical, social and environmental reporting‐performance portrayal gap 2005The Business Case for Corporate Sustainability:1997Twenty‐five years of social and environmental accounting research

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2013Can we trust corporates GHG inventories? An investigation among Canada's large final emitters 2011The Management of Sustainability: The Art of Interpretation 2010Carbon Management Accounting - Practice in Leading German Companies

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