• Corpus ID: 154883842

Carbon Cost Accounting: The Impact of Global Warming on the Cost Accounting Profession

  title={Carbon Cost Accounting: The Impact of Global Warming on the Cost Accounting Profession},
  author={Janek Tissa Ratnatunga},
With the advent of the ratification of the Kyoto Protocol by most of the world, including recently, Australia, business entities need to consider issues such as trading in carbon allowances (or permits), investment in low- CO2 emission technologies, counting the costs of carbon regularity compliance and passing on the increased cost of carbon regulation to consumers through higher prices. Such considerations require information for informed decision making, thus the need for cost accounting and… 

Carbonomics: Strategic Management Accounting Issues

The possibility of costly disruption from rapid climate change either globally or locally, calls for greater attention to carbon management in the decision making process. Business entities need to

The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of

Carbon Accounting: Challenges for Research in Management Control and Performance Measurement

Carbon reduction programs and corporate emissions reporting have expanded rapidly across firms in response to climate change and global warming. This development is partly driven by institutional

Framework for and the Role of Carbon Accounting in Corporate Carbon Management Systems: A Holistic Approach

Climate change is a complex phenomenon, however, the accounting methodology used for climate change remains poorly understood. This paper proposes a broad concept of carbon accounting: carbon

Can I Shift My Load? Optimizing the Selection of the Best Electrical Tariff for Tertiary Buildings

The application of an artificial intelligence based methodology for the optimisation of the parameters contracted in the electricity tariff in the Spanish market is described, able to adjust the power term needed so that the global economic cost derived from energy consumption is significantly reduced.

The Extent and determinants of greenhouse gas reporting in the United Kingdom.

The study investigates the extent and determinants of greenhouse gas voluntary disclosures by FTSE350 United Kingdom (UK) listed companies from both theory and practitioners’ views. In accomplishing

The Influence of Management Control System, Encouragement of Environmental Management, and Proactive Environmental Management on Carbon Emission Efficiency

The efficiency of carbon emissions in the production process contributes significantly to restrain the rate of global warming, and it is strongly correlated with industrial behavior. Therefore, this

Do The CSR Mission And Emissions Disclosure Characterize The Company’s Success?

  • M. Shodiq
  • Business
    Indonesian Management and Accounting Research
  • 2020
In the current global warming situation, disclosure of emissions in annual reports is a necessity. Legitimacy from the public is a strategic key to future success. The bottom line of disclosing



An Inconvenient Truth about Accounting

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

Relevance Lost: The Rise and Fall of Management Accounting

"Relevance Lost" is an overview of the evolution of management accounting in American business, from textile mills in the 1880s and the giant railroad, steel, and retail corporations, to today's

Teaching note: Traditional and activity based costing systems

A significant portion of the current managerial accounting literature contrasts the benefits and importance of activity based costing (ABC) systems with the more traditional cost accounting systems.

Twenty‐five years of social and environmental accounting research

Reviews 25 years of social and environmental accounting literature in an attempt to evaluate the position and answer the question posed in the title, as well as to provide a structure or

How Green is Your Hybrid?

  • Royal Auto, May,
  • 2007

Measure Costs Right: Make the Right Decisions

The ethical, social and environmental reporting‐performance portrayal gap

The purpose of this article is twofold. First, it assesses in detail the extent to which corporate reporting on ethical, social and environmental issues reflects corporate performance in case study

Certified Green”, Business Review Weekly, 16-22

  • 2006

From Neutral into Drive

  • BRW - Innovation,
  • 2007

Firms Go It Alone on Carbon Trading

  • The Sunday Age, April 8, Business,
  • 2007