• Corpus ID: 154883842

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

@inproceedings{Ratnatunga2007CarbonCA,
  title={Carbon Cost Accounting: The Impact of Global Warming on the Cost Accounting Profession},
  author={Janek Tissa Ratnatunga},
  year={2007}
}
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… 

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