e-journal

The Australian National Greenhouse and Energy Reporting Act and its implications for accounting practice and research

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Purpose – The purpose of this paper is to draw out the accounting implications of the National
Greenhouse and Energy Reporting (NGER) Act in Australia.
Design/methodology/approach –An analytical approach is undertaken to ascertain the
(accounting) practice and research implications of the NGER Act.
Findings – Accounting researchers, especially those with interests in social and environmental
issues, have a critical role to play in highlighting the potential of the accounting practice in managing,
and providing accountability over, carbon emissions, facilitated via the NGER Act. A number of
opportunities in social and environmental accounting research are also identified in this paper.
Practical implications – The paper highlights that the NGERS legislation which requires reporting
of carbon emissions by affected parties has a number of implications for the accounting practice.
Originality/value – The paper relates a practical issue, in this case the NGER Act, to accounting
and suggests that the accounting process can play a critical role in organizational attempts to manage,
communicate and price carbon emissions.

Keywords Carbon, Accounting procedures, Management accounting, Energy management,Sustainable development, Australia

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2011

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 7 No. 2, 2011 pp. 190-198

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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