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Emission rights: From costless activity to market operations

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  • Cook, Allan
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    Abstract

    This paper examines the issues surrounding the aborted attempt by the International Accounting Standards Board in early 2005 to regulate the accounting for the European Union's new Emissions Trading Scheme under the Kyoto Protocol. The paper argues that the features that made the trading scheme attractive to governments were precisely the ones that created difficulties for accountants to capture under existing standards. After showing why the challenge has to be faced, the paper suggests a possible way forward that the IASB might consider when it revisits the subject, as it is expected to do in the near future.

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    File URL: http://www.sciencedirect.com/science/article/B6VCK-4RS3TDF-1/2/af3320c258d661dded701562ef2097b7
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 34 (2009)
    Issue (Month): 3-4 (April)
    Pages: 456-468

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    Handle: RePEc:eee:aosoci:v:34:y:2009:i:3-4:p:456-468

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    Web page: http://www.elsevier.com/locate/aos

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    1. Cameron Hepburn, 2006. "Regulation by Prices, Quantities, or Both: A Review of Instrument Choice," Oxford Review of Economic Policy, Oxford University Press, vol. 22(2), pages 226-247, Summer.
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    Cited by:
    1. Hopwood, Anthony G., 2009. "Accounting and the environment," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 433-439, April.
    2. Asdal, Kristin, 2011. "The office: The weakness of numbers and the production of non-authority," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 1-9, January.
    3. Dianne McGrath, 2011. "Accounting for the Environment: Towards a Theoretical Perspective for Environmental Accounting and Reporting," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 31(2), pages 169-170, September.
    4. Frances Bowen & Bettina Wittneben, 2011. "Carbon accounting: Negotiating accuracy, consistency and certainty across organisational fields," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(8), pages 1022-1036, October.
    5. Braun, Marcel, 2009. "The evolution of emissions trading in the European Union - The role of policy networks, knowledge and policy entrepreneurs," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 469-487, April.
    6. Francisco Ascui & Heather Lovell, 2011. "As frames collide: making sense of carbon accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(8), pages 978-999, October.

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