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Creating numbers: carbon and capital investment

Author

Listed:
  • Gillian Maree Vesty
  • Abby Telgenkamp
  • Philip J Roscoe

Abstract

Purpose - – The purpose of this paper is to seek to illustrate the way in which carbon emissions are given calculative agency. The authors contribute to sociology of quantification with a specific focus on the performativity of the carbon number as it was introduced to the organization’s capital investment accounts. In following an intangible gas to a physical amount and then to a dollar value, the authors used categories from the sociology of quantification (Espeland and Stevens, 2008) to explore the persuasive attributes of the newly created number and the way it changed the work of actors, including the way they reacted and viewed authority. Design/methodology/approach - – An empirical case study in a large Australian water utility drawing on insights from the sociology of calculation. Findings - – The authors present empirics on the calculative appeal of the carbon emissions number, how it came into being and its performative (or reactive) effects. The number disciplined behaviour and acted like a boundary object, while at the same time, enroled allies through its aesthetic appeal in management accounting system designs. In framing the empirics, the authors were able to highlight how the carbon number became a visible actor in the newly emergent and evolving carbon market. Practical implications - – This paper provides an empirical framing that continues the project of writing the sociology of calculation into accounting. Originality/value - – This study contributes to the sociology of quantification in accounting with an empirical framing device to reveal the representational work of a number and how it expands as it becomes implicated in broader networks of calculation.

Suggested Citation

  • Gillian Maree Vesty & Abby Telgenkamp & Philip J Roscoe, 2015. "Creating numbers: carbon and capital investment," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(3), pages 302-324, March.
  • Handle: RePEc:eme:aaajpp:v:28:y:2015:i:3:p:302-324
    DOI: 10.1108/AAAJ-10-2013-1507
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang, 2022. "Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 261-298, March.
    2. Morgane Le Breton & Franck Aggeri, 2016. "Studying performation: the arrangement of speech, calculation and writing acts within dispositifs," Post-Print halshs-01290800, HAL.
    3. Delphine Gibassier & Giovanna Michelon & Mélodie Cartel, 2020. "The future of carbon accounting research: “we’ve pissed mother nature off, big time”," Post-Print hal-02810507, HAL.
    4. Haque, Faizul, 2017. "The effects of board characteristics and sustainable compensation policy on carbon performance of UK firms," The British Accounting Review, Elsevier, vol. 49(3), pages 347-364.
    5. Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.
    6. Tantawy Moussa & Amir Allam & Said Elbanna & Ahmed Bani‐Mustafa, 2020. "Can board environmental orientation improve U.S. firms' carbon performance? The mediating role of carbon strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 72-86, January.
    7. Janne Järvinen & Matias Laine & Timo Hyvönen & Hannele Kantola, 2022. "Just Look at the Numbers: A Case Study on Quantification in Corporate Environmental Disclosures," Journal of Business Ethics, Springer, vol. 175(1), pages 23-44, January.
    8. Tang, Qingliang, 2016. "Carbon management system study: Contributions, limitations, and future opportunities: A response to discussion comments (2016)," The International Journal of Accounting, Elsevier, vol. 51(2), pages 310-314.
    9. Kiswanto Kiswanto & Ain Hajawiyah & Atta Putra Harjanto & Endah Tri Setyarini, 2023. "Twelve Years Research Journey of Carbon Accounting," International Journal of Energy Economics and Policy, Econjournals, vol. 13(4), pages 246-254, July.
    10. Wolf, Steven A. & Ghosh, Ritwick, 2020. "A practice-centered analysis of environmental accounting standards: integrating agriculture into carbon governance," Land Use Policy, Elsevier, vol. 96(C).
    11. Morgane Le Breton & Franck Aggeri, 2018. "Counting before acting? The performativity of carbon accounting called into question - Calculation acts and dispositifs in a big French construction company," Post-Print hal-01866971, HAL.

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