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Framing of Climate Change Impacts and Use of Management Accounting Practices

Author

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  • Jayanthi Kumarasiri

    (Faculty of Business and Law, Swinburne University of Technology, PO Box 218 Hawthorn VIC 3122 Australia)

  • Christine Jubb

    (Centre for Transformative Innovation, Faculty of Business and Law, Swinburne University of Technology, PO Box 218 Hawthorn VIC 3122 Australia)

Abstract

This study examines (i) how companies perceive climate change impacts in terms of opportunities or threats and the reasons for these perceptions, and (ii) use of management accounting practices to manage carbon emissions and the relationship between climate change perceptions and accounting use. The sample consists of Australian companies that participated in the Carbon Disclosure Project (CDP) 2009 survey. We find that how climate change impacts are framed (as threat or opportunity) influences the use of planning and target setting, performance measurement and incentivisation in managing emissions. However, in general, use of accounting practices in managing carbon emissions is limited.

Suggested Citation

  • Jayanthi Kumarasiri & Christine Jubb, 2017. "Framing of Climate Change Impacts and Use of Management Accounting Practices," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 13(2), pages 45-68.
    • Handle: RePEc:usm:journl:aamjaf01302_45-68
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    References listed on IDEAS

    as
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