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| Author: | MacKenzie, D. |
| Title: | Making things the same: gases, emission rights and the politics of carbon markets |
| Journal: | Accounting, Organizations and Society
2009 : APR/MAY, VOL. 34:3-4 p.440-455 |
| Index terms: | environmental accounting markets accountants pollution charges |
| Freeterms: | carbon markets |
| Language: | eng |
| Abstract: | The study examines the development of carbon markets: markets in permits to emit greenhouse gases or in credits earned by not emitting them. It is described briefly how such markets have come into being, and discussed in more detail two aspects of the efforts to 'make things the same' in carbon markets: how different gases are made commensurable, and how accountants have struggled to find a standard treatment of 'emission rights'. The paper concludes with a discussion of the attitude that should be taken to carbon markets and the possibility of developing a 'politics of market design' oriented to making such markets more effective tools of abatement. |
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