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| Tekijä: | Lohmann, L. |
| Otsikko: | Toward a different debate in environmental accounting: the cases of carbon and cost-benefit |
| Lehti: | Accounting, Organizations and Society
2009 : APR/MAY, VOL. 34:3-4 p.499-534 |
| Asiasana: | cost benefit analysis environmental accounting European Union standards environment |
| Kieli: | eng |
| Tiivistelmä: | This article presents setting aside the debate between champions of environmental accounting suggesting that calculating and internalizing 'externatilities' is the solution to environmental problems, and critics of neoliberalism countering that the spread of market-like calculations into 'non-market' speheres, is, on the contrary, at the root of such problems. The paper suggests closely examining the concrete conflicts, contradictions and resistances engendered by environmental accounting techniques and the perpetually incomplete efforts of accountants and their allies to overcome them. Particularly, it explores how cost-benefit analysis and the carbon accounting techniques required by the Kyoto Protocol, the European Union Emissions Trading Scheme and other carbon trading mechanisms 'frame' new agents, spaces, relations and objects, and what the consequences have been and are likely to be. |
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