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Carbon Management Accounting: Explaining Practice in Leading German Companies
Author(s) -
Burritt Roger L.,
Schaltegger Stefan,
Zvezdov Dimitar
Publication year - 2011
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2010.00121.x
Subject(s) - german , accounting , legislature , sample (material) , carbon accounting , competitive advantage , management accounting , business , carbon fibers , field (mathematics) , economics , climate change , marketing , political science , computer science , ecology , chemistry , mathematics , archaeology , chromatography , algorithm , biology , composite number , pure mathematics , law , history
This paper explores carbon management accounting (CMA) by examining the practices of leading German companies with pronounced policies and histories. Using interview data, field notes, documentary evidence, and questionnaires, this research identifies the CMA behaviour of 10 companies and grounds it in a theoretical framework to categorise the practices. With climate change to the forefront CMA provides an opportunity to (re)gain competitive advantage by exceeding the legislative requirements for reporting on carbon and carbon‐equivalent emissions, CMA, when properly understood and contextualised, provides an ability to increase both effectiveness and efficiency of information collection and dissemination, and may assist in overcoming the currently uncoordinated approaches evident in the sample companies, and thus contribute to improved carbon management performance.