Turning accounting for emissions rights inside out as well as upside down

de Aguiar, T. R.S. (2018) Turning accounting for emissions rights inside out as well as upside down. Environment and Planning C: Politics and Space, 36(1), pp. 139-159. (doi: 10.1177/2399654417703662)

Abstract

This study involves narrative research on the importance of a life cycle norm in the context of accounting for emissions allowances. The analysis presented in this article emphasizes, in particular, those technical challenges that standard setters face when governing and legislating on how emissions rights are financially accounted. This study supports the notion that the legitimacy of standard setters during these occasions is highly influenced by the market and by political forces. This study also suggests that setting financial reporting standards on emissions allowances must follow a cycle to secure detailed research on the topic and to promote broader stakeholder engagement.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Sales de Aguiar, Dr Thereza Raquel
• Authors: de Aguiar, T. R.S.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: Environment and Planning C: Politics and Space
• Publisher: SAGE Publications
• ISSN: 2399-6544
• ISSN (Online): 2399-6552
• Published Online: 12 April 2017
• Copyright Holders: Copyright © 2017 The Author
• First Published: First published in Environment and Planning C: Politics and Space 36(1):139-159
• Publisher Policy: Reproduced in accordance with the publisher copyright policy