Calculating carbon footprint: implications for governing emissions and gender relations

de Aguiar, T. R.S., Fearfull, A. and Sanagustín Fons, M. V. (2016) Calculating carbon footprint: implications for governing emissions and gender relations. Accounting Forum, 40(2), pp. 63-77. (doi: 10.1016/j.accfor.2016.04.001)

Abstract

In this article, we use fresh empirical evidence, and draw on feminist and critical accounting and organisational theories to contend that carbon calculators can be interpreted as discriminatory control technologies. They do this by providing a new and flexible vocabulary for governing expenses, costs and investments at a distance, avoiding a sense of direct intervention by the government. Thus, given our stance that the carbon calculator cannot be considered a neutral tool, we argue that it has the potential to control personal responsibilities regarding both environmental and family‐based issues.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Sales de Aguiar, Dr Thereza Raquel
• Authors: de Aguiar, T. R.S., Fearfull, A., and Sanagustín Fons, M. V.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: Accounting Forum
• Publisher: Elsevier
• ISSN: 0155-9982
• ISSN (Online): 1467-6303
• Published Online: 07 May 2016
• Copyright Holders: Copyright © 2016 Elsevier Ltd.
• First Published: First published in Accounting Forum 40(2): 63-77
• Publisher Policy: Reproduced in accordance with the copyright policy of the publisher