University Of Tasmania

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Accounting for Carbon: The Role of Accounting Professional Organisations in Governing Climate Change

journal contribution
posted on 2023-05-18, 08:59 authored by Heather LovellHeather Lovell, MacKenzie, D
Since the turn of the century accounting professional organisations have been involved in a number of debates about climate change, catalysed initially by technical discussions about the treatment of European carbon credits in financial accounts. These bodies are positioning themselves as leading on climate change, for example, through launching professional training courses, funding research, and initiating corporate workshops and seminars. The paper examines the role of the accountancy profession in governing the new carbon economy. We review climate change related activities undertaken by accountancy professional bodies through drawing on primary empirical material, including interviews with accountants, accountancy standard setters and professional bodies. A mix of theories about the role of calculation, measurement and expertise in governance are used to help explain and understand the situation, including ideas about accountancy and society, epistemic communities, and governmentality. © 2011 The Authors Antipode © 2011 Editorial Board of Antipode.


Publication title

Antipode: a radical journal of geography








School of Social Sciences


Wiley-Blackwell Publishing Ltd.

Place of publication

United Kingdom

Rights statement

Copyright 2011 The Authors

Repository Status

  • Restricted

Socio-economic Objectives

Expanding knowledge in human society

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