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Climate change, markets and standards: the case of financial accounting
journal contributionposted on 2023-05-18, 08:57 authored by Heather LovellHeather Lovell
The paper examines unresolved attempts since 2005 to develop financial accounting standards for greenhouse gas emission allowances. It is a detailed empirical case study into how the large-scale experiment of carbon markets has manifested in a particular area of professional expertise - financial accounting. Theories about the role of standards usefully draw attention to the hidden work of standards in society and help explain why some things are difficult to standardise. However, there are notable gaps in conceptualising how standards are integral to wider processes of policy and technology change. Ideas from governmentality and hybrid markets (agencements) are therefore used to explore further the role of standards within markets, and provide a welcome avenue for thinking afresh about the relationship between climate change and standards. Â© 2013 Copyright Taylor & Francis.
Publication titleEconomy and Society
Department/SchoolSchool of Social Sciences
Place of publicationUnited Kingdom
Rights statementCopyright 2013 Taylor & Francis