Details about Carlos Larrinaga

Access statistics for papers by Carlos Larrinaga.

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Short-id: pla189

Working Papers

2024

1. Field-configuring events and the failure to standardise accounting for carbon emissions
   Post-Print, HAL
   See also Journal Article Field-configuring events and the failure to standardise accounting for carbon emissions, Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited (2024) (2024)

2021

2. Norm development in environmental reporting
   Post-Print, HAL

2008

3. An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century
   Working Papers, Universidad Pablo de Olavide, Department of Business Administration View citations (1)
4. SUSTAINABILITY ACCOUNTING AND ACCOUNTABILITY IN PUBLIC WATER COMPANIES
   Working Papers, Universidad Pablo de Olavide, Department of Business Administration View citations (14)
   See also Journal Article Sustainability Accounting and Accountability in Public Water Companies, Public Money & Management, Taylor & Francis Journals (2008) View citations (16) (2008)

1999

5. El estado de valor añadido y la naturaleza social de la contabilidad
   DEE - Documentos de Trabajo. Economía de la Empresa. DB, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa
6. Perspectivas alternativas de investigación en contabilidad: una revisión
   DEE - Documentos de Trabajo. Economía de la Empresa. DB, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa View citations (5)
7. The role of environmental accounting in international change: an exploration of Spanish companies
   DEE - Working Papers. Business Economics. WB, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa View citations (19)

Journal Articles

2025

1. Bringing Nature Into Decision-Making: (How) Can Accounting Help to Address the Biodiversity Crisis?
   Social and Environmental Accountability Journal, 2025, 45, (3), 272-279
2. Carbon accounting for the translation of net-zero targets into business operations
   The British Accounting Review, 2025, 57, (2)

2024

3. Boundary objects: sustainability reporting and the production of organizational stability
   Accounting, Auditing & Accountability Journal, 2024, 38, (2), 509-536
4. Field-configuring events and the failure to standardise accounting for carbon emissions
   Accounting, Auditing & Accountability Journal, 2024, 37, (9), 216-247
   See also Working Paper Field-configuring events and the failure to standardise accounting for carbon emissions, Post-Print (2024) (2024)
5. Language was always a companion of the empire
   CRITICAL PERSPECTIVES ON ACCOUNTING, 2024, 100, (C) View citations (2)
6. The construction of the normative persuasion of social and environmental reporting regulation
   Sustainability Accounting, Management and Policy Journal, 2024, 15, (7), 34-62 View citations (1)

2023

7. A critical accounting project for Latin America? Objects of knowledge or ways of knowing
   CRITICAL PERSPECTIVES ON ACCOUNTING, 2023, 93, (C) View citations (5)
8. Environmental Accounting in the European Accounting Review: A Reflection
   European Accounting Review, 2023, 32, (5), 1107-1128 View citations (1)
9. Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting
   CRITICAL PERSPECTIVES ON ACCOUNTING, 2023, 97, (C) View citations (2)

2022

10. Accounting for Carbon Emission Allowances: An Empirical Analysis in the EU ETS Phase 3
    Social and Environmental Accountability Journal, 2022, 42, (1-2), 93-115
11. An ecological critique of accounting: The circular economy and COVID-19
    CRITICAL PERSPECTIVES ON ACCOUNTING, 2022, 82, (C) View citations (4)
12. Intellectual engagements of accounting academics: The ‘forecasted losses' intervention
    CRITICAL PERSPECTIVES ON ACCOUNTING, 2022, 86, (C) View citations (1)
13. The influence of Power’s audit society in environmental and sustainability accounting
    Qualitative Research in Accounting & Management, 2022, 21, (1), 21-28
14. The role of accounting in the assessment of knowledge production from a multi-stakeholder’s perspective
    Sustainability Accounting, Management and Policy Journal, 2022, 13, (5), 1033-1059

2021

15. The pre-history of sustainability reporting: a constructivist reading
    Accounting, Auditing & Accountability Journal, 2021, 34, (9), 162-181 View citations (5)

2020

16. Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States
    Journal of Business Ethics, 2020, 163, (1), 67-83 View citations (4)
17. Subpolitics and sustainability reporting boundaries. The case of working conditions in global supply chains
    Accounting, Auditing & Accountability Journal, 2020, 33, (7), 1535-1567 View citations (9)
18. ‘The World for Which we Account’: Systems Thinking in Rob Gray’s Works
    Social and Environmental Accountability Journal, 2020, 40, (3), 186-190 View citations (4)

2019

19. Academic engagement in policy-making and social and environmental reporting
    Sustainability Accounting, Management and Policy Journal, 2019, 11, (2), 281-290
20. Accounting and accountability in the Anthropocene
    Accounting, Auditing & Accountability Journal, 2019, 33, (1), 152-177 View citations (8)
21. Is integrated reporting transformative?
    Sustainability Accounting, Management and Policy Journal, 2019, 10, (3), 617-644 View citations (2)
22. Progress: engaging with organisations in pursuit of improved sustainability accounting and performance
    Accounting, Auditing & Accountability Journal, 2019, 32, (8), 2367-2394 View citations (14)
23. The influence of pro-environmental managers’ personal values on environmental disclosure
    Sustainability Accounting, Management and Policy Journal, 2019, 10, (1), 41-61

2018

24. Sustainability accounting regulation in Spanish public sector organizations
    Public Money & Management, 2018, 38, (5), 345-354 View citations (4)

2017

25. Editorial
    Social and Environmental Accountability Journal, 2017, 37, (3), 153-154

2016

26. Editorial
    Social and Environmental Accountability Journal, 2016, 36, (3), 167-169
27. Reporting Models do not Translate Well: Failing to Regulate CSR Reporting in Spain
    Social and Environmental Accountability Journal, 2016, 36, (1), 56-75 View citations (25)
28. The utopia of rules. On technology, stupidity, and the secret joys of bureaucracy
    Social and Environmental Accountability Journal, 2016, 36, (3), 209-210

2015

29. Editorial
    Social and Environmental Accountability Journal, 2015, 35, (3), 139-141
30. Engagement research in social and environmental accounting
    Sustainability Accounting, Management and Policy Journal, 2015, 6, (1), 5-28 View citations (1)

2014

31. Accounting and sustainable development: An exploration
    Accounting, Organizations and Society, 2014, 39, (6), 395-413 View citations (108)
32. Carbon Accounting and Carbon Governance
    Social and Environmental Accountability Journal, 2014, 34, (1), 1-5 View citations (1)
33. Celebrating the Intellectual Contribution of Professor Rob Gray: The Past, Present and Future of Social and Environmental Accounting Research
    Social and Environmental Accountability Journal, 2014, 34, (2), 67-73 View citations (2)
34. EDITORIAL
    Social and Environmental Accountability Journal, 2014, 34, (3), 131-133

2013

35. A Commentary on 'Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?'
    Accounting Education, 2013, 22, (4), 382-384 View citations (2)
36. Putting Carbon Markets into Practice: A Case Study of Financial Accounting in Europe
    Environment and Planning C, 2013, 31, (4), 741-757 View citations (7)
37. The (uncertain) invisible college of Spanish accounting scholars
    CRITICAL PERSPECTIVES ON ACCOUNTING, 2013, 24, (1), 19-31 View citations (5)

2012

38. The Case of Sustainability Assurance: Constructing a New Assurance Service
    Social and Environmental Accountability Journal, 2012, 32, (2), 114-114
39. The production of normativity: A comparison of reporting regimes in Spain and the UK
    Accounting, Organizations and Society, 2012, 37, (2), 78-94 View citations (52)

2011

40. Engaging Crystallization in Qualitative Research: An Introduction
    European Accounting Review, 2011, 20, (2), 422-425

2009

41. Social disclosure, legitimacy theory and the role of the state
    Accounting, Auditing & Accountability Journal, 2009, 22, (8), 1284-1307 View citations (52)

2008

42. Carbon Trading: Accounting and Reporting Issues
    European Accounting Review, 2008, 17, (4), 697-717 View citations (68)
43. Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)
    Journal of Business Ethics, 2008, 79, (3), 245-262 View citations (32)
44. Corporate social reporting and reputation risk management
    Accounting, Auditing & Accountability Journal, 2008, 21, (3), 337-361 View citations (154)
45. Legitimating reputation/the reputation of legitimacy theory
    Accounting, Auditing & Accountability Journal, 2008, 21, (3), 371-374 View citations (28)
46. Sustainability Accounting and Accountability in Public Water Companies
    Public Money & Management, 2008, 28, (6), 337-343 View citations (16)
    See also Working Paper SUSTAINABILITY ACCOUNTING AND ACCOUNTABILITY IN PUBLIC WATER COMPANIES, Working Papers (2008) View citations (14) (2008)

2007

47. Engaging with organisations in pursuit of improved sustainability accounting and performance
    Accounting, Auditing & Accountability Journal, 2007, 20, (3), 333-355 View citations (84)

2002

48. Accountability and accounting regulation: the case of the Spanish environmental disclosure standard
    European Accounting Review, 2002, 11, (4), 723-740 View citations (67)

1998

49. Fifth Workshop on Management Accounting and Control
    European Accounting Review, 1998, 7, (4), 764-766

Chapters

2024

1. A socio-ecological approach to corporate governance
   Chapter 26 in Handbook on Corporate Governance and Corporate Social Responsibility, 2024, pp 359-370
2. Financial accounting and the natural environment: the case of climate change
   Chapter 6 in Research Handbook on Financial Accounting, 2024, pp 106-120