Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation

Binh Bui and Carolyn Fowler

Accounting and Finance, 2022, vol. 62, issue 4, 4423-4451

Abstract: This article examines the drivers and process of change in carbon controls within a New Zealand electricity utility, using a meta‐triangulation approach that employs three theoretical perspectives (transactional cost economics, the resource‐based view and new institutional sociology). Results suggest three main objectives motivate carbon controls: cost control, competitiveness and legitimacy. Multiple environmental demands and expectations were met by focusing controls on a particular stakeholder group or objective. Further, the research identifies the conditions under which carbon controls are integrated and institutionalised within an organisational management control system. The theoretical interplay provides insight into inter‐relationships between institutional environments, organisational resources and carbon transactional characteristics.

Date: 2022
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