Creating institutional meaning: Accounting and taxation law perspectives of carbon permits

Pamela Mete, Caroline Dick and Lee Moerman

CRITICAL PERSPECTIVES ON ACCOUNTING, 2010, vol. 21, issue 7, 619-630

Abstract: Emissions trading schemes based on the idea that markets are an efficient means to allocate resources have created the need for a tradeable right, the carbon permit. The measurement and recognition of this right has the potential to significantly affect the financial reports and cash flows of entities and is therefore of interest to market participants. The purpose of this paper is to analyse the different meanings attached to the term, carbon permit, from two institutional frameworks, accounting and taxation, using discourse analysis of identified key documents available during the design and public discussion of the proposed Carbon Pollution Reduction Scheme in Australia.

Keywords: Carbon permits; Accounting; Taxation; Institutional meaning (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:21:y:2010:i:7:p:619-630

DOI: 10.1016/j.cpa.2010.03.006

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