Framing of Climate Change Impacts and Use of Management Accounting Practices

Jayanthi Kumarasiri () and Christine Jubb
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Jayanthi Kumarasiri: Faculty of Business and Law, Swinburne University of Technology, PO Box 218 Hawthorn VIC 3122 Australia
Christine Jubb: Centre for Transformative Innovation, Faculty of Business and Law, Swinburne University of Technology, PO Box 218 Hawthorn VIC 3122 Australia

Asian Academy of Management Journal of Accounting and Finance (AAMJAF), 2017, vol. 13, issue 2, 45-68

Abstract: This study examines (i) how companies perceive climate change impacts in terms of opportunities or threats and the reasons for these perceptions, and (ii) use of management accounting practices to manage carbon emissions and the relationship between climate change perceptions and accounting use. The sample consists of Australian companies that participated in the Carbon Disclosure Project (CDP) 2009 survey. We find that how climate change impacts are framed (as threat or opportunity) influences the use of planning and target setting, performance measurement and incentivisation in managing emissions. However, in general, use of accounting practices in managing carbon emissions is limited.

Keywords: climate change; carbon emissions; management accounting; prospect theory (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:usm:journl:aamjaf01302_45-68

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