حسابداری کربن

نوع مقاله: علمی ترویجی

نویسندگان

1 دانشجوی دکترای حسابداری دانشگاه الزهراء (س)

2 استاد حسابداری دانشگاه الزهراء (س)

چکیده

برنامه‌های کاهش کربن و گزارش تولید گازهای گلخانه‌ای به سرعت در پاسخ به تغییرات آب و هوا و گرم شدن زمین گسترش پیدا کرده است. این تحول‌ها تا حدودی به تقاضای نهادها و ملاحظه‌های ایجاد ارزش بستگی دارند. پیامدهای ناشی از این تحول‌ها برای حسابداری مدیریت و کنترل مشخص نیست، اگر چه برخی از شواهد نشان می‌دهد که تلاش برای گنجاندن حسابداری کربن در فرآیند گزارش‌گری و تصمیمات سنتی رو به افزایش است. دلایل این عدم شفافیت، تمرکز نامتناسب در رویه‌های اجرایی در افشای کربن، در مقایسه با موارد معدود مطالعه‌های تجربی و فقدان یک بحث علمی در این حیطه از نقطه نظر حسابداری مدیریت و کنترل می‌باشد. در این مقاله تلاش می‌شود تا با بررسی متون مرتبط موجود محرک‌های این قبیل بحث‌های علمی به همراه کاستی‌های کلیدی نظری و تجربی مربوط به تحقیق‌های انجام شده در زمینه حسابداری کربن را شناسایی و جهتی‌هایی را برای مطالعه‌های آینده در این زمینه ارائه نمود. این جهت‌ها از تحقیق‌های انجام شده در زمینه حسابداری مدیریت و کنترل الهام گرفته شده که ممکن است بتواند به هدایت و سازماندهی اینگونه تحقیق‌ها در زمینه‌های نو ظهور و هیجان انگیز حسابداری کربن کمک نماید.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Carbon Accounting

نویسندگان [English]

  • Neda Jafari nasab kermani 1
  • rezvan Hejazi 2
1 PhD Student in Accounting, Alzahra University, Tehran, Iran
2 Professor of Accounting, Alzahra University, Tehran, Iran.
چکیده [English]

Carbon reduction programs and corporate emissions reporting have expanded rapidly across firms in response to climate change and global warming. This development is partly driven by institutional demands and partly by value creation considerations. The consequences of these developments for management accounting and control (MAC) are not clear, despite anecdotal evidence show an increasing effort to incorporate carbon accounting into traditional decision and reporting processes. The reasons for this lack of clarity are the disproportionate focus in practice on carbon disclosure, compared to a small number of empirical studies and the absence of an academic debate in this novel area from a MAC perspective. This paper seeks to stimulate such an academic debate by reviewing the extant literature, identifying key theoretical and empirical shortcomings of extant academic research and outlining some directions for future studies on carbon accounting. These directions are inspired by more established MAC research that may help to guide and organize MAC research in the emerging and exciting field of carbon accounting.

کلیدواژه‌ها [English]

  • Carbon accounting
  • Management accounting, performance measurement, Management control
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