Carbon Management Accounting: A Systematic Literature Review

Dimitar Zvezdov; Stefan Schaltegger

Carbon Management Accounting: A Systematic Literature Review

Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › begutachtet

Standard

Carbon Management Accounting: A Systematic Literature Review. / Zvezdov, Dimitar ; Schaltegger, Stefan.
From Sustainability Reporting to Sustainability Management Control. Rotterdam: Environmental and Sustainability Management Accounting Network, 2014.

Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › begutachtet

Harvard

Zvezdov, D & Schaltegger, S 2014, Carbon Management Accounting: A Systematic Literature Review. in From Sustainability Reporting to Sustainability Management Control. Environmental and Sustainability Management Accounting Network, Rotterdam, 17th EMAN Conference 2014 , Rotterdam, Niederlande, 27.03.14.

APA

Zvezdov, D., & Schaltegger, S. (2014). Carbon Management Accounting: A Systematic Literature Review. In From Sustainability Reporting to Sustainability Management Control Environmental and Sustainability Management Accounting Network.

Vancouver

Zvezdov D , Schaltegger S. Carbon Management Accounting: A Systematic Literature Review. in From Sustainability Reporting to Sustainability Management Control. Rotterdam: Environmental and Sustainability Management Accounting Network. 2014

Bibtex

@inbook{9c2db654acfc44e5bf052b17d6a6a1f0,

title = "Carbon Management Accounting: A Systematic Literature Review",

abstract = "Corporateaccounting for climate change has gainedpopularity for the last decade. Reviewing the literature shows a large number of documented case studies and that various companies have discovered some of the potential benefits of carbon accounting. Comparing thecorporate carbon accounting literature with the range of possible carbon accounting applications, unveils {\textquoteleft}blind spots{\textquoteright}. This paper discusses the potential benefits of carbon accounting beyond its current focus. Among the central aspects that have remained unaddressed to date is the existence of a systematic application of carbon management accounting. This paper investigates what decision situations have been dealt with in carbon management accounting practice and research.Doing so uncovers a discrepancybetween the focusof current carbon accounting publicationsand the potential contribution of carbon accounting to sustainable development and corporate success. The results discuss potentials forimproved decision-making and performance control.",

keywords = "Sustainability sciences, Management & Economics",

author = "Dimitar Zvezdov and Stefan Schaltegger",

year = "2014",

language = "English",

booktitle = "From Sustainability Reporting to Sustainability Management Control",

publisher = "Environmental and Sustainability Management Accounting Network",

note = "EMAN Conference 2014 : {"}From Sustainability Reporting to Sustainability Management Control{"}, EMAN 2014 ; Conference date: 27-03-2014 Through 28-03-2014",

url = "http://eman-eu.org/conferences/rotterdem-2014/",

}

RIS

TY - CHAP

T1 - Carbon Management Accounting

T2 - EMAN Conference 2014

AU - Zvezdov, Dimitar

AU - Schaltegger, Stefan

N1 - Conference code: 17

PY - 2014

Y1 - 2014

N2 - Corporateaccounting for climate change has gainedpopularity for the last decade. Reviewing the literature shows a large number of documented case studies and that various companies have discovered some of the potential benefits of carbon accounting. Comparing thecorporate carbon accounting literature with the range of possible carbon accounting applications, unveils ‘blind spots’. This paper discusses the potential benefits of carbon accounting beyond its current focus. Among the central aspects that have remained unaddressed to date is the existence of a systematic application of carbon management accounting. This paper investigates what decision situations have been dealt with in carbon management accounting practice and research.Doing so uncovers a discrepancybetween the focusof current carbon accounting publicationsand the potential contribution of carbon accounting to sustainable development and corporate success. The results discuss potentials forimproved decision-making and performance control.

AB - Corporateaccounting for climate change has gainedpopularity for the last decade. Reviewing the literature shows a large number of documented case studies and that various companies have discovered some of the potential benefits of carbon accounting. Comparing thecorporate carbon accounting literature with the range of possible carbon accounting applications, unveils ‘blind spots’. This paper discusses the potential benefits of carbon accounting beyond its current focus. Among the central aspects that have remained unaddressed to date is the existence of a systematic application of carbon management accounting. This paper investigates what decision situations have been dealt with in carbon management accounting practice and research.Doing so uncovers a discrepancybetween the focusof current carbon accounting publicationsand the potential contribution of carbon accounting to sustainable development and corporate success. The results discuss potentials forimproved decision-making and performance control.

KW - Sustainability sciences, Management & Economics

M3 - Article in conference proceedings

BT - From Sustainability Reporting to Sustainability Management Control

PB - Environmental and Sustainability Management Accounting Network

CY - Rotterdam

Y2 - 27 March 2014 through 28 March 2014

ER -