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

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  • Mete, Pamela
  • Dick, Caroline
  • Moerman, Lee

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.

Suggested Citation

  • Mete, Pamela & Dick, Caroline & Moerman, Lee, 2010. "Creating institutional meaning: Accounting and taxation law perspectives of carbon permits," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(7), pages 619-630.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:7:p:619-630
    DOI: 10.1016/j.cpa.2010.03.006
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    References listed on IDEAS

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    Cited by:

    1. Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang, 2022. "Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 261-298, March.
    2. Vilaça, Guilherme Vasconcelos, 2012. "Interdisciplinarity and tax law: The case of legal autopoiesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 483-492.
    3. Linsley, Philip M. & Shrives, Philip J., 2014. "Douglasian cultural dialogues and the Financial Reporting Council complexity project," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 757-770.
    4. Deegan, Craig, 2017. "Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 65-87.
    5. Carter, Chris & Clegg, Stewart & Wåhlin, Nils, 2011. "When science meets strategic realpolitik: The case of the Copenhagen UN climate change summit," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 682-697.
    6. Rakhmindyarto, Rakhmindyarto & Setyawan, Dhani, 2020. "Understanding the political challenges of introducing a carbon tax in Indonesia," MPRA Paper 111586, University Library of Munich, Germany, revised 02 Aug 2020.

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