The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Carbon Management Accounting: Explaining Practice in Leading German Companies
Abstract
This paper explores carbon management accounting (CMA) by examining the practices of leading German companies with pronounced policies and histories. Using interview data, field notes, documentary evidence, and questionnaires, this research identifies the CMA behaviour of 10 companies and grounds it in a theoretical framework to categorise the practices. With climate change to the forefront CMA provides an opportunity to (re)gain competitive advantage by exceeding the legislative requirements for reporting on carbon and carbon‐equivalent emissions, CMA, when properly understood and contextualised, provides an ability to increase both effectiveness and efficiency of information collection and dissemination, and may assist in overcoming the currently uncoordinated approaches evident in the sample companies, and thus contribute to improved carbon management performance.
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Cites
How Many Interviews Are Enough?: An Experiment with Data Saturation and Variability
Guest, G., Bunce, A., & Johnson, L. (2006) · Field Methods · doi:10.1177/1525822x05279903 · Cited by 20,808
The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications
Donaldson, T., & Preston, L. E. (1995) · The Academy of Management Review · doi:10.2307/258887 · Cited by 5,846
A Purposeful Approach to the Constant Comparative Method in the Analysis of Qualitative Interviews
Boeije, H. (2002) · Quality and Quantity · doi:10.1023/a:1020909529486 · Cited by 3,073
Cited by
Carbon accounting: a systematic literature review
Stechemesser, K., & Guenther, E. (2012) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2012.02.021 · Cited by 411
ESG and Industry 5.0: The role of technologies in enhancing ESG disclosure
Asif, M., Searcy, C., & Castka, P. (2023) · Technological Forecasting and Social Change · doi:10.1016/j.techfore.2023.122806 · Cited by 325
Pellegrino, C., & Lodhia, S. (2012) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2012.02.022 · Cited by 207
Sustainability accounting in action: lights and shadows in the Italian context
Passetti, E., Cinquini, L., Marelli, A., & Tenucci, A. (2014) · The British Accounting Review · doi:10.1016/j.bar.2014.05.002 · Cited by 66
Framing of Climate Change Impacts and Use of Management Accounting Practices
Faculty of Business and Law, S. U. O. T., Kumarasiri, J., Jubb, C., & Centre for Transformative Innovation, F. O. B. A. L. (2018) · Asian Academy of Management Journal of Accounting and Finance · doi:10.21315/aamjaf2017.13.2.3 · Cited by 6
Metadata
- Authors
- Burritt, R. L., Schaltegger, S., & Zvezdov, D.
- Venue
- Australian Accounting Review
- Publisher
- Wiley
- Published
- 2011-03
- Volume
- 21
- Issue
- 1
- Pages
- 80-98
- ISSN
- 1035-6908 (ISSN-L)
- 1835-2561
- OpenAlex
- W1550220588
- Cited by
- 226
- References
- 3
- FWCI
- 52.63
- Type
- journal article
- Language
- en
- Open access
- closed
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- Burritt, R. L., Schaltegger, S., & Zvezdov, D. (2011). Carbon Management Accounting: Explaining Practice in Leading German Companies. Australian Accounting Review. https://doi.org/10.1111/j.1835-2561.2010.00121.x
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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