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

Journal Article


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.

UOW Authors


  •   Mete, Pamela (external author)
  •   Dick, Caroline (external author)
  •   Moerman, Lee

Publication Date


  • 2010

Citation


  • Mete, P., Dick, C. & Moerman, L. C. (2010). Creating institutional meaning: accounting and taxation law perspectives of carbon permits. Critical Perspectives on Accounting, 21 (7), 619-630.

Scopus Eid


  • 2-s2.0-77956474086

Ro Metadata Url


  • http://ro.uow.edu.au/commpapers/3057

Has Global Citation Frequency


Number Of Pages


  • 11

Start Page


  • 619

End Page


  • 630

Volume


  • 21

Issue


  • 7

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.

UOW Authors


  •   Mete, Pamela (external author)
  •   Dick, Caroline (external author)
  •   Moerman, Lee

Publication Date


  • 2010

Citation


  • Mete, P., Dick, C. & Moerman, L. C. (2010). Creating institutional meaning: accounting and taxation law perspectives of carbon permits. Critical Perspectives on Accounting, 21 (7), 619-630.

Scopus Eid


  • 2-s2.0-77956474086

Ro Metadata Url


  • http://ro.uow.edu.au/commpapers/3057

Has Global Citation Frequency


Number Of Pages


  • 11

Start Page


  • 619

End Page


  • 630

Volume


  • 21

Issue


  • 7