Accounting Policy And Carbon Credits

Forest Systems

View Publication Info
 
 
Field Value
 
Title Accounting Policy And Carbon Credits
 
Creator Kerr, Stephen G.
 
Subject
Accounting; Green House Gases; Carbon Credits; Green Accounting; Environment; Environmental Policy; Professional Development; Accounting Education
 
Description In 1996 the Kyoto Protocol established a global policy aimed at reducing green house gas (GHG) emissions.  In response, slow steady steps are being taken to implement carbon emission limits.  Markets are being established so that companies can exchange carbon allowances.  Turning the environment, a public good, into private property presents many economic challenges.  This paper explores the implications of the policy direction established in the Kyoto accord.  Several changes to corporate accounting policy are recommended.  The anticipated benefit is that socially responsible professionals will prepare their institutions cost and financial accounting systems to encourage success as carbon emissions become more regulated.
 
Publisher The Clute Institute
 
Contributor
 
Date 2011-02-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://www.cluteinstitute.com/ojs/index.php/JBER/article/view/2463
10.19030/jber.v6i8.2463
 
Source Journal of Business & Economics Research (JBER); Vol 6, No 8 (2008)
2157-8893
1542-4448
 
Language eng
 
Relation https://www.cluteinstitute.com/ojs/index.php/JBER/article/view/2463/2509
 

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