Creating institutional meaning: carbon permits, accounting and taxation law

Authors

Pamela Mele
Caroline Dick, University of WollongongFollow
Lee C. Moerman, University of WollongongFollow

RIS ID

28777

Publication Details

Mele, P., Dick, C. & Moerman, L. C. (2009). Creating institutional meaning: carbon permits, accounting and taxation law. Proceedings of the 2009 Interdisciplinary Perspectives on Accounting (IPA) Conference (pp. 1-28). Innsbruck, Austria: Innsbruck University School of Management.

Abstract

Trading schemes proposed to mitigate greenhouse gas GHG) emissions have created the need for a tradeable right to facilitate market transactions. The accounting and taxation treatment of this right will impact on cash flows, balance sheets and profit and loss calculations for companies both nationally and internationally (Casamento, 2005). The purpose of this paper is to problematise this right by analysing the different meanings attached to the notion of a ‘carbon permit’1 from two institutional frameworks, accounting and taxation in Australia.

Link to publisher version (URL)

Interdisciplinary Perspectives on Accounting (IPA) Conference