Doctor of Philosophy
School of Accounting, Economics and Finance
Seufert, Juergen, Qantas and its marginal abatement cost curve in the context of late capitalism and climate change, Doctor of Philosophy thesis, School of Accounting, Economics and Finance, University of Wollongong, 2014. https://ro.uow.edu.au/theses/4510
The build-up of Greenhouse Gases in the atmosphere and consequential Global warming possesses a real threat to human society. Science alerted us to this problem and at the same time provides technologies capable of emission reductions, yet it is behavioural change that is urgently needed. This thesis investigates how we are to understand Qantas and its Marginal Abatement Cost Curve (MACC) in a latecapitalist, ecological crisis context. Firstly, it explores the political and economic interrelations between Qantas, the Australia Government and Australians also in regard to the introduction of the Australian Emissions Trading Scheme (AU ETS) and the role Qantas’ MACC can play in relation to behavioural change. Accounting literature identifies an urgent need for accounting researchers to engage in theories and world-views other than mainstream positivist accounting research to shed light on the relationship of accounting and the macroeconomic and political context which it shapes and through which it is shaped (Sikka, et al., 1995; Arnold, 1990; Arnold, 2009a). In the context of global warming the MACC will be introduced as ‘new accounting’ (Gray, 2002) to assist companies and governments to reduce CO2. The MACC supports questions of the State and companies about accountability for abatement options.