Creating institutional meaning: Accounting and taxation law perspectives of carbon permits |
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| Authors: | Pamela Mete Caroline Dick Lee Moerman |
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| Affiliation: | 1. C/- Faculty of Law, University of Wollongong 2522, Australia;2. Faculty of Law, University of Wollongong 2522, Australia;3. School of Accounting and Finance, University of Wollongong 2522, Australia;1. Regional Economics Laboratory-RegioLab, Faculty of Economics and Business, Dpto. of Applied Economics, University of Oviedo, Avd. Cristo s/n, Oviedo 33006, Spain;2. Faculty of Economics, University of Coimbra, Av. Dias da Silva, 165, 3004-512 Coimbra, Portugal;3. INESC Coimbra – Institute for Systems Engineering and Computers, Portugal;4. Energy for Sustainability Initiative, University of Coimbra, Portugal;1. Department of Economics, Management, Institutions, University of Naples Federico II, Via Cintia, Montesantangelo, Naples, Italy;2. Department of Accounting, Faculty of Economics, University of Valencia, Avenida dels Tarongers s/n, Valencia, Spain;1. School of Statistics, Shanxi University of Finance and Economics, Taiyuan, Shanxi, 030006, PR China;2. School of Management, China Institute for Studies in Energy Policy, Collaborative Innovation Center for Energy Economics and Energy Policy, Xiamen University, Fujian, 361005, PR China;1. Department of Management, Università Politecnica delle Marche, P.le Martelli 8, 60121 Ancona, Italy;2. Åbo Akademi, Domkyrkotorget 3, 20500 Åbo, Finland |
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| 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. |
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