دانلود رایگان مقاله انگلیسی عوامل تصمیم گیرنده حسابداری مدیریت کربن در شرکت های غنایی - امرالد 2018

1. Introduction

One of the world’s most threatening environmental issues has been the effects of climate change (Intergovernmental Panel on Climate Change, IPCC, 2007; 2014). Following the conclusions drawn by the IPCC that human activity is the cause of global warming, strategies to address greenhouse gas (GHG) emissions particularly carbon dioxide (
2) have increasingly attracted worldwide recognition as a high-priority issue (Saka & Oshika, 2014). Climate change has negative repercussions on the environment and human health, and constitutes one of the relatively new and sophisticated forms of risk that is being tackled by governments and their citizens across the globe (Woods, Linsley and Maffei, 2017). Population growth, urbanization and land use changes are highly associated with changes in environmental parameters (Duran-Encalada, Paucar-Caceres, Bandala & Wright, 2017). Although GHG emissions is less prevalent in developing countries, there has been calls for a new and more holistic approaches to the prevention and possible minimization of the adverse effects of climate change given its global nature (Bennett et al, 2011; 2013). This is because the risks associated with GHG emissions and other climatic changes are a global phenomenon and developing countries are no exclusion.

7. Conclusions

The aim of this paper was to investigate the determinants of carbon management accounting (CMA) systems adoption by Ghanaian firms. The paper draws considerable novelty from the fact that in spite of the growing interest in environmental concerns related to climate change, empirical works on carbon dioxide (
2) emissions conducted from management accounting perspective especially in developing economy contexts have been very scant hence, the motivation for this work. The paper draws on contingency theory as the underlying framework. The research framework incorporated organizational strategy, structure, decentralization, size, technology and perceived environmental uncertainty as contextual variables of which CMA adoption was logistically regressed on. In addition, the existence of environmental management system (EMS) was included and measured as dichotomous variables. The findings from the study show that contextual factors are related to CMA adoption although the findings suggest that CMA adoption is low by the sample of accountants. Overall, organizational strategy, structure, firm size, the availability of environmental management systems, technology, and perceived environmental uncertainty were found to be positively associated with carbon management accounting adoption. Decentralization was however found not to be supported by the hypothesis and hence found not to be associated with CMA. Perhaps the respondents have very little knowledge about environmental management accounting and CMA in particular. Notwithstanding, the findings suggest that both contextual and environmental factors play a vital role in the adoption of CMA in developing economies as it pertains to conventional management accounting system design. Policies governing CMA practice should incorporate organizational contextual factors.