Purpose – The purpose of this paper is to consider hierarchical control as a mode of governance, and analyses the extent of control exhibited by central government over local government through the best value (BV) and comprehensive performance assessment (CPA) performance regimes....

Purpose – This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of climate change research based in accounting and accountability, and to introduce the papers that compose this AAAJ special issue. Design/methodology/approach – The paper provides an...

"Risk management is vital to organisational success, from government down to small businesses and the discipline has developed rapidly over the last decade. Learning lessons from the good and bad practice of others is a key feature of this book, which includes multiple illustrative examples of...

Purpose – The purpose of this paper is to make sense of the tensions and contradictions between different conceptions of the meaning of carbon accounting. Design/methodology/approach – The paper draws on theories of framing to help explain the divergent understandings and practices currently...

Purpose – This paper has two main purposes. First, it considers the detrimental effects of four politically‐salient asymmetries on the policy choices of liberal democracies when dealing with the problem of human‐induced climate change. Second, it outlines and evaluates possible solutions...

Purpose – A fully functioning carbon accounting system must be based on measurement that is materially accurate, consistent over space and time, and incorporates data uncertainty. However, achieving these goals is difficult because current carbon accounting efforts are spread across three...

Purpose – This paper aims to consider how climate change performance is measured and accounted for within the performance framework for local authority areas in England adopted in 2008. It critically evaluates the design of two mitigation and one adaptation indicators that are most relevant to...

Purpose – This paper aims to explore the nature of the emerging discourse of private climate change reporting, which takes place in one‐on‐one meetings between institutional investors and their investee companies. Design/methodology/approach – Semi‐structured interviews were conducted...

Purpose – This paper aims to carry out a critical analysis of the proposed Australian emissions trading scheme (ETS) as a complex market solution to reduce greenhouse gases (GHGs). Specifically it seeks to examine the financial regulatory infrastructure that will more than likely oversee the...