{"id":3600,"date":"2020-08-06T12:15:16","date_gmt":"2020-08-05T23:15:16","guid":{"rendered":"http:\/\/www.unitec.ac.nz\/epress\/?p=3600"},"modified":"2022-04-13T11:03:59","modified_gmt":"2022-04-12T22:03:59","slug":"institutional-determinants-of-carbon-financial-accounting-practices","status":"publish","type":"post","link":"https:\/\/www.unitec.ac.nz\/epress\/index.php\/institutional-determinants-of-carbon-financial-accounting-practices\/","title":{"rendered":"Institutional Determinants of Carbon Financial Accounting Practices"},"content":{"rendered":"<p><a href=\"http:\/\/www.unitec.ac.nz\/epress\/wp-content\/uploads\/2020\/08\/Kashyap-et-al.-Final-version.pdf\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-3594 size-medium alignleft\" src=\"http:\/\/www.unitec.ac.nz\/epress\/wp-content\/uploads\/2020\/08\/Kasyap-et-al-thumbnail-212x300.jpg\" alt=\"\" width=\"212\" height=\"300\" srcset=\"https:\/\/www.unitec.ac.nz\/epress\/wp-content\/uploads\/2020\/08\/Kasyap-et-al-thumbnail-212x300.jpg 212w, https:\/\/www.unitec.ac.nz\/epress\/wp-content\/uploads\/2020\/08\/Kasyap-et-al-thumbnail-724x1024.jpg 724w, https:\/\/www.unitec.ac.nz\/epress\/wp-content\/uploads\/2020\/08\/Kasyap-et-al-thumbnail-100x141.jpg 100w, https:\/\/www.unitec.ac.nz\/epress\/wp-content\/uploads\/2020\/08\/Kasyap-et-al-thumbnail-768x1086.jpg 768w, https:\/\/www.unitec.ac.nz\/epress\/wp-content\/uploads\/2020\/08\/Kasyap-et-al-thumbnail-1086x1536.jpg 1086w, https:\/\/www.unitec.ac.nz\/epress\/wp-content\/uploads\/2020\/08\/Kasyap-et-al-thumbnail-1448x2048.jpg 1448w, https:\/\/www.unitec.ac.nz\/epress\/wp-content\/uploads\/2020\/08\/Kasyap-et-al-thumbnail-scaled.jpg 1810w\" sizes=\"auto, (max-width: 212px) 100vw, 212px\" \/><\/a>This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants of a firm\u2019s decision to adopt a particular carbon financial accounting practice. We identify the recognition and measurement practices for carbon-emission allowances using data gathered from the annual reports of ETS-affected firms in Australia. These practices are identified in the five stages of carbon-emission allowance transactions, namely, when these are: (1) received for free, (2) purchased, (3) used, (4) sold, and (5) surrendered. Inconsistencies in carbon financial accounting practices are observed. The findings reveal that carbon-emission allowances are recorded as intangible assets, but most firms provide incomplete information on their carbon financial accounting practices. Firms also exhibit inconsistencies in specifying how they are \u2018recognising\u2019 and \u2018measuring\u2019 carbon-emission allowances. The results provide evidence of coercive (regulation) and mimetic (size, leverage, and listing status) pressures being the main determinants of carbon financial accounting practice.&nbsp;<\/p>\n\n\n<p><a href=\"http:\/\/www.unitec.ac.nz\/epress\/wp-content\/uploads\/2020\/08\/Kashyap-et-al.-Final-version.pdf\">Read the paper <\/a><\/p>\n\n\n\n<p>Kashyap, V., Hooks, J., Rahman. A., &amp; Bhuiyan, M. B. U. (2020). Institutional Determinants of Carbon Financial Accounting Practices Unitec ePress Occasional and Discussion Papers Series (2020:2).<\/p>\n\n\n\n<p><a href=\"https:\/\/www.unitec.ac.nz\/epress\/index.php\/institutional-determinants-of-carbon-financial-accounting-practices\/\">https:\/\/doi.org\/10.34074\/ocds.084<\/a><\/p>\n\n\n\n<p>About this series:<\/p>\n\n\n\n<p>Unitec ePress periodically publishes occasional and discussion papers that discuss current and ongoing research authored by members of staff and their research associates. All papers are blind reviewed. For more papers in this series please visit: <a href=\"https:\/\/www.unitec.ac.nz\/epress\/index.php\/category\/publications\/epress-series\/discussions-and-occasional-papers\/\">https:\/\/www.unitec.ac.nz\/epress\/index.php\/category\/publications\/epress-series\/discussions-and-occasional-papers\/<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Authors: Varsha Kashyap, Jill Hooks and Md. Borhan Uddin Bhuiyan<\/li><li>Date of publication: 06.08.2020<\/li><li>ISSN: 2324-3635<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants of a firm\u2019s decision to adopt a particular&#8230; <a class=\"more-link\" href=\"https:\/\/www.unitec.ac.nz\/epress\/index.php\/institutional-determinants-of-carbon-financial-accounting-practices\/\">Continue Reading &rarr;<\/a><\/p>\n","protected":false},"author":11,"featured_media":3594,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[97,26,15,3],"tags":[529,530,531,533,535,532],"class_list":["post-3600","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-epress-series","category-featured-publications","category-discussions-and-occasional-papers","category-publications","tag-carbon","tag-ets","tag-financial-accounting","tag-jill-hooks","tag-md-borhan-uddin-bhuiyan","tag-varsha-kashyap"],"_links":{"self":[{"href":"https:\/\/www.unitec.ac.nz\/epress\/index.php\/wp-json\/wp\/v2\/posts\/3600","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.unitec.ac.nz\/epress\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.unitec.ac.nz\/epress\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.unitec.ac.nz\/epress\/index.php\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.unitec.ac.nz\/epress\/index.php\/wp-json\/wp\/v2\/comments?post=3600"}],"version-history":[{"count":22,"href":"https:\/\/www.unitec.ac.nz\/epress\/index.php\/wp-json\/wp\/v2\/posts\/3600\/revisions"}],"predecessor-version":[{"id":4432,"href":"https:\/\/www.unitec.ac.nz\/epress\/index.php\/wp-json\/wp\/v2\/posts\/3600\/revisions\/4432"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.unitec.ac.nz\/epress\/index.php\/wp-json\/wp\/v2\/media\/3594"}],"wp:attachment":[{"href":"https:\/\/www.unitec.ac.nz\/epress\/index.php\/wp-json\/wp\/v2\/media?parent=3600"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.unitec.ac.nz\/epress\/index.php\/wp-json\/wp\/v2\/categories?post=3600"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.unitec.ac.nz\/epress\/index.php\/wp-json\/wp\/v2\/tags?post=3600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}