Sciulli, Nick (2010) An Accounting Research Agenda in the Context of Climate Change. Drawing on the Australian Local Government Sector. International Review of Business Research Papers, 6 (5). pp. 125-136. ISSN 1832-9543 (online) 1837-5685 (print)

Abstract

With much of the world’s attention turning to the possible causes and effects of climate change, it is timely to investigate what role accounting can and should play in this debate. Although widely recognised that there should be a global approach to slowing down the rate of carbon emissions and consequent rise in temperature, recent events such as the latest UN conference on climate change in Copenhagen, Denmark has demonstrated the difficulties and divisions amongst the global community. Notwithstanding this outcome, there appears to be many opportunities for accounting researchers to add to the body of knowledge so that government policy makers and officials can make informed decisions. The focus of this paper is on outlining a series of possible research questions that specifically relate to the types of accounting information that will be required under a climate change agenda. It is also argued that a multidisciplinary approach is required for this to occur because data taken directly from the current accounting information system will be inadequate and incomplete in this new context. The focus of attention in this paper is limited to the local government sector in coastal communities.

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