Research Project: Climate Action through Corporate Governance and Strategic Management Accounting. A Choice Architecture Approach to Pricing for GHG Emission Mitigation and the Circular Economy
The challenge to meet the demands of climate resilient development require private and public sector agencies to apply innovative management accounting methods. The focus on carbon emission mitigation is increasingly set within an ideal of a circular economy, making the management of all resources a necessary area of attention. An under-researched area within sustainability is the conflation of middle points: first, in between broad societal regulation and specific consumer behavior, and second, in between the strategic envisioning of a future situation and the accounting of the past. Bringing corporate governance, strategic management and cost accounting together within the design of choice architecture, can provide both businesses and public sector organizations the same methods to pursue climate goals as they use for efficiency and effectiveness. Our focus is on the attempts to use internal pricing on greenhouse gases and other finite resources to create market mechanisms that could outprice such resources and support the transition to a circular economy.
This research aims to explore management accounting innovations in case studies and surveys with the ambition of offering guidance to private and public sector agencies in action research projects.
Keywords
Research Profile
Other
Subject
Business Administration and Management
Financiers
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