globalchange  > 全球变化的国际研究计划
DOI: 10.1016/j.enpol.2019.05.008
WOS记录号: WOS:000472125200026
论文题名:
Accounting society's acceptability of carbon taxes: Expectations and reality
作者: McLaughlin, Crai1; Elamer, Ahmed A.2,3; Glen, Thomas4; AlHares, Aws5,6; Gaber, Hazem Rasheed7
通讯作者: Elamer, Ahmed A.
刊名: ENERGY POLICY
ISSN: 0301-4215
EISSN: 1873-6777
出版年: 2019
卷: 131, 页码:302-311
语种: 英语
英文关键词: Carbon emissions ; Carbon tax ; Climate change ; Energy companies ; Environmental tax
WOS关键词: ENVIRONMENTAL TAXES ; PUBLIC SUPPORT ; POLICY ; TAXATION ; ENERGY ; PERFORMANCE ; EARMARKING ; IMPACTS
WOS学科分类: Economics ; Energy & Fuels ; Environmental Sciences ; Environmental Studies
WOS研究方向: Business & Economics ; Energy & Fuels ; Environmental Sciences & Ecology
英文摘要:

This article seeks to examine accountants' perceptions of carbon taxes in addressing climate change. Specifically, it aims at (i) a better understanding of accountants opinions on carbon taxes; (ii) how energy companies have adapted their business operations since introducing carbon tax. The articles primary sources of data are (1) a 2018 survey distributed to 45 accounting professionals in Scotland, which specialise in energy finance and a formal interview with a regional finance director of a multinational energy company. The results show how the accountants are in favour the carbon tax due to its positive environmental impact, however, do not agree with the associated rising utility costs. Though, carbon tax, from an energy business' perspective, is viewed negatively due to its effects on the end users of energy. This study contributes to the current research by demonstrating the role of accounting society in boosting public awareness of climate change. The findings of this study will help regulators and policy makers in the UK to evaluate the adequacy of current carbon tax reforms and to promote the public awareness of climate change to reduce carbon emissions.


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资源类型: 期刊论文
标识符: http://119.78.100.158/handle/2HF3EXSE/144872
Appears in Collections:全球变化的国际研究计划

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作者单位: 1.Univ Strathclyde, Strathclyde Business Sch, Glasgow G1 1XQ, Lanark, Scotland
2.Brunel Univ London, Brunel Business Sch, Kingston Lane, London UB8 3PH, England
3.Mansoura Univ, Fac Commerce, Dept Accounting, Mansoura, Egypt
4.Univ West Scotland, Sch Business & Enterprise, Paisley PA1 2BE, Renfrew, Scotland
5.Univ Huddersfield, Business Sch, Dept Accountancy & Finance, Huddersfield, W Yorkshire, England
6.Coll North Atlantic Qatar, Fac Sch Business Studies, Doha, Qatar
7.Arab Acad Sci Technol & Maritime Transport, Alexandria, Egypt

Recommended Citation:
McLaughlin, Crai,Elamer, Ahmed A.,Glen, Thomas,et al. Accounting society's acceptability of carbon taxes: Expectations and reality[J]. ENERGY POLICY,2019-01-01,131:302-311
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