What is it about?
Carbon emissions are increasingly important factor in capital investment decisions. This paper explores the sociology of quantification and the varying ways this new accounting number is made visible in the accounts.
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Why is it important?
Our findings help to demonstrate the varying attributes of the accounting number and the potentially subversive ways it engages with practice.
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This page is a summary of: Creating numbers: carbon and capital investment, Accounting Auditing & Accountability Journal, March 2015, Emerald,
DOI: 10.1108/aaaj-10-2013-1507.
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