文献选读第十期：Toward a different debate in environmental accounting: The cases of carbon and cost–benefit 对环境会计的不同争论：对于碳（会计）和成本效益（分析）的案例

推文信息：

Lohmann, Larry. Toward a different debate in environmental accounting: The cases of carbon and cost–benefit. Accounting, Organizations and Society. 2009. Vol.34. Pp.499-534.

摘要：

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any champions of environmental accounting suggest that calculating and internalizing ‘externalities’ is the solution to environmental problems. Many critics of neoliberalism counter that the spread of market-like calculations into ‘non-market’ spheres, is, on the contrary, itself at the root of such problems. This article proposes setting aside this debate and instead closely examining the concrete conflicts, contradictions and resistances engendered by environmental accounting techniques and the perpetually incomplete efforts of accountants and their allies to overcome them.

In particular, it explores how cost–benefit analysis and the carbon accounting techniques required by the Kyoto Protocol, the European Union Emissions Trading Scheme and other carbon trading mechanisms ‘frame’ new agents, spaces, relations and objects, and what the consequences have been and are likely to be.