主题：Carbon Accounting and Management:  The Role of Accounting for Climate Change （碳排放会计与管理：会计与气候变化）

主讲人：悉尼大学   Qingliang Tang教授

主持人：西南财经大学经济与管理研究院副教授  廖林

时间：2014年5月29日上午10:00—11:30

地点：柳林校区经世楼C304

主办单位：经济与管理研究院  科研处

 

主讲人简介：

   Qingliang Tang获格拉斯哥大学（University of Glasgow）博士学位，现为悉尼大学和西悉尼大学会计学教授，研究领域为碳排放的会计与管理、公允价值会计在全球金融危机、国际会计和中国会计中的应用等。他在会计学领域的顶尖期刊上发表了很多论文，包括Accounting, Auditing and Accountability Journal、British Accounting Review、The International Journal of Accounting、Australian Accounting Review、Journal of International Financial Management and Accounting、Journal of International Accounting、Auditing and Taxation、 Accounting Research Journal等。

内容提要：

    本文讨论了会计在全球气候变迁中的角色。Climate change is a great challenge to human being. The negative impact of global warming on economy, social activities and people’s health has already been emerging. It is generally accepted that it is necessary to mobilise the whole community to fight against global warming. However, while the demand for accounting service is growing, and the accounting practice for climate change has been developing quickly, the accounting research in the area seems backward. The purpose of the paper is to review the literature and attempt to identify the key roles accounting would play and how accounting research can address the gap. The paper focuses on theoretical development of accounting for climate change, and critically examines empirical evidence of carbon management activities. In addition, the paper discusses the practical issues of accounting for implementation of climate change policy and carbon control and energy efficiency strategy.  Future research opportunity in this area is also discussed and recommended.