Stakeholder responses to the National Greenhouse and Energy Reporting Act: An agenda setting perspective

Accounting, Auditing and Accountability Journal

Volumn 25, Issue 1, 2012, Pages 126-145

  Lodhia, Sumit ^a   Martin, Nigel ^b  

^a UNIVERSITY OF SOUTH AUSTRALIA   (Australia)

^b AUSTRALIAN NATIONAL UNIVERSITY   (Australia)

Author keywords

Agenda; Carbon; Climate change; Emissions; Greenhouse; Policy; Politics

Indexed keywords

EID: 83455218623     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513571211191770     Document Type: Article

References (49)

1. Aha, D., Kibler, D. and Albert, M.K. (1991), "Instance-based learning algorithms" in Machine Learning, Vol. 6, No. 1, pp. 37-66.
2. Bebbington, J. and Larrinaga-Gonzalez, C. (2008), "Carbon trading: accounting and reporting issues" in European Accounting Review, Vol. 17, No. 4, pp. 697-717.
3. Chalmers, M. and Chitson, P. (1992), "Bead: explorations in information visualisation", Proceedings of the 15th Annual ACM SIGIR Conference on Research and Development in Information Retrieval, Copenhagen, Denmark, June 21-24, ACM, New York, NY.
4. Cobb, R.W. and Elder, C.D. (1972), Participation in American Politics: The Dynamics of Agenda-Building, Allyn and Bacon, Boston, MA.
5. Cobb, R., Ross, J.K. and Ross, M.H. (1976), "Agenda building as a comparative political process" in American Political Science Review, Vol. 70, pp. 126-38.
6. Cook, A. (2009), "Emissions rights: from costless activity to market operations" in Accounting, Organizations and Society, Vol. 34, Nos 3/4, pp. 456-68.
7. Commonwealth of Australia (2007), "Australia: ratification of the Kyoto Protocol and post-2012 agreement negotiations", available at: www.eu.mission.gov.au/bsls/offnews_dec07.html (accessed 10 January 2008).
8. Commonwealth of Australia (2008a), National Greenhouse and Energy Reporting Systems, Commonwealth of Australia, Canberra, Regulations Policy Paper, February 2008.
9. Commonwealth of Australia (2008b), National Greenhouse and Energy Reporting Systems, Regulations Policy Paper Submissions, available at: www.climatechange.gov.au/reporting/regulations/submissions.html (accessed 10 April 2008).
10. Commonwealth of Australia (2008c), External Audit Consultation Paper, Commonwealth of Australia, Canberra, October.
11. Council of Small Business of Australia (2008), "Business statistics", available at: www.cosboa.org/webs/cosboa/cosboaweb.nsf (accessed 16 November 2008).
12. Davis, J. (1989), "Construct validity in measurement: a pattern matching approach" in Evaluation and Program Planning, Vol. 12, No. 1, pp. 31-6.
13. Dumais, S.T., Platt, J., Heckerman, D. and Sahami, M. (1998), "Inductive learning algorithms and representations for text categorisations", paper presented at the 7th International Conference on Information and Knowledge Management, Bethesda, MD.
14. European Communities (2007), EU Action Against Climate Change. EU Emissions Trading: An Open System Promoting Global Innovation, European Communities, Brussels.
15. Fayyad, U., Piatetsky-Shapiro, G. and Smyth, P. (1996), "From data mining to knowledge discovery in databases" in AI Magazine, Vol. 17, No. 3, pp. 37-54.
16. Gore, A. (2006), An Inconvenient Truth: The Planetary Emergency of Global Warming and What We Can Do About It, Bloomsbury, London.
17. Gore, A. (2009), Our Choice: A Plan to Solve the Climate Crisis, Bloomsbury, London.
18. Hopwood, A. (2009), "Accounting and the environment" in Accounting, Organizations and Society, Vol. 34, Nos 3/4, pp. 433-9.
19. International Organization for Standardization (2006a), ISO14064 - Greenhouse Gases Part 1: Specification with Guidance at the Organization Level for Quantification and Reporting of Greenhouse Gas Emissions and Removals, International Organization for Standardization, Geneva.
20. International Organization for Standardization (2006b), ISO14064 - Greenhouse Gases Part 2: Specification with Guidance at the Project Level for Quantification, Monitoring and Reporting of Greenhouse Gas Emission Reductions or Removal Enhancements, Vol. 2, International Organization for Standardization, Geneva.
21. International Organization for Standardization (2006c), ISO14064 - Greenhouse Gases Part 3: Specification with Guidance for the Validation and Verification of Greenhouse Gas Assertions, International Organization for Standardization, Geneva.
22. International Organization for Standardization (2007), ISO14065 - Greenhouse Gases - Requirements for Greenhouse Gas Validation and Verification Bodies for Use in Accreditation or other Forms of Recognition, International Organization for Standardization, Geneva.
23. Jackson, K. and Trochim, W. (2002), "Concept mapping as an alternative approach for the analysis of open-ended survey responses" in Organizational Research Methods, Vol. 5, No. 4, pp. 307-36.
24. Johnston, D.M., Sefcik, S.E. and Soderstrom, N.S. (2008), "The value relevance of greenhouse gas emissions allowances: an exploratory study in the related United States SO2 market" in European Accounting Review, Vol. 17, No. 4, pp. 747-64.
25. Jones, S., Rahman, S.F. and Wolnizer, P.W. (2004), "Accounting reform in Australia: contrasting cases of agenda building" in ABACUS, Vol. 40, pp. 379-404.
26. Kingdon, J.W. (2003), Agendas, Alternatives and Public Policies, 2nd ed., Addison-Wesley, Reading, MA.
27. Klumpes, P. (1994), "The politics of rule development: a case study of Australian pension fund accounting rule-making" in ABACUS, Vol. 30, pp. 140-59.
28. Kolk, A., Levy, D. and Pinkse, J. (2008), "Corporate responses in an emerging climate regime: the institutionalization and commensuration of carbon disclosure" in European Accounting Review, Vol. 17, No. 4, pp. 719-45.
29. Krippendorff, K. (2004), Content Analysis: An Introduction to its Methodology, 2nd ed., Sage Publications, Thousand Oaks, CA.
30. Lewis, D. and Ringuette, R. (1994), "A comparison of two learning algorithms for text classification", paper presented at the Third Annual Symposium on Document Analysis and Information Retrieval, Las Vegas, NV.
31. Leximancer (2005), "Leximancer Version 2.25 Manual", available at: www.leximancer.com/documents/Leximancer2_Manual.pdf (accessed 21 November 2006).
32. MacKenzie, D. (2009), "Making things the same: gases, emission rights and the politics of carbon markets" in Accounting, Organizations and Society, Vol. 34, Nos 3/4, pp. 440-55.
33. Martin, N.J. and Rice, J.L. (2007), "Profiling enterprise risks in large computer companies using the Leximancer software tool" in Risk Management: International Journal, Vol. 9, No. 3, pp. 188-206.
34. Miles, M.B. and Huberman, A.M. (1997), Qualitative Data Analysis: An Expanded Case Book, 2nd ed., Sage Publications, Thousand Oaks, CA.
35. Mitchell, T.M. (1999), "Machine learning and data mining" in Communications of the ACM, Vol. 42, No. 11, pp. 31-6.
36. Ryan, C. (1998), "The introduction of accrual reporting policy in the Australian public sector: an agenda setting explanation" in Accounting, Auditing & Accountability Journal, Vol. 11, No. 5, pp. 518-39.
37. Salton, G. (1989), Automatic Text Processing: The Transformation, Analysis, and Retrieval of Information by Computer, Addison-Wesley, Reading, MA.
38. Sebastiani, F. (2002), "Machine learning in automated text categorization" in ACM Computing Surveys, Vol. 34, No. 1, pp. 1-47.
39. Simnett, R. (2008), The Benefits of Assuring Carbon Emission Disclosures, Institute of Chartered Accountants in Australia, Adelaide.
40. Smith, A.E. and Humphreys, M.S. (2006), "Evaluation of unsupervised semantic mapping of natural language with Leximancer concept mapping" in Behaviour Research Methods, Vol. 38, No. 2, pp. 262-79.
41. Stern, N. (2006), The Economics of Climate Change: The Stern Review, Cambridge University Press, Cambridge.
42. Stern, N. (2009), A Blueprint for a Safer Planet: How to Manage Climate Change and Create a New Era of Progress and Prosperity, Random House, London.
43. Trochim, W. (1989a), "An introduction to concept mapping for planning and evaluation" in Evaluation and Program Planning, Vol. 12, No. 1, pp. 1-16.
44. Trochim, W. (1989b), "Concept mapping: soft science or hard art?" in Evaluation and Program Planning, Vol. 12, No. 1, pp. 87-110.
45. Trochim, W. (1989c), "Outcome pattern matching and program theory" in Evaluation and Program Planning, Vol. 12, No. 4, pp. 355-66.
46. Trochim, W., Cook, J. and Setze, R. (1994), "Using concept mapping to develop a conceptual framework of staff's views of a supported employment program for persons with severe mental illness" in Consulting and Clinical Psychology, Vol. 62, No. 4, pp. 766-75.
47. Voss, J.-P. (2007), "Innovation processes in governance: the development of emissions trading as a new policy instrument" in Science and Public Policy, Vol. 4, No. 5, pp. 329-43.
48. Walker, R.G. and Robinson, S.P. (1994), "Competing regulatory agencies with conflicting agendas: setting standards for cash flow reporting in Australia" in ABACUS, Vol. 30, pp. 119-39.
49. Yang, Y. (1999), "An evaluation of statistical approaches to text categorization" in Information Retrieval, Vol. 1, Nos 1/2, pp. 69-90.