Moore, David R.J.; McPhail, Ken - In: Accounting, Auditing & Accountability Journal 29 (2016) 7, pp. 1204-1233
Purpose The purpose of this paper is to utilize the three abstract-concrete levels of ontology of strong structuration theory (strong ST) to examine how, and to what extent, was the development of carbon accounting frameworks at the policy, industry, and organizational levels enabled by external...