Purpose – This paper aims to carry out a critical analysis of the proposed Australian emissions trading scheme (ETS) as a complex market solution to reduce greenhouse gases (GHGs). Specifically it seeks to examine the financial regulatory infrastructure that will more than likely oversee the...

The view is taken that the study of diverse cultures can contribute to the development of environmental accounting and reporting. The focus is upon seeking to articulate insights from three indigenous cultures: the Australian Aboriginal, the Maori and the Native American. These cultures, alive...

Purpose – This paper aims to carry out a critical analysis of the proposed Australian emissions trading scheme (ETS) as a complex market solution to reduce greenhouse gases (GHGs). Specifically it seeks to examine the financial regulatory infrastructure that will more than likely oversee the...

Purpose – This paper aims to provide a debate piece on recent approaches to Maori development and the participation of Maori in the accountancy profession. Design/methodology/approach – The paper considers the relationship between “accounting”, “accountability” and cultural identity...

Purpose – The purpose of this paper is to introduce and review papers incorporated into this special issue of the first biennial conference of the Global Accounting and Organisational Change. Design/methodology/approach – A textual analytical approach is adopted to review the selected...

Purpose – The purpose of this article is to present a snapshot review of the papers accepted for publication in this special issue of the 2010 Global Accounting and Organizational Change (GAOC) conference which was held in July, 2010 at Babson College, USA. Design/methodology/approach – A...