For a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviou

Rapidly rising carbon emissions from the intense development of Western Canada's fossil fuels continue to aggravate the global climate emergency and destabilize democratic structures. The urgency of the situation demands not only scholarly understanding, but effective action. Regime of...