In February 2020, BP made a commitment to become carbon neutral by 2050, creating an obligation to society and investors. We explore how accounting practice constrains BP’s transition plans. While BP can achieve much of its net zero obligation through technical innovation, these investments...

Management consulting is a significant and growing feature of the society of organizations in which we live. We develop an account of 'behavioral management consulting' by applying behavioral decision theory (BDT) to consulting. We apply in particular the representativeness heuristic,...