Contemporary Issues in Accounting

Added on - 29 Nov 2019

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Contemporary Issues in AccountingSemester 2-2017Research question: Carbon Disclosure articlesApplication: Agency theoryStudent Name:
Table of ContentsIntroduction............................................................................................................................................3Motivation through Agency Theory.......................................................................................................4Practical Motivation................................................................................................................................4Theoretical Motivation:...........................................................................................................................4Literature Review and Hypothesis Development...................................................................................5Base theory – Legitimacy Theory............................................................................................................5Conclusion.............................................................................................................................................7References..............................................................................................................................................8Appendix:...............................................................................................................................................9
IntroductionThere has been a growth in demand of sustainable behaviour special interest with respect toenvironment and social effects on businesses(Reverte, 2008);therefore this research has beencarried out to assess the factors of accounting exposure of emission rights.For carrying out this research, there have been 119 businesses used from all over the world forthe face of year 2011(Gallego-Alvarez, Martínez-Ferrero and Cuadrado-Ballesteros, 2016). Thefindings of this research depict various accounting treatments which are based on differentfactors. Particularly, all the businesses which are from nations that have already impliedenvironmental trading schemes (ETS)have a tendency to record emission rights by use ofprovisions, inventory and investments.From the different environmental issues, this paper focuses on carbon care emissions, whichhave been in focus from Kyoto protocol starteddebateonpublicationofvarious lawsinnationaland international levels. It had set up emissions business way to deal with worldwide guessemissions. After that, there has been a rise in business rules and regulations and suggestions.latelymilestone was achieved in Paris wins 195 nations gave consent for limiting their carbonemissions through the Paris agreement 2015, along with the USA thatwasverymuch reluctantto use such contracts.Stilla major point that has to be considered is to see the way in which thecarbon gas emissions can be reflected in terms of accounts. As per these contracts andagreements, it is important that the parties to agreement define the related models, principles,rules,lawsand guidelines for verifying, reporting and accounting for emissions;howevertheinternational standards are not very much developed on this issue.
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