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The relationship between carbon accounting systems and organisational learning

Research Archive

The relationship between carbon accounting systems and organisational learning

Yan, X.
Type: Thesis
Permalink: https://hdl.handle.net/10182/4443
Originally published: 2011 by Lincoln University
Keywords: management accounting; carbon accounting systems; organisational learning; qualitative research

Abstract:

The focus of environmental management is mainly from the financial accounting perspective, which is measuring and reporting (Parker, 2000). However, studies on carbon accounting systems from the management accounting perspective deserve more attention. The purpose of this research is to explore and understand the relationship between carbon accounting systems and organisational learning. This research is one of few attempts to study this relationship in New Zealand. The qualitative research method (a single case study) is applied to this study, with interviews and observations used as the primary data collection methods. The site for this research is an organisation that has adopted the carboNZero programme in recent years. It was found that the implementation of a carbon accounting system can trigger generative learning in an organisation. However, it does not necessarily mean that all organisations which implement carbon accounting systems are learning organisations. In order to truly become a learning organisation any inherent problems of the organisation have to be considered and solved to remove resistance to changes in the organisation. The outcome of this research will provide a basis and direction for future research on similar topics. Practitioners will find the findings of this research useful in the implementation process of carbon accounting systems and in facilitating generative organisational learning.

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