计算碳足迹:对治理排放与性别关系的影响

Calculating the carbon footprint: Implications for governing emissions and gender relations

Accounting Forum · 2016
被引 11
ABS 3

中文导读

本文基于实证证据和女性主义及批判会计理论,论证碳计算器是一种歧视性控制技术,通过远程管理开支和投资来影响个人在环境和家庭责任上的行为。

Abstract

In this article, we use fresh empirical evidence,and draw on feminist and critical accounting and organisational theories to contend that carbon calculators can be interpreted as discriminatory control technologies. They do this by providing a new and flexible vocabulary for governing expenses, costs and investments at a distance, avoiding a sense of direct intervention by the government. Thus, given our stance that the carbon calculator cannot be considered a neutral tool, we argue that it has the potential to control personal responsibilities regarding both environmental and family-based issues.

环境经济学性别研究会计学公共政策