Accounting standard-setting for an emission trading scheme: the Korean case

This study examines the participation and interaction of relevant individuals in the process of developing an accounting standard for South Korea’s emission trading scheme (ETS). Despite the enormous accounting implications of such schemes, there is a paucity of research on the development and appli...

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Bibliographic Details
Main Authors: Tae Hee Kim, Sun Hye Lee, Petros Vourvachis
Format: Default Article
Published: 2022
Subjects:
Commerce, management, tourism and services
Marketing
Applied ethics
Accounting standard-setting
Emissions trading scheme
Carbon accounting
Korea
Risk society
Online Access:https://hdl.handle.net/2134/21510963.v1
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https://hdl.handle.net/2134/21510963.v1

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