AN EVALUATION OF THE PERCEPTIONS IN CARBON ACCOUNTING AND REPORTING IN INDIA
Keywords:
Carbon Accounting, Norms, Accountants, Educators, Primary Research, IndiaAbstract
This paper analyses the current regulations in carbon accounting and reporting. Secondly it surveys perceptions of stakeholders (practicing accountants and educators) to see if they have demonstrated general awareness in understanding the key dynamics of the issues involved. The perceptions of the 196 accounting professionals and their sensitivity on carbon accounting are measured across both groups using the non parametric Levene’s test for differences. The test for internal consistency and inter-rater reliability of our instrument mirrors the appropriateness and reasonability of this exploratory research. Lastly we very critically evaluate the global and Indian carbon accounting regulations and the concerns in implementation of the proposed guidelines.
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