TIME MIRROR: Accounting for the Green Transition


 

Abstract:

TIME MIRROR’s research objective is to change how Danish firms account for timeby empowering accounting agents to develop new green reporting standards andtechnologies that reflect the longer-term objective of carbon neutrality. Drawing onmixed methods (including social network analysis, sequence analysis, interviews,case studies and document analysis), TIME MIRROR responds to the researchquestion: what accounting agents and technologies are needed to encourageDanish firms to achieve carbon neutrality? TIME MIRROR will map expert pathwaysto understand processes of standard-setting and rule formation and identifystakeholders, so that we might identify agents supportive of new green accountingstandards. The project further aims to develop a new company accounting standard– Sustainable Cost Accounting (SCA) – and supportive technologies developed as amirror-image to current accounting practice and designed to bring the costs ofremoving carbon externalities into the present.

Type:

Public (National)

Funder:

DFF/FSE/FP3 - Tematisk opslag

Status:

Running

Start Date:

01-01-2021

End Date:

31-12-2024

The page was last edited by: Dean's Office of Research