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Keywords: Carbon accounting
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (5): 327–356.
Published: 24 March 2026
... institutions shape individuals’ behaviors and actions, especially when formal institutions are weak. Lastly, the microfoundations perspective provides insights into how the multiple levels of analysis are interrelated. Originality/value The review expands the literature on carbon accounting and climate...
