中央政府年度报告和账目中的气候变化问题:英国与挪威的比较案例研究

IF 3.1 Q2 BUSINESS, FINANCE
Victoria C. Edgar, Elaine Stewart
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引用次数: 0

摘要

本文从感性认识和问责制的角度,探讨了挪威和英国中央政府如何在年度报告和账目中理解气候变化,以及气候变化如何影响其问责制。通过专题分析,我们发现挪威中央政府将气候变化视为一个全球性问题,需要采取协调行动,分担责任,并对国际协议负责。与此相反,英国中央政府将气候变化视为单个部门的问题,并对国家指导方针负责。在英国中央政府中,感性认识主要是通过叙述实现的,但也可以通过视觉实现。我们的研究通过说明中央政府如何理解气候变化,为气候相关研究和会计研究做出了贡献。从理论上讲,我们将有关感性认识的文献扩展到公共部门,以及感性认识如何塑造气候变化问责制。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Making sense of climate change in central government annual reports and accounts: A comparative case study between the United Kingdom and Norway
Taking a sensemaking and accountability perspective, this paper explores how the Norwegian and the United Kingdom (UK) central governments understand climate change in the annual reports and accounts and how this shapes its accountability. Using a thematic analysis, we find that the Norwegian central government makes sense of climate change as a global problem requiring coordinated actions with shared responsibility and accountability to international agreements. In contrast, the UK central government understands climate change as a problem for individual departments and accountability to national guidelines. Sensemaking is enabled primarily in the narratives but also visually in the UK central government. Our research contributes to climate‐related and accounting research by illustrating how central government understands climate change. Theoretically, we extend the literature on sensemaking to the public sector and how sensemaking shapes accountability for climate change.
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来源期刊
CiteScore
4.90
自引率
18.20%
发文量
27
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