A Framework for Greenhouse Gases Management Accounting

Climate change phenomena has been the most challenging environmental issue in the Globe in recent years. The scientific evidences show that Greenhouse Gases (GHG) emission in industries has a major role in emergence of these phenomena. So today GHG mitigation in industries is an important issue. The objective of this paper is investigating the role of management accounting tools in mitigation of GHG in companies and presentation a guidance for implementing of GHG management accounting. This paper is based on evaluating of expert’s point of view and qualitative methodology through doing semi-structured interviews. By analyzing the data through thematic analyzing, objectives of GHG management accounting, its stakeholder’s, drivers and barriers to implementing such a system, its appropriate tools and ultimately its consequences were identified and also the proposed framework of research was presented. The findings of this research emphasize the role of management accounting tools specially in aspects of cost management, investment appraisal and motivation and performance evaluation.