Accounting society's acceptability of carbon taxes: Expectations and reality

摘要: This article seeks to examine accountants' perceptions of carbon taxes in addressing climate change. Specifically, it aims at (i) a better understanding accountants opinions on taxes; (ii) how energy companies have adapted their business operations since introducing tax. The article's primary sources data are (1) 2018 survey distributed 45 accounting professionals Scotland, which specialise finance and formal interview with regional director multinational company. results show the favour tax due its positive environmental impact, however, do not agree associated rising utility costs. Though, tax, from an business' perspective, is viewed negatively effects end users energy. study contributes current research by demonstrating role society boosting public awareness findings this will help regulators policy makers UK evaluate adequacy reforms promote change reduce emissions.