题 目：Carbon Accounting and Management: The Role of Accounting for Climate Change
报告人：Qingliang Tang，School of Business，University of Western Sydney, The University of Sydney
时 间：5月28日（周三）上午10:15-11:30
地 点：经管楼335会议室
欢迎教师、研究生参加！
报告摘要：
Climate change is a great challenge to human being. The negative impact of global warming on economy, social activities and people’s health has already been emerging. It is generally accepted that it is necessary to mobilise the whole community to fight against global warming. However, while the demand for accounting service is growing, and the accounting practice for climate change has been developing quickly, the accounting research in the area seems backward. The purpose of the paper is to review the literature and attempt to identify the key roles accounting would play and how accounting research can address the gap. The paper focuses on theoretical development of accounting for climate change, and critically examines empirical evidence of carbon management activities. In addition, the paper discusses the practical issues of accounting for implementation of climate change policy and carbon control and energy efficiency strategy.  Future research opportunity in this area is also discussed and recommended.
报告人简介：Dr.QingliangTang，Senior Lecturer in accounting，University of Western Sydney, The University of Sydney
Education: Ph.D. University of Glasgow, Bachelor and Master in economics from Shanghai University of Finance and Economics 
Overview:Dr.Qingliang Tang’s research interests include carbon emission accounting and management, the role of fair value accounting in the global financial crisis, international accounting and Chinese accounting. He has published extensively in leading international refereed research journals including: Accounting, Auditing and Accountability Journal (A* journal); British Accounting Review (A journal), The International Journal of Accounting (A),Australian Accounting Review (B), Journal of International Financial Management and Accounting(B); Journal of International Accounting, Auditing and Taxation (B), Accounting Research Journal(B). In addition, he has won numerous scholarships and research grants. He is a member of Editorial Board of Chinese Journal of Accounting Studies. He has over 70 publications.