Author

Representative Viewpoints

Defects

Stewart et al. [1]

Sun [13]

1. Discuss the concept of carbon management accounting.

2. Carbon management accounting is a branch of environmental accounting.

3. The target of carbon management accounting is to manage the carbon emission.

1. Still use carbon management accounting as research objective.

2. No special literatures discuss carbon cost management.

3. Still stay at the qualitative study and simply list the content and modules of carbon management accounting, but have no idea in the carbon management factors in every module.

Kolk & Pinkse [3]

Ratnatunga [4]

Kolk et al. [5]

Burritt et al. [8]

Wahyuni et al. [11]

Schaltegger [10]

Wang [14]

Zhang et al. [17]

1. Discuss the content of carbon management accounting.

2. Carbon management accounting not only contains carbon emission cost management in operating activities, but also includes carbon strategy cost management.

3. Strategy costs include human resource management, market management etc.