Xu, SG and Andrew, B (2020) Competing for the leading role: Trials in categorising greenhouse and energy auditors. Critical Perspectives On Accounting. ISSN 1045-2354

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S Xu - YCPAC-D-16-00098R3R4 March 16 revision for REF.pdf - Accepted Version
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This paper considers the inter-professional rivalries that took place as the Australian federal government attempted to register a pool of greenhouse and energy auditors and establish a multidisciplinary team structure for emissions-related reporting and trading schemes from 2007-2019. Drawing on the notions of trials (Callon, 1986; Latour, 1987) and criticism in trials (Bourguignon & Chiapello, 2005), we show how the government’s attempts in classifying and determining expert roles and responsibilities from engineering, environmental, and financial backgrounds – with a preference for Big 4 accountants in leadership roles – triggered a series of multi-lateral trials of strength and responsibility, and essentially failed to meet its original purpose. By following the regulatory process, we articulate how terminology and measurement devices were mobilised by the regulator to enrol mixed expertise. We also examine how the envisaged identities, roles, and responsibilities were received by lobbyists from the three expert groups, and then how their concern, criticism, and resistance were acted upon and reacted to by the regulator. Our study reveals the dilemma the non-expert government faced in mediating the conflicting interests and goals while fulfilling its regulatory and administrative roles. Our nuanced evidence shows how accounting team leaders role of supervision rather than oversight evoked further controversy. The study contributes to understanding what happens when conflicting knowledge claims and criticisms meet in a multidisciplinary regulatory regime.

Item Type: Article
Additional Information: The final version of this accepted manuscript will be available from the publisher at http://www.journals.elsevier.com/critical-perspectives-on-accounting/
Uncontrolled Keywords: greenhouse and energy audit, trials of strength and responsibility, categorisation and enrollment, criticism and claims of bias
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HA Statistics
Divisions: Faculty of Humanities and Social Sciences > Keele Business School
Depositing User: Symplectic
Date Deposited: 24 Mar 2020 08:41
Last Modified: 10 Oct 2021 01:30
URI: https://eprints.keele.ac.uk/id/eprint/7838

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