5Ratnatunga J T D, Balachandran K R," Carbon Business Ac- counting: the Impact of Global Warming on the Cost and Management Accounting Profession," Journal of Accounting, Auditing & Finance, vol. 24, 2009,pp. 333 - 355.
6Cook A, "Emission Rights: From Costless Activity to Market Operations," Accounting, Organizations and Society, vo|. 34,2009, pp. 456 - 468.
7Clark J, " Marx' s Natures: a Response to Foster and Bur- kett," Organizations & Environment, vol. 14, 2001, pp. 432 - 442.
8Zhang- Debreceny E, Kaidonis MA, Moerman L, "Ac- counting for Emission Rights: an Environmental Ethics Approach," Journal of the Asia - Pacific Centre for Environmental Accountability, vol. 15, 2009,pp. 19 -27.
9Jan Bebbington, Carlos Larrinaga - Gonzalez, " Carbon Trading: Accounting and Reporting Issues," European Accounting Review, vol. 4, 2008, pp. 696 - 717.