2011
DOI: 10.1016/j.energy.2010.10.015
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Variance analysis of global CO2 emission – A management accounting approach for decomposition study

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Cited by 17 publications
(15 citation statements)
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“…The word 'variance' used in the study is given by Pani and Mukhopadhyay [22,23] who first introduced this method in the emission studies. Variance analysis is the process of analyzing variance (the change) by subdividing the total variance (total change) in such a way that management can assign responsibility for off-standard performance.…”
Section: Variance Analysismentioning
confidence: 99%
See 2 more Smart Citations
“…The word 'variance' used in the study is given by Pani and Mukhopadhyay [22,23] who first introduced this method in the emission studies. Variance analysis is the process of analyzing variance (the change) by subdividing the total variance (total change) in such a way that management can assign responsibility for off-standard performance.…”
Section: Variance Analysismentioning
confidence: 99%
“…On the other hand, the main dominant factors of the reduction of the emission are the intensity effects which comprise both end-use energy intensity and fuel conversion intensity. However, LMDI method has some drawbacks in terms of its incapability of handling negative and zero values in environmental data set (Pani and Mukhopadhyay [22,23], Wood and Lenzen [33]). Therefore to eliminate the problem, Chontanawat [34] adopted the IPAT method combined with variance analysis, based on Pani and Mukhopadhyay [22,23] to investigate the driving forces of CO 2 emissions for ASEAN (not specific to individual countries) for the longer period 1971-2013.…”
Section: Introductionmentioning
confidence: 99%
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“…Thus, it is recommended to develop renewable energy. Ratnakar Pani and Ujjaini Mukhopadhyay [6] , by using the method of management accounting and variance decomposition, research the global carbon emissions. The results reveal that compared to population, GDP growth has greater impact on carbon emissions, and the growing carbon emissions is closely related to the lack of energy management.…”
Section: Literature Reviewmentioning
confidence: 99%
“…The consumer lifestyle approach of different regions and income levels was used by [8] to analyze and explain the impact of carbon dioxide emissions and energy consumption by urban and rural households in China. An alternative decomposition method based on variance analysis was recommended by [9] to examine the relationship between energy-related CO 2 emission and its main factors for 156 sample countries. Reference [10] proposed a dynamic panel data model to examine the determinants of carbon dioxide emissions for a global panel involving 69 countries.…”
Section: Literature Reviewmentioning
confidence: 99%