The existing literature that does take a more holistic view across different fields of greenhouse gas accounting practice has tended to take a social theory perspective,
and considers issues such as the distinct social purposes of greenhouse gas accounting (Ascui and Lovell, 2011; Schaltegger and Csutora, 2012), or how accounting practices and competence are socially constructed (MacKenzie, 2009; Ascui and Lovell, 2012; Burritt and Tingey-Holyoak, 2012)