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A fully functioning carbon accounting system must be based on measurement that is materially accurate, consistent over space and time, and incorporates data uncertainty. However, achieving these goals is difficult because current carbon accounting efforts are spread across three distinct organisational fields, each prioritising different goals. This paper aims to address these issues.

The authors identified three fields drawn together by the science of how carbon emissions can be measured, the social practices of carbon accounting, and accountability within the global carbon governance system. The authors hosted a workshop, and invited representatives participating in each of the organisational fields to highlight the contentious conversations within their field. The authors facilitated an across‐field exploration of whether and how to achieve accuracy, consistency and …