Accounts of Nature and the Nature of Accounts: Critical reflections on environmental accounting and propositions for ecologically informed accounting
Autor: | Shona Russell, Colin Dey, Markus J. Milne |
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Přispěvatelé: | University of St Andrews. School of Management, University of St Andrews. Centre for the Study of Philanthropy & Public Good |
Jazyk: | angličtina |
Rok vydání: | 2017 |
Předmět: |
medicine.medical_specialty
Economics Econometrics and Finance (miscellaneous) T-NDAS Accounting research Accounting Positive accounting HF5601 pragmatic sociology ‘orders of worth’ Empirical research 0502 economics and business Pluralism medicine ecological accounts Sociology Accountability Ecological accounting non-human human-nature business.industry 05 social sciences environmental accounting nature 050201 accounting HF5601 Accounting Political ecology sustainability Nature Environmental accounting Pluralism (political theory) Sustainability counter accounts pluralism business BDC 050203 business & management |
ISSN: | 0951-3574 |
Popis: | PurposeThe purpose of this paper is to review and synthesise academic research in environmental accounting and demonstrate its shortcomings. It provokes scholars to rethink their conceptions of “accounts” and “nature”, and alongside others in thisAAAJspecial issue, provides the basis for an agenda for theoretical and empirical research that begins to “ecologise” accounting.Design/methodology/approachUtilising a wide range of thought from accounting, geography, sociology, political ecology, nature writing and social activism, the paper provides an analysis and critique of key themes associated with 40 years research in environmental accounting. It then considers how that broad base of work in social science, particularly pragmatic sociology (e.g. Latour, Boltanksi and Thévenot), could contribute to reimagining an ecologically informed accounting.FindingsEnvironmental accounting research overwhelmingly focuses on economic entities and their inputs and outputs. Conceptually, an “information throughput” model dominates. There is little or no environment in environmental accounting, and certainly no ecology. The papers in thisAAAJspecial issue contribute to these themes, and alongside social science literature, indicate significant opportunities for research to begin to overcome them.Research limitations/implicationsThis paper outlines and encourages the advancement of ecological accounts and accountabilities drawing on conceptual resources across social sciences, arts and humanities. It identifies areas for research to develop its interdisciplinary potential to contribute to ecological sustainability and social justice.Originality/valueHow to “ecologise” accounting and conceptualise human and non-human entities has received little attention in accounting research. This paper andAAAJspecial issue provides empirical, practical and theoretical material to advance further work. |
Databáze: | OpenAIRE |
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