Accounts of nature and the nature of accounts

Shona Russell, Markus J. Milne and Colin Dey

Accounting, Auditing & Accountability Journal, 2017, vol. 30, issue 7, 1426-1458

Abstract: Purpose - The 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/approach - Utilising 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. Findings - Environmental 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/implications - This 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/value - How 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.

Keywords: Pluralism; Sustainability; Nature; Environmental accounting; “Orders of worth” and pragmatic sociology; Ecological accounts (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (18)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-07-2017-3010

DOI: 10.1108/AAAJ-07-2017-3010

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