Background and global context

Gordon Boyce, Renée Palmer and Glen Lehman

Chapter 2 in Handbook of Critical Environmental Accountability and Sustainability, 2026, pp 19-36 from Edward Elgar Publishing

Abstract: This chapter introduces the early accounting and environmental ideas of Rob Gray, David Owen and Keith Maunders (1991), who believe that the natural environment is a necessary condition of being. It also provides an overview of recent developments in environmental accountability and critical accounting forms. The key aim is to shed light on humanity's under-elaborated background (ontological) pictures of the world: the objective is to understand our place in Nature, the cosmos, and the world. One of the critical planks shaping this chapter is that the natural environment is the source of all capital, thereby revealing central environmental and social contradictions that shape our understanding of Nature.

Keywords: Social And Environmental Accounting; Interpretivism; Communitarianism; Environment; Secularism (search for similar items in EconPapers)
Date: 2026
ISBN: 9781802201765
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