Accounting and accountability in the Anthropocene
MetadataShow full item record
Altmetrics Handle Statistics
Altmetrics DOI Statistics
Purpose: This paper aims to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship. Design/methodology/approach: The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross disciplinary contributions, interpretations and contestations. Some points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector. Findings: This paper develops findings in two areas. First, there are suggestions about how accounting scholarship might be further developed by the provocation that thinking about the Anthropocene provides. Second, we suggest new accounting research findings, through engagement with the case study, and propose that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene. Research limitations/implications: The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates. Practical implications: While accounting practice might have to change to deal with Anthropocene induces effects, this paper focuses on implications for accounting scholarship. Social implications: Human wellbeing is likely to be impacted should environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature-human interactions and how this affects accounting thought. Originality/value: This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.
Bebbington , J , Österblom , H , Crona , B , Jouffray , J-B , Larrinaga , C , Russell , S L & Scholtens , B 2020 , ' Accounting and accountability in the Anthropocene ' , Accounting, Auditing & Accountability Journal , vol. 33 , no. 1 , pp. 152-177 . https://doi.org/10.1108/AAAJ-11-2018-3745
Accounting, Auditing & Accountability Journal
Copyright © 2019, the authors. Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode
DescriptionThis research received funding from the Walton Family Foundation (2017-693, 2018-1371), the David and Lucile Packard Foundation (2017-66205, 2019-68336), and the Gordon and Betty Moore Foundation (5668.01).
Items in the St Andrews Research Repository are protected by copyright, with all rights reserved, unless otherwise indicated.
Showing items related by title, author, creator and subject.
Accounts of nature and the nature of accounts : critical reflections on environmental accounting and propositions for ecologically informed accounting Russell, Shona Louise; Milne, Markus; Dey, Colin (2017-09-18) - Journal articlePurpose 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”, ...
The dual relationship between God's creative purposes and the nature of sin and evil in Karl Barth's account of das Nichtige : in dialogue with the monist account of Alvin Plantinga Torrance, Andrew (University of St Andrews, 2009) - ThesisJohn Hick argues for a two-fold typology of Christian theodicies, namely, those which offer monist accounts of good and evil and those which offer dualist accounts. Neither approach, he goes on to argue, is compatible ...
Gray, Robert Hugh; Brennan, Andrew; Malpas, Jeff (2014-12) - Journal articleThis paper is a speculative and exploratory essay on the emerging field of social accounting. In essence, the paper explores whether the fact that most social accounting has, traditionally at any rate, being promulgated ...