e-journal

Bringing tropical forest biodiversity conservation into financial accounting calculation

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Purpose – This paper seeks to examine how the biodiversity comprising a tropical forest ecosystem
is being protected as a result of having its conservation brought into financial accounting calculations
by constructing a greenhouse gas emissions offset product to sell on the voluntary over-the-counter
carbon markets.
Design/methodology/approach – The research examines a single embedded case study of a
biodiversity conservation project in Kenya. The resulting discussion builds upon the existing
accounting and organisation studies literature regarding the construction of markets.
Findings – Whilst the case examined does successfully bring tropical forest biodiversity
conservation into the financial accounting calculations of the sellers and buyers of the offset
product, via processes of objectification and singularisation, there are considerable accounting
obstacles to constructing a calculative mechanism capable of achieving this on a global scale to
facilitate financing of the conservation of all the world’s remaining tropical forest biodiversity.
Originality/value – The paper contributes to the debate on accounting for biodiversity by
examining market construction as a theoretical framework for turning the loss/conservation of
biodiversity from an externality into an entity that is taken into account in organisations’ calculations
of profit and loss.

Keywords Financial accounting, Biodiversity, Conservation, Carbon, Market construction,Sustainable development, Kenya

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emeral Group., 2014

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 688-714

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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