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Biodiversity offsetting: problematisation of an emerging governance regime

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Purpose – The paper aims to analyse accounting rationalities and practices which lie behind
biodiversity offsetting. The way in which accounting functions as a technology of government
through the practice of biodiversity offsetting is to be considered and its effects examined.
Design/methodology/approach – Governmentality is drawn upon to examine ways in which
power and authority are exercised in a single case study setting. Data analysed comprise corporate
and industry websites and documents, corporate reports, public documentation and interviews. The
arena concept is utilised to highlight contestation in the case, and signal concerns regarding the wider
impact of the use of particular accounting rationalities and technologies in the context of biodiversity
offsetting.
Findings – The paper provides empirical insights into how accounting for biodiversity offsetting
rationales and practices constitute an attempt to reproduce power relations in favour of particular
parties and foster disciplinary effects. The practice of biodiversity offsetting is problematised through
critiquing accounting’s governing role in the areas of biodiversity quantification and biodiversity
trading. Questions are raised as to whether biodiversity offsetting enabled by accounting techniques is
leading to greater accountability and ultimately protection of biodiversity, or whether it represents a
mechanism through which particular species and habitat destruction can be justified, or at least
hidden in its accounting.
Originality/value – While biodiversity offsetting research is not uncommon within science and law,
the analysis of how accounting functions as a technology of government within biodiversity offsetting
is believed to be unique.

Keywords Biodiversity offsetting, Accounting for biodiversity, Governmentality, Problematization,Sustainable development, Conservation

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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., 2013

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 806-832

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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