e-journal

Mainstreaming biodiversity accounting: potential implications for a developing economy

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Purpose – The paper seeks to respond to calls by Jones for more studies exploring the possibility of
operationalising accounting for biodiversity.
Design/methodology/approach – Archival data are used to produce a natural inventory report for
the Sundarbans, the world’s largest mangrove forest declared as a World Heritage site by UNESCO in
2007.
Findings – The study extends prior research on biodiversity accounting by exploring the
applicability of Jones’ natural inventory model in the context of Bangladesh. The results indicate that
application of Jones’ natural inventory model is feasible in the context of developing countries such as
Bangladesh. It is also recognised that the socio-economic and political environment prevailing in
developing economies may lead to the emergence of important stakeholder groups including local civil
society bodies, international donor agencies and foreign governments. Biodiversity accounting may
provide a legitimate basis for the government in allaying concerns regarding environmental
stewardship and assist in negotiations with powerful stakeholder groups on important issues such as
financial assistance after natural disasters and claims to the global climate change fund.
Originality/value – This is one of the early attempts to operationalise biodiversity accounting in the
context of a developing economy.

Keywords Biodiversity accounting, Climate change, Developing economy, Environmental disclosures,Sustainable development, Bangladesh, Developing countries, Economic development

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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. 779-805

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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