e-journal

Problematising accounting for biodiversity

---

Purpose – This paper seeks to problematise “accounting for biodiversity” and to provide a framework
for analysing and understanding the role of accounting in preserving and enhancing biodiversity on
Planet Earth. The paper aims to raise awareness of the urgent need to address biodiversity loss and
extinction and the need for corporations to discharge accountability for their part in the current
biodiversity crisis by accounting for their biodiversity-related strategies and policies. Such accounting is,
it is believed, emancipatory and leads to engendering change in corporate behaviour and attitudes.
Design/methodology/approach – The authors reviewed the literature relating to biodiversity
across a wide array of disciplines including anthropology, biodiversity, ecology, finance, philosophy,
and of course, accounting, in order to build an image of the current state of biodiversity and the role
which accounting can and “should” play in the future of biodiversity.
Findings – It is found that the problems underlying accounting for biodiversity fall into four broad
categories: philosophical and scientific problems, accountability problems, technical accounting
problems, and problems of accounting practice.
Practical implications – Through establishing a framework problematising biodiversity, a
roadmap is laid out for researchers and practitioners to navigate a route for future research and
policymaking in biodiversity accounting. It is concluded that an interdisciplinary approach to
accounting for biodiversity is crucial to ensuring effective action on biodiversity and for accounting for
biodiversity to achieve its emancipatory potential.
Originality/value – Although there is a wealth of sustainability reporting research, there is hardly
any work exploring the role of accounting in preserving and enhancing biodiversity. There is no
research exploring the current state of accounting for biodiversity. This paper summarises the current
state of biodiversity using an interdisciplinary approach and introduces a series of papers devoted to
the role of accounting in biodiversity accepted for this AAAJ special issue. The paper also provides a
framework identifying the diverse problems associated with accounting for biodiversity.

Keywords Accounting for biodiversity,Emancipatory, Interdisciplinary, Problematisation,Accounting,Sustainable development

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

-

Penerbit

: Emeral Group., 2013

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 668-687

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar