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Easter Island – recent findings and a paradox explained

David Collison (School of Accounting and Finance, University of Dundee, Dundee, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Publication date: 5 January 2010

Abstract

Purpose

–

The paper presents a parody intended to emphasise the dangers and questionable rationale of a procedure which could allow organisations to claim spurious and misleading reputational benefits.

Design/methodology/approach

–

This is a fictional analogy using a historical episode.

Findings

–

Reflection on an aspect of policy.

Research limitations/implications

–

Stimulates consideration of the policy in question and of the potential for analogy to influence understanding and awareness.

Originality/value

–

An individual perspective on an issue that needs transparency and accountability.

Keywords

  • Ecology
  • Natural resources
  • Global warming
  • Shareholder value analysis
  • Oceania

Citation

Collison, D. (2010), "Easter Island – recent findings and a paradox explained", Accounting, Auditing & Accountability Journal, Vol. 23 No. 1, pp. 135-137. https://doi.org/10.1108/09513571011010637

Download as .RIS

Publisher

:

Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited

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