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Perhaps the Dodo should have accounted for human beings? Accounts of humanity and (its) extinction

Rob Gray (University of St Andrews, Fife, UK)
Markus J. Milne (Department of Accounting and Information Systems, University of Canterbury, Christchurch, New Zealand)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 19 March 2018

8045

Abstract

Purpose

The purpose of this paper is to offer a counter-narrative to accounts of specific species extinction. The authors place humanity’s ways of organising at the core and recognise that only fundamental re-appraisal of humanity’s taken-for-granted narratives offers hope for biodiversity and sustainability. The authors challenge producers of accounts of all sorts to reconsider the context and level of resolution of their accounts. The authors argue that humankind is the root cause of most (if not all) current species extinctions; that such extinctions represent one reason why humanity might itself be threatened with extinction; and why human extinction might be a good thing. The authors need to imagine other, better, futures.

Design/methodology/approach

The piece is an essay which assembles a wide range of literature in order to support its contentions.

Findings

There are many individual accounts of species which explore the (albeit very serious) symptoms of a problem without, the authors maintain, examining the systematic source of the problem. The source problem is western mankind’s organisation and somewhat taciturn conception of humanity. There is a lack of accounts offering new possibilities.

Research limitations/implications

The piece is an essay and, consequently, limited to the quality of the argument presented. The essay suggests that the principal implications relate to how producers of counter-accounts frame their construction of accounts and how accounts of species extinction need to be more cognisant of underlying causes.

Practical implications

Without substantial change, planetary ecology, including humanity, is very seriously threatened. Imagining a plausible future is a most practical act of faith.

Social implications

The essay suggests that as accountants the authors might think to approach the counter-accounts with a lower level of resolution: one that is directed towards a more challenging notion of what it is to be human.

Originality/value

Whilst building upon the growing sophistication in the understanding of (new) accounts and responding to the emerging literatures on biodiversity, species extinction and utopian vision the authors offer what the authors believe to be a unique suggestion in the accounting literature about the extinction of mankind.

Keywords

Acknowledgements

The authors are pleased to acknowledge Sue Gray's and Janis Russell's comments on earlier versions of this paper and Jill Atkins’ encouragement in attempting the paper in the first place. The authors are particular pleased to acknowledge the very constructive and engaging comments of reviewers on an earlier version of the paper.

Citation

Gray, R. and Milne, M.J. (2018), "Perhaps the Dodo should have accounted for human beings? Accounts of humanity and (its) extinction", Accounting, Auditing & Accountability Journal, Vol. 31 No. 3, pp. 826-848. https://doi.org/10.1108/AAAJ-03-2016-2483

Publisher

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Emerald Publishing Limited

Copyright © 2018, Emerald Publishing Limited

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