Accounting, Auditing & Accountability Journal: Volume 30 Issue 7

Accounts of nature and the nature of accounts: Critical reflections on environmental accounting and propositions for ecologically informed accounting

Shona Russell, Markus J. Milne, Colin Dey

The purpose of this paper is to review and synthesise academic research in environmental accounting and demonstrate its shortcomings. It provokes scholars to rethink their…

“Mathematics maybe, but not money”: On balance sheets, numbers and nature in ecological accounting

Sian Sullivan, Mike Hannis

The purpose of this paper is to consider and compare different ways of using numbers to value aspects of nature-beyond-the-human through case analysis of ecological and natural…

The transformative potential of counter accounts: a case study of animal rights activism

Matias Laine, Eija Vinnari

The purpose of this paper is to analyze the dynamics and transformative potential associated with counter accounts. It explores how counter-accountants’ attempts to rearticulate…

A blueprint towards accounting for the management of ecosystems

Clément Feger, Laurent Mermet

The purpose of this paper is to propose a new ecological-issues-centered accounting research agenda, at the crossroads of accounting research and conservation science.

Ecology-centred accounting for biodiversity in the production of a blanket bog

Thomas Cuckston

The purpose of this paper is to analyse the role of ecology-centred accounting for biodiversity in efforts to conserve biodiversity.

The contested instruments of a new governance regime: Accounting for nature and building markets for biodiversity offsets

Carlos Ferreira

The purpose of this paper is to analyse the processes involved in the creation and eventual demise of a market for biodiversity offsets in the UK. The reasons for the failure of…

Agroecology accounting: biodiversity and sustainable livelihoods from the margins

Sanjay V. Lanka, Iqbal Khadaroo, Steffen Böhm

The purpose of this paper is to provide a socio-ecological counter account of the role that agroecology plays in supporting the sustainable livelihoods of a co-operative of…

UK local councils reporting of biodiversity values: a stakeholder perspective

Silvia Gaia, Michael John Jones

The purpose of this paper is to explore the use of narratives in biodiversity reports as a mechanism to raise the awareness of biodiversity’s importance. By classifying…