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History has taught us that every aspect of the world around us is changing. Right from its formation, the earth has been evolving climatically, edaphically, and biotically to its present state. The forcing for all these changes in the past was natural, and human activities had least influence till the industrial revolution. Since the beginning of the 18th century, human activities associated with the industrial revolution have changed the composition of the atmosphere and thereby having a greater influence on the earth's climate. The use of fossil fuels like coal and oil coupled with deforestation has increased the concentration of heat-trapping “greenhouse gases,” which prevent the heat from the earth escaping to space. Because of this, the very greenhouse gases, which helped sustain life on the earth under normal circumstances, have become detrimental due to its higher concentration. Several models have predicted that the rising concentrations of greenhouse gases produce an increase in the average surface temperature of the earth over time. Rising temperatures may, in turn, produce changes in precipitation patterns, storm severity, and sea level, commonly referred to as “climate change.” The Intergovernmental Panel on Climate Change (IPCC) defines climate change broadly as “any change in climate over time whether due to natural variability or as a result of human activity.” The United Nations Framework Convention on Climate Change (UNFCCC) defines climate change as “a change of climate that is attributed directly or indirectly to human activity, that alters the composition of the global atmosphere, and that is in addition to natural climate variability over comparable time periods.”

Coastal zones throughout the world have historically been among the most heavily exploited areas because of their rich resources. In coastal countries today more than half of the population lives in coastal areas, and migration from inland areas to the coast is increasing. Climate change has posed new threats to many of the coastal areas with rises in sea-level and the increasing intensity and frequency of coastal hazards. In many countries, coastal areas are narrow strips, located between mountain and sea areas, which are becoming overcrowded, and therefore increasingly vulnerable. Also, hazards caused by climate change are showing an increasing trend, and therefore the cumulative risk in the coastal areas is getting higher.

This chapter highlights ecosystem-based adaptation in coastal Bangladesh aimed at securing climate and disaster-resilient environment for safer life and livelihood for vulnerable communities in the face of changing climate. Development intervention based on the opportunities offered by the nature and adaptation management plan from the perspective of vulnerability analysis can make a substantive difference in enhancing resilience. Engagement of broad-based stakeholders at vertical and horizontal levels in building adaptive capacity can be linked through both at the policy and institutional levels as well as at ecosystem levels for effective results. Innovation in convergence of disaster risk reduction and adaptation through fish, fruit, and forest as a part of livelihood integrated into the coastal afforestation ensure better livelihood in a safer coastal habitats. Such forest-based adaptive livelihood and carbon sequestration help land development that is promising to offset the sea level rise due to higher rate of siltation. Climate resilient habitat is another innovative initiative that protects the households, and their livelihood is protected by eco-engineering structures and green defense to make it safer from cyclone and tidal surge.

Salinity is one of the major problems in the coastal region of Bangladesh that contributes to 20% of the total land area. About 53% of the coastal region is affected by different degrees of salinity. Salinity intrusion in this area is mainly derived through climate change as well as anthropogenic factors that make this region more vulnerable. Hence, salinity intrusion has adverse effects on water, soils, agriculture, fisheries, ecosystem, and livelihoods of this region. To ensure the availability of food as well as drinking water, this chapter highlights how individual and community people have endeavored several adaptation measures to minimize salinity effects. Moreover, it further discloses governmental and other development organizations’ actions toward salinity to reduce its impacts.

Mangroves constitute an important ecosystem because of their global extent and high productivity. These plants thrive in the intertidal zones of the tropics and subtropics that are characterized by regular tidal inundation and fluctuating salinity. Mangrove species are well adapted, both morphologically and physiologically, to survive under saline conditions, but in hypersaline environment their growth is reduced. The present chapter is a critical analysis on the impact of salinity on the growth of a common mangrove species (Hertiera fomes). The analysis has been carried out in the framework of Indian Sundarbans, which has contrasting salinity profiles in different segments owing to barrage discharge and siltation phenomena. Analysis of the decadal profile of salinity indicates a gradual lowering in the western Indian Sundarbans due to Farrakka barrage discharge and run-off from catchments. The central sector, however, exhibits a contrasting picture of increment of aquatic salinity through time, mainly due to disconnection of the Bidyadhari River with the Ganga–Bhagrirathi–Hooghly River system (in the western part). This has made the Matla River in the central Indian Sundarbans hypersaline in nature (that used to get water from the Bidyadhari River) finally leading to an insecure ecological condition for the growth and survival of mangroves. The possible remedial measures to combat the situation have also been listed considering the ecological framework of the study zone.

Compelling evidence in recent decades confirms that climate change is already happening as demonstrated by increasing mean temperature, changing precipitation patterns, rising sea level, and increasing frequency and growing intensity of extreme weather events in Asia. Regional climate studies have shown and projected that the worse is yet to come. According to the International Strategy for Disaster Reduction (ISDR), Asia registered the highest number of hydrometeorological disasters at 1,532 occurrences in the period 1991–2005 among all regions in the world.

Climate change is one of the biggest challenges to development. Intergovernmental Committee in response to Climate Change (IPCC, 2007), with majority agreement, has pointed out that climate change is caused by human activities. Intergovernmental Panel on Climate Change (IPCC) also pointed out that these serious impacts by climate change will directly affect the poorer and more vulnerable communities and nations. According to the Human Development Report 2007–2008 by United Nation Development Program (UNDP, 2008), people in rural areas are most vulnerable to climate change, because it directly affects the resources in the ecosystem on which their lives depend. Countries with newly developed economy will be seriously hit, economically and socially, within the next few decades by natural disasters such as flood, draught, and storm, which have been increasing in number and severity. Human health is also adversely affected, which has multiplying effects in different sectors.

This paper seeks to establish the influence of several types of factors on the use of accounting information in the public sector within a developing country context. Institutional theory with its branches NIS and OIE underlies the theoretical framework for explaining the factors influencing the use of accounting information. The analysis was based on structural equation modelling to test nine hypotheses. The data were collected by administering 208 questionnaires to the Tanzanian Local Government Authorities’ political and administrative actors.

At large, the findings of this study comprehend the role of institutionalised social and legal rule with professionalism in shaping actors to use accounting information instrumentally and symbolically in budget decision-making processes. Furthermore, the findings establish the importance of education and experiences on accounting and financial aspects of the actors who are involved in the public sector budget decision-making process. The findings also provide an understanding of the differences between political actors and administrative actors in terms of the factors influencing the symbolic use of accounting information in LGA’s decision-making processes.

Our findings challenge development partners (i.e. donors), reformers such as Central Government and National Accounting professional board such NBAA in Tanzania to coerce pressure by adoption of implementation of NPM techniques, which can lead to positive change in LGAs to influence instrumental rather than symbolic use of accounting information in the budgetary decision-making processes. For example, adoption of accrual basis accounting should also concur with the improvement of accounting information systems, legal and regulatory frameworks together with creation of trainings that increase skill and knowledge of using accounting information by the actors. This might ensure financial sustainability to LGAs that can increase provision of service with relevant quality to citizens. Moreover, the findings need the political parties to take responsibility of building capacity of their candidates. It might ensure that their representatives in the council are capable of making appropriate use of the accounting information at their disposal to improve the quality of budget decision making and their representation of the population for the benefit of their organisation and eventually of their political parties. The citizens are needed to be sources of professional behaviours to both councillors and administrators by making closer follow up and demands of quality services from their LGAs through budgeting processes.

The generalisation of this study’s findings can be limited because they were obtained only from LGAs operating in Tanzania

This is the first paper that establishes the factors influencing the instrumental–conceptual use and the symbolic use of accounting information in LGAs’ budgetary decision-making processes in developing country context, in particular, in Tanzania.