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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.

Based on a case study of the Natural Capital Project, the research examines the efforts and challenges of conservation practitioners regarding the use of evaluative information systems for conservation (EISC) in complex social and ecological contexts. It discusses why and how, to address these challenges, EISC promoters would benefit from theoretical and empirical insights coming from accounting research.

The paper suggests that the use of new information systems centered on organized collective action for biodiversity conservation should be regarded as a new type of accounting for the management of ecosystems, complementary to organization-centered biodiversity accounting and to ecosystem accounting at the national scale. A research agenda inspired by critical accounting should be developed for EISC design and use by: critically analyzing the organizational models currently underlying the use of new calculative practices for ecosystems; and developing new analytical and practical avenues on the basis of more explicit and powerful theories adapted to collective action for conservation perimeters.

The paper shows the importance of combining three domains of research and practice that are usually disconnected: the design and use of innovative information systems in biodiversity conservation research and practice; accounting research; and theories and conceptual models of collective action to resolve ecological challenges.

The purpose of this paper is to present an approach aimed at facilitating nature conservation that builds on the ecological and social synergies that exist in traditionally managed landscapes in and around protected areas and integrates conservation and social goals to achieve a reduction in the levels of marginalization of indigenous and local communities while preventing ecosystem degradation and biodiversity loss.

Drawing on literature research and insights from political and historical ecology and systems theory, a framework was developed to aid the understanding of human‐environment interactions taking place in traditionally managed ecosystems and landscapes and to monitor the role that these interactions play in the maintenance of such systems.

Virtually all ecosystems and landscapes must be seen as coupled social‐ecological systems whose ability to respond to stresses and change derives from ecological and social characteristics, as well as from the link between these natural and human components. A variety of mechanisms by which indigenous and rural communities help anchor biodiversity and contribute to social‐ecological resilience were identified.

This paper challenges the rationale behind exclusionary approaches to nature conservation. Indicators are developed to facilitate a shift towards the widespread adoption of “human‐centered” conservation practices, in which nature conservation benefits from the inclusion and empowerment of human communities instead of their exclusion and marginalization.

The purpose of this paper is to present a case study of how ecological considerations can be integrated into campus strategic and statutory spatial planning. A process of developing ecological objectives and guidelines for inclusion in campus strategic and statutory spatial plans is presented.

This case study introduces a three-phase ecological assessment process developed and applied to the Technion – IIT campus. Ecological considerations are reviewed in multiple campus strategic and spatial plans (primarily in North America and Europe) and in institutional sustainability guidelines; biodiversity and ecosystem service surveys of the campus are conducted and considered with regard to planning; university administrative structures that enable the implementation of ecological planning guidelines are also assessed.

Ecological considerations (biodiversity conservation, habitat preservation and ecosystem integrity) play a relatively minor role in sustainability planning on university campuses. The concepts of connectivity and compactness are applied broadly, but generally refer to social and educational considerations. Physical planning provides an opportunity for integrating ecological priorities into the university’s mission.

Some of the insights may not be generalizable, so it is crucial to continue accumulating similar studies. It is crucial, too, to conduct follow-up research, reporting on the ecological outcomes of plan implementation.

Ecological stewardship is commensurate with the sustainability commitments of universities. Considering their spatial extent and diverse locations, universities can assume an important role in ecological conservation.

Relatively little attention has been given to ecological considerations (biodiversity, ecological integrity and ecosystem services) in campus plans and sustainability documents. This paper suggests how universities can move towards fulfilling a role as ecological stewards through strategic and spatial planning.

The ecological framework focuses on ecosystems, natural resources, agricultural practices, geographical locations, conservation and environmental management. Recently, ecology has provided the underlying framework for sustainability development and reporting. This paper aims to relate the ecological approach to the environmental and conservation objectives embedded in sustainability development and reporting.

The paper argues that sustainability reporting is an organizational development and management program that has to be studied within the context of ecological ethics. It examines the evolution of sustainability reporting in relation to triple bottom line (TBL) accounting systems prepared to report the economic, social and environmental objectives of organizations.

The paper shows that sustainability is a question that transcends several disciplines, including accounting and sociology. While sustainability has been within the domain of sociology (human ecology) and ecological anthropology, recently the subject has attracted researchers from other disciplines, notably from accounting and business management. This paper notes that sustainability development will continue to be of importance to financial accounting reports. TBL reporting has become a competitive advantage for many business organizations for sustained profitability and growth.

The paper examines how governmental and corporations' natural resources conservation efforts have shaped the disclosure of environmental and social information in sustainability accounting reports. It applies theories of functionalism, institutional legitimacy, adaptation, incremental and transformational growth strategies from the organizational ecology and sociology literature to study the evolution of sustainability development and reporting.

Accounting has benefited from sociological theory and methods of research. It highlights the importance of ecological issues in shaping the preparation of sustainability reporting in accounting systems, a subject of interest to practitioners and accounting researchers.

The paper is one of the few attempts to relate ecology and sustainability to accounting reports. It integrates the sociological and organizational development literature related to ecology to advance behavioral accounting research in sustainability reporting beyond current social and environmental issues.

In this chapter, the author proceeds to explore the second ‘C’ in the 3C Model of Taoism: conversation, with an emphasis on ecological sustainability. The discussion delves into the connections between Taoism and deep ecology, eco-effectiveness and eco-efficiency, and the Diderot effect and sustainable consumption. Taoism underscores the value of maintaining balance with nature and regards the natural world as a wellspring of wisdom and inspiration. Taoism and deep ecology share many philosophical similarities. Both perspectives highlight the importance of cherishing all living beings, coexisting peacefully with nature, and acknowledging that humans are a small component of a larger ecosystem. Taoism strongly accentuates the interconnectivity of all things and the critical need for balance between nature and human life. Along with promoting harmony and respect for the environment, deep ecology also advocates for social and political reform to protect the ecosystem. These two approaches emphasize the need to understand our position in the world and how our actions affect the environment and all living organisms. The wisdom of Taoism perceives sustainability as encompassing the entire ecosystem, an intricate network of life with its abundant and diverse range of species. This view aligns with the principles of deep ecology, which sees the ecosystem as a living entity in which humanity is merely one component.

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 conceptions of “accounts” and “nature”, and alongside others in this AAAJ special issue, provides the basis for an agenda for theoretical and empirical research that begins to “ecologise” accounting.

Utilising a wide range of thought from accounting, geography, sociology, political ecology, nature writing and social activism, the paper provides an analysis and critique of key themes associated with 40 years research in environmental accounting. It then considers how that broad base of work in social science, particularly pragmatic sociology (e.g. Latour, Boltanksi and Thévenot), could contribute to reimagining an ecologically informed accounting.

Environmental accounting research overwhelmingly focuses on economic entities and their inputs and outputs. Conceptually, an “information throughput” model dominates. There is little or no environment in environmental accounting, and certainly no ecology. The papers in this AAAJ special issue contribute to these themes, and alongside social science literature, indicate significant opportunities for research to begin to overcome them.

This paper outlines and encourages the advancement of ecological accounts and accountabilities drawing on conceptual resources across social sciences, arts and humanities. It identifies areas for research to develop its interdisciplinary potential to contribute to ecological sustainability and social justice.

How to “ecologise” accounting and conceptualise human and non-human entities has received little attention in accounting research. This paper and AAAJ special issue provides empirical, practical and theoretical material to advance further work.

The purpose of this paper is to look at the potential synergies between tourism and landscapes and examine the potential contribution of tourism to build social-ecological resilience in the Dutch Wadden.

The authors reveal how a social-ecological systems perspective can be used to conceptualize the Wadden as a coupled and dynamic system. This paper is a conceptual analysis that applies this approach to the Dutch Wadden. The data used for the inquiry primarily comes from a literature review.

The authors argue that the social-ecological systems perspective is a useful approach and could be used to improve the governance of multi-functional socio-ecological systems in coastal areas. Opportunities for synergies between tourism and landscapes have been overlooked. The authors consider that tourism and nature protection are potentially compatible and that the synergies should be identified.

This paper is only a conceptual application rather than an empirical case study. Further research to actually apply the methodology is needed.

Managers of protected areas should consider applying a social-ecological systems approach.

The views of a wide variety of stakeholders should be considered in landscape planning.

The value of this paper lies in the articulation of the social-ecological systems perspective as a way to identify and understand the complex interactions between tourism and landscape, and the potential synergies between them.

The purpose of this paper is to explore the environmental behaviors of well-educated people in Thailand. Determinants of individuals’ involvement in pro-environmental behaviors (PEBs) are evaluated.

An exploratory model was created to investigate the relationship between PEBs and potential predictors that were selected based on the purposes of environmental risk communication and environmental education improvements. Those factors included dispositional, attitudinal, motivational, environmental knowledge, and psychosocial characteristics. Questionnaire surveys with well-educated people (n=810), that is those holding an educational qualification that ranged from a senior high school degree to a doctoral degree, were conducted. Multiple regression analysis was performed to justify the proposed relationship.

The result revealed that PEBs of well-educated people could be greatly predicted by an individual’s sense of obligation, perceived probability of receiving impacts from environmental problems, outcome expectancy from environmental behaviors, and environmental knowledge related to environmental phenomena and appropriate environmental actions; whereas, an individual’s environmental worldview and life satisfaction were less significant. Moreover, most of psychosocial variables were not significant predictors.

Factors determining well-educated people’s engagement in PEBs were evaluated. The results of the investigation provided the implications for environmental risk communication and environmental education improvements.

This study aims to explore the similarities and differences between the three concepts that are commonly used to describe the knowledge of traditional and indigenous communities, namely, indigenous knowledge, traditional knowledge and local knowledge, with a view to contributing to the discourse on conceptualizing indigenous knowledge.

Data was extracted from the Scopus database using the main terms that are used for indigenous knowledge, namely, “indigenous knowledge” (IK), “traditional knowledge” (TK) and “local knowledge” (LK). Data were analyzed according to the themes drawn from the objectives of the study, using the VOSviewer software and the analytical tool embedded in the Scopus database.

The findings indicate that whereas IK and LK are older concepts than TK, TK has become more visible in the literature than the former; there is minimal overlap in the use of the labels in the literature; the three labels’ literature is largely domiciled in the social sciences; and that there were variations in representation of the labels according to countries and geographic regions.

The author avers that the scatter of literature on the knowledge of traditional and indigenous peoples under the three main labels has huge implications on the accessibility and use the literature by stakeholders including researchers, students, information and knowledge managers and information service providers.

This study demonstrates the application of informetrics beyond is traditional use to assess trends, nature and types of research patterns and mathematical modeling of information patterns to encompass the definition of the scope of concepts as covered in the literature.