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Article
Publication date: 18 September 2017

Thomas Cuckston

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

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Abstract

Purpose

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

Design/methodology/approach

The paper examines a case study of biodiversity conservation efforts to restore a degraded blanket bog habitat. The analysis adopts a social nature perspective, which sees the social and the natural as inseparably intertwined in socio-ecological systems: complexes of relations between (human and non-human) actors, being perpetually produced by fluid interactions. Using a theoretical framework from the geography literature, consisting of four mutually constitutive dimensions of relations – territory, scale, network, and place (TSNP) – the analysis examines various forms of accounting for biodiversity that are centred on this blanket bog.

Findings

The analysis finds that various forms of ecology-centred accounting for biodiversity have rendered this blanket bog visible and comprehensible in multiple ways, so as to contribute towards making this biodiversity conservation thinkable and possible.

Originality/value

This paper brings theorising from geography, concerning the social nature perspective and the TSNP framework, into the study of accounting for biodiversity. This has enabled a novel analysis that reveals the productive force of ecology-centred accounting for biodiversity, and the role of such accounting in organising the world so as to produce socio-ecological systems that aid biodiversity conservation.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 21 August 2019

Lisa A.W. Kensler and Cynthia L. Uline

The purpose of this paper is to articulate, and advocate for, a deep shift in how the authors conceptualize and enact school leadership and reform. The authors challenge…

Abstract

Purpose

The purpose of this paper is to articulate, and advocate for, a deep shift in how the authors conceptualize and enact school leadership and reform. The authors challenge fundamental conceptions regarding educational systems and call for a dramatic shift from the factory model to a living systems model of schooling. The authors call is not a metaphorical call. The authors propose embracing assumptions grounded in the basic human nature as living systems. Green school leaders, practicing whole school sustainability, provide emerging examples of educational restoration.

Design/methodology/approach

School reform models have implicitly and even explicitly embraced industrialized assumptions about students and learning. Shifting from the factory model of education to a living systems model of whole school sustainability requires transformational strategies more associated with nature and life than machines. Ecological restoration provides the basis for the model of educational restoration.

Findings

Educational restoration, as proposed here, makes nature a central player in the conversations about ecologies of learning, both to improve the quality of learning for students and to better align educational practice with social, economic and environmental needs of the time. Educational leaders at all levels of the educational system have critical roles to play in deconstructing factory model schooling and reform. The proposed framework for educational restoration raises new questions and makes these opportunities visible. Discussion of this framework begins with ecological circumstances and then addresses, values, commitment and judgments.

Practical implications

Educational restoration will affect every aspect of teaching, learning and leading. It will demand new approaches to leadership preparation. This new landscape of educational practice is wide open for innovative approaches to research, preparation and practice across the field of educational leadership.

Originality/value

The model of educational restoration provides a conceptual foundation for future research and leadership practice.

Details

International Journal of Educational Management, vol. 33 no. 6
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 14 June 2011

Seleshi Sisaye

The ecological framework focuses on ecosystems, natural resources, agricultural practices, geographical locations, conservation and environmental management. Recently, ecology has…

5130

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Details

Leadership & Organization Development Journal, vol. 32 no. 4
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 1 March 1994

Richard A. Gray

In his apocalyptic book on the environment and public policy, Timothy C. Weiskel warned of the consequences of humanity's intrusion into the biological and geo‐chemical processes…

Abstract

In his apocalyptic book on the environment and public policy, Timothy C. Weiskel warned of the consequences of humanity's intrusion into the biological and geo‐chemical processes of the natural world. He said that our intrusions have been massive and thorough; that they now threaten to transform ecosystemic parameters; and that unless responsible public policy directs itself toward moderating our current destructive impact on the environment, we will face ecosystemic collapse and human catastrophe “on a vastly greater scale than has ever been recorded in human history.”

Details

Reference Services Review, vol. 22 no. 3
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 20 January 2022

Lisa Powell and Nicholas McGuigan

Responding to COVID-19, this conceptual paper uses rewilding to interrupt anthropocentric and human/nature dualist properties of accounting education. Through rewilding accounting…

Abstract

Purpose

Responding to COVID-19, this conceptual paper uses rewilding to interrupt anthropocentric and human/nature dualist properties of accounting education. Through rewilding accounting education, informed by posthumanist and ecofeminist thought, this paper aims to develop an accounting pedagogy that shapes greater ecocentric narratives. Accounting educators can contribute to addressing crises by evolving new pedagogies that radically transform the education of future accounting professionals.

Design/methodology/approach

The authors take a critical stance in analysing the human-centred accounting education model. They explore how this model can be reimagined through rewilding accounting education, resulting in learning interventions that foster an understanding of intrinsic value, complexity of systems and collective disposition with all species and the natural world.

Findings

Rewilding learning interventions embed an ecocentric approach in accounting curricula design to extend beyond a human focus. Rewilding learning interventions practically explored with application to accounting include learning with and from nature, Indigenous knowledge perspectives, play as a common language and empathy as a dialogical bridge.

Social implications

The authors present an accounting pedagogy that fosters among accounting students and educators a relational orientation and ecological consciousness that encompasses compassion and openness to others, including non-human species and nature. This will ensure that accounting graduates are better prepared for addressing future crises that stem from our disconnect with nature.

Originality/value

This paper adds to limited research investigating accounting and the Anthropocene. Investigations into the Anthropocene’s human-centred discourse in accounting education are vital to respond adequately to crises. This paper extends social and environmental accounting education literature to encompass less anthropocentric discourse and greater relational learning.

Details

Meditari Accountancy Research, vol. 31 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 29 May 2019

Unai Tamayo and Gustavo Vargas

The purpose of this paper is to examine the use of biomimicry to inspire sustainable development in economic systems. The research purpose is to explore the link between ecological

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Abstract

Purpose

The purpose of this paper is to examine the use of biomimicry to inspire sustainable development in economic systems. The research purpose is to explore the link between ecological systems and economic systems to highlight applied environmental solutions. The goal is to propose some driver to develop sustainable business practices inspired on the principles of biomimicry.

Design/methodology/approach

This paper provides a theoretical approach that builds the basis for a better understanding of the relationship between nature and sustainable economic decisions. The premise is that in the field of sustainable development, strategies based on “learning from nature” are useful. Furthermore, the concept of biomimicry provides principles and tools specifically aimed at design practice.

Findings

The complexity of economic systems has shown that high levels of abstraction are required when conceptualising problems and explanations related with nature-inspired solutions. Stakeholder engagement and transdisciplinary collaboration are required to face long-term environmental challenges. Moreover, the exploratory analysis applied in this paper appeared suitable to compile existing literature.

Practical implications

The study provides some general guidelines and empirical approach through case studies that could help decision makers convert nature-inspired alternatives into valuable strategic business opportunities. Although presented practical cases are framed in the local sphere (i.e. the Basque Country), they can serve as references in other international contexts.

Social implications

New business models should recognize the positive synchronization between well-managed social, environmental and economic systems.

Originality/value

The proposed ideas deepen the understanding on the sustainable development and the link between ecological and economic systems. In fact, the concept of biomimetic economy has not been dealt with or developed in depth in previous academic works, nor has it been published thoroughly in the field of research.

Details

Social Responsibility Journal, vol. 15 no. 6
Type: Research Article
ISSN: 1747-1117

Keywords

Book part
Publication date: 29 July 2020

Gianluca Brunori, Tessa Avermaete, Fabio Bartolini, Natalia Brzezina, Terry Marsden, Erik Mathijs, Ana Moragues-Faus and Roberta Sonnino

This chapter focusses on food systems' vulnerability. In a rapidly and unpredictably changing world, vulnerability of farming and food systems becomes a key issue. The conceptual…

Abstract

This chapter focusses on food systems' vulnerability. In a rapidly and unpredictably changing world, vulnerability of farming and food systems becomes a key issue. The conceptual bases for food vulnerability analysis and food vulnerability assessment are discussed in a systemic perspective with an eye to the transition approach (Geels, 2004) as a perspective capable to analyze how novelties can develop and influence the system capability to fulfil societal functions, and food and nutrition security in particular. A framework for assessing people's food vulnerability is presented together with a simple vulnerability model based on the three dimensions of exposure (the degree to which a system is likely to experience environmental or sociopolitical stress), sensitivity (the degree to which a system is modified or affected by perturbations) and adaptive capacity (the ability to evolve in order to accommodate environmental hazards or change) (Adger, 2006). Then, other sections are dedicated to discuss the general questions that should be answered by a vulnerability assessment exercise, and the specific challenges emerging when the assessment concerns a food system. These elements are then used in the Annex to this chapter as a base for the development of a detailed method based on seven distinct steps for conducting participatory assessments of the vulnerability of food systems.

Book part
Publication date: 14 December 2023

Liangrong Zu

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…

Abstract

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.

Details

Responsible Management and Taoism, Volume 1
Type: Book
ISBN: 978-1-80262-790-9

Keywords

Article
Publication date: 1 December 1997

Masudul Alam Choudhury and Hanapi Mohammad Noor

Carries out a statistical and economic analysis of socio‐economic survey results on the Mi’kmaq People of Cape Breton in the light of the criterion of the social wellbeing…

Abstract

Carries out a statistical and economic analysis of socio‐economic survey results on the Mi’kmaq People of Cape Breton in the light of the criterion of the social wellbeing function. Focuses on studying the social wellbeing criterion with the socio‐economic variables involved in the surveys in a relational perspective among alternatives. Points out that this approach is distinct from the neoclassical resource substitution method. Instead, the relational perspective is shown to be premissed on a system of universal complementarities.

Details

International Journal of Social Economics, vol. 24 no. 12
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 11 July 2016

Linda Brennan, Josephine Previte and Marie-Louise Fry

Addressing calls for broadening social marketing thinking beyond “individualistic” parameters, this paper aims to describe a behavioural ecological systems (BEM) approach to…

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Abstract

Purpose

Addressing calls for broadening social marketing thinking beyond “individualistic” parameters, this paper aims to describe a behavioural ecological systems (BEM) approach to enhance understanding of social markets.

Design/methodology/approach

A conceptual framework – the BEM – is presented and discussed within a context of alcohol social change.

Findings

The BEM emphasises the relational nature of behaviour change, where individuals are embedded in an ecological system that involves the performances of behaviour and social change within historical, social, cultural, physical and environmental settings. Layers of influence on actors are characterised as macro (distant, large in scale), exo (external, remote from individuals), meso (between the individual and environments) and micro (the individual within their social setting). The BEM can be applied to guide social marketers towards creating solutions that focus on collaboration amongst market actors rather than among consumers.

Practical implications

The BEM contributes to a broader holistic view of social ecologies and behaviour change; emphasises the need for social marketers to embrace systems thinking; and recognises that relationships between actors at multiple layers in social change markets are interactive, collaborative and embedded in dynamic social contexts. Importantly, a behavioural ecological systems approach enables social marketers to develop coherent, integrated and multi-dimensional social change programmes.

Originality/value

The underlying premise of the BEM brings forward relational logic as the foundation for future social marketing theory and practice. Taking this approach to social market change focuses strategy on the intangible aspects of social offerings, inclusive of the interactions and processes of value creation (and/or destruction) within a social marketing system to facilitate collaboration and interaction across a network of actors so as to overcome barriers and identify solutions to social problems.

Details

Journal of Social Marketing, vol. 6 no. 3
Type: Research Article
ISSN: 2042-6763

Keywords

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