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1 – 10 of over 9000This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and…
Abstract
Purpose
This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and interpreting them as biodiversity accounts produced by an interested party. The authors aim to contribute to the accounting history literature by extending the form of accounting studied to include nature diaries as well as by exploring historical ecological accounts, as well as contributing to the burgeoning literature on accounting for biodiversity and extinction accounting.
Design/methodology/approach
The authors’ method involves analysing the content of Gilbert White's Naturalist's Journals by producing an 18th-century biodiversity account of species of flora and fauna and then interpretively drawing out themes from the Journals. The authors then provide a Whitean extinction account by comparing current species' status with White's biodiversity account from 250 years ago.
Findings
This paper uses Gilbert White's Naturalist's Journals as a basis for comparing biodiversity and natural capital 250 years ago with current species' status according to extinction threat and conservation status. Further the paper shows how early nature diary recording represents early (and probably the only) forms of accounting for biodiversity and extinction. The authors also highlight themes within White's accounts including social emancipation, problematisation, aesthetic elements and an example of an early audit of biodiversity accounting.
Research limitations/implications
There are limitations to analysing Gilbert White's Naturalist's Journals given that the only available source is an edited version. The authors therefore interpret their data as accounts which are indicative of biodiversity and species abundance rather than an exactly accurate account.
Practical implications
From the authors’ analysis and reflections, the authors suggest that contemporary biodiversity accounting needs to incorporate a combination of narrative, data accounting and pictorial/aesthetic representation if it is to provide a rich and accurate report of biodiversity and nature. The authors also suggest that extinction accounting should draw on historical data in order to demonstrate change in natural capital over time.
Social implications
Social implications include the understanding gleaned from the authors’ analysis of the role of Gilbert White as a nature diarist in society and the contribution made over time by his Journals and other writings to the development of nature accounting and recording, as well as to one’s understanding and knowledge of species of flora and fauna.
Originality/value
To the authors’ knowledge this is the first attempt to analyse and interpret nature diaries as accounts of biodiversity and extinction.
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Madeleine Rauch and Shahzad (Shaz) Ansari
We illustrate the potential of diaries for advancing scholarship on organization studies and grand challenges. Writing personal diaries is a time-honored and culturally sanctioned…
Abstract
We illustrate the potential of diaries for advancing scholarship on organization studies and grand challenges. Writing personal diaries is a time-honored and culturally sanctioned way of animating innermost thoughts and feelings, and embodying experiences through self-talk with famous examples, such as the diaries written by Anne Frank, Andy Warhol, or Thomas Mann. However, the use of diaries has long been neglected in organization studies, despite their historical and societal importance. We illustrate how different forms of analyzing diaries enable a “deep analysis of individuals’ internal processes and practices” (Radcliffe, 2018) which cannot be gleaned from other sources of data such as interviews and observations. Diaries exist in different forms, such as “unsolicited diaries” and “solicited diaries” and have different purposes. We evaluate how analyzing diaries can be a valuable source to illuminate the innermost thoughts and feelings of people at the forefront of grand challenges. To exemplify our arguments, we draw on diaries written by medical professionals working for Doctors Without Borders as part of our empirical research project conducted in extreme contexts. We show the value of unsolicited diaries in revealing people’s thought world that is not apprehensible from other modes of communication, and offer a set of practical guidelines on working with data from diaries. Diaries serve to enrich our methodological toolkit by capturing what people think and feel behind the scenes but may not express nor display in public.
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