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The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year period in the context of their campaign to create visibilities about hydroelectric dam projects along the Chang Jiang.

Drawing on conceptions of the human–nature relationship, including those evident in ancient Chinese philosophy and mythology, and the Chinese way of viewing and resolving conflict, this paper offers an interpretive analysis of the alternative accounts of GEV in terms of their form and content.

In terms of their content, the alternative accounts reflect elements of interrelated thinking, being underpinned by a recognition of the relationship between humans and nature, which is evident in Confucianism, Taoism and ancient Chinese mythology. The strategies adopted by GEV are a non-confrontational but feasible way to promote their ecological beliefs in the Chinese context.

The study suggests that social and environmental accounting (SEA) in developing countries is steeped in local cultural and philosophical traditions that need to be considered and incorporated into the design of alternative accounts.

The study contributes to the very limited literature that offers qualitative analyses of SEA in developing countries.

In writing this article,¹ I have been guided by the questions of by what means the Xambioá deal with commerce and how it makes sense, and what part it plays in their attribution of meaning to the world. I attempt to demonstrate that the use of money, and internal commerce, among the Xambioá are not historical accidents. Money and merchandise are the objects of tireless experiences by the Xambioá. They appropriate meaningfully these allogenic elements and make them circulate in their own way. I suggest that the appropriation of a signifying element like money occurred not only because of its utility but because it is a highly meaningful element. People and things are introduced and are signified according to native logic.

This interdisciplinary study re-evaluates the Sungai Melaka flood mitigation project’s impact on community success in Malaysia’s UNESCO World Heritage site, broadening the definition of success considering historical and cultural significance. This study aims to revisit success metrics, focusing on the project’s influence on people’s interactions, cultural well-being, social cohesion and heritage preservation.

This study explored visitors’ reviews of their experience visiting Sungai Melaka in several data collection stages. The first data collection involved a Web survey posted on Facebook to capture diverse perspectives of the population and grasp the core strand of knowledge to focus on the second data collection, the questionnaire. The final stage involved interviews to generate rich qualitative data.

The findings of this study revealed that the impact exceeded tangible outcomes, as the project impacted people’s interactions and practices. This research assesses cultural benefits, incorporating these indicators into evaluating cultural ecosystem services by capturing local visitors’ and communities’ perceptions, preferences and behaviours. The findings found that other project success attributes include identities, capabilities and experience, further defining learning, health, economics, connection to nature and symbolism.

This research explores the meaning of project success beyond the traditional metrics by capturing success from the users’ perspectives and people’s interaction and their impact on culture and well-being. The cultural ecosystem services framework used in this study is applied to explore the interactions between people and the facility and its effect on the people.

This study aims to analyze the policies and strategies used by governmental organizations to address the impacts of climate change in informal neighborhoods, kampungs, such as Bukit Duri and Melayu in Jakarta, Indonesia, focusing on canal and river flooding mitigation and infrastructure development. The research examines the displacement of residents due to the demolition of informal settlements along riverbanks, the role of different governmental organizations and the implications of these policies on affected communities.

This study uses the theoretical framework of environmental injustice to evaluate the strategies used by the Indonesian Government to address climate change adaptation in Jakarta, with a specific focus on the problem of flooding and its impact on displacement. By analyzing the history and outcomes of flood mitigation policies, this paper assesses the government’s strategies related to infrastructure, evacuation and socialization. In doing so, the study examines the social impact of these policies on affected communities. Furthermore, social listening and media analysis of Twitter data and various news outlets are conducted to gain insights into the living conditions and experiences of displaced residents in two public housing projects.

The study revealed the challenges faced by the government in implementing policies for climate change adaptation and flood mitigation in Jakarta, including a lack of community engagement with residents of the Kampungs in the decision-making process for relocation. Despite government efforts and providing low-cost apartments (rusuwana), the analysis sheds light on the various forms of injustice that result from the government’s approach to climate change adaptation in Jakarta.

This study examines social justice issues in Jakarta’s informal neighborhoods and explores locally driven efforts vs government-mandated policies for managing natural hazards and adapting to climate change.

The COVID-19 pandemic struck roughly halfway through the execution of my dissertation research: an investigation of single-person business ownership as an alternative form of work. As the pandemic continued on its course, I was fortunate enough to be able to reconnect with many of my informants to find out how they had weathered the crisis. In this article, I review ethnographically the strategies pursued by some nonemployers to weather the economic storm, including follow-up interviews and the results of a survey of North Carolina nonemployer business owners covering how they had fared during the pandemic. Finally, I close by considering nonemployer resilience as a function of the agency they are able to exercise over the way they work.

Golestan province in the northern part of Iran has been affected by devastating floods. There has been a significant change in the pattern of rainfall in Golestan province based on an analysis of the seven heaviest rainfall events in recent decades. Climate change appears to be a significant contributing factor to destructive floods. Thus, this paper aims to assess the susceptibility of this area to flash floods in case of heavy downpours.

This paper uses a variety of computational approaches. Following the collection of data, spatial analyses have been conducted and validated. The layers of information are then weighted, and a final risk map is created. Fuzzy analytical hierarchy process, geographic information system and frequency ratio have been used for data analysis. In the final step, a flood risk map is prepared and discussed.

Due to the complex interaction between thermal fluctuations and precipitation, the situation in the area is further complicated by climate change and the variations in its patterns and intensities. According to the study results, coastal areas of the Caspian Sea, the Gorganrood Basin and the southern regions of the province are predicted to experience flash floods in the future. The research criteria are generalizable and can be used for decision-making in areas exposed to flash flood risk.

The unique feature of this paper is that it evaluates flash flood risks and predicts flood-prone areas in the northern part of Iran. Furthermore, some interventions (e.g. remapping land use and urban zoning) are provided based on the socioeconomic characteristics of the region to reduce flood risk. Based on the generated risk map, a practical suggestion would be to install and operate an integrated rapid flood warning system in high-risk zones.

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of gender, class and race.

The authors draw on diary notes taken over a period of 13 years in France and Senegal in the context of the first author's family interactions with a community of ten Black immigrant women. The paper relies on Black feminist perspectives, namely, Lorde's work on difference and survival to illuminate how this community of women uses the creative power of its “self-defined differences” to build its own accounting system – a tontine – and work towards its emancipation.

The authors find that to fight oppressive marginalising structures, the women develop a tontine, an autonomous, self-managed, women-made banking system providing them with cash and working on the basis of trust. This alternative accounting scheme endeavours to fulfil their “situated needs”: to build a home of their own in Senegal. The authors conceptualise the tontine as a “situated accounting” scheme built on the women's own terms, on the basis of sisterhood and opacity. This accounting system enables the women to work towards their “situated emancipation”, alleviating the burden of their marginalisation.

This paper gives visibility to vulnerable women's agentic capacities through accounting. As no single story captures the nuances and complexities of accounting, further exploration is encouraged.

This paper contributes to the counter-accounting literature that engages with vulnerable, “othered” populations, shedding light on the counter-practices of accounting within a community of ten Black precarious women. In so doing, this study problematises these counter-practices as intersectional and built on “survival skills”. The paper further outlines the emancipatory potential of alternative systems of accounting. It ends with some reflections on doing research through activist curiosity and the need to rethink academic research and knowledge in opposition to dominant epistemic standards of knowledge creation.