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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.

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.

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.

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.

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 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.

To the authors’ knowledge this is the first attempt to analyse and interpret nature diaries as accounts of biodiversity and extinction.

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.

The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.

The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.

The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.

The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.

Leaders today are continuously seeking models to navigate through the challenges posed by the pandemic times, so as to help the organizations flourish in the volatile business environment. This paper attempts to explore the alignment of insights drawn from the ancient Indian scripture, the Bhagavad Gita, with today’s leadership requirements, towards the betterment of both the leaders and organizations.

A qualitative approach with thematic analysis is used to identify leadership qualities pertinent in difficult times through interviews with 15 employees at leadership positions. It establishes the alignment of the qualities with the sapient advice from the Holy Scripture, maneuvered by today’s leaders to become more purposeful and impactful.

The discernments from the Bhagavad Gita holistically entwine the emotional, intellectual and spiritual aspects of resilient leaders and provide guidance on the leaders’ attitude towards work, behaviour and self management, to help steer through the challenging environment. With turbulent changes during the COVID-19 pandemic, conventional leadership skills would be outmoded, and hence the leaders need to strengthen the critical shifts in their own established sets of attitudes as well as that of their workforce.

Under the changing work environment, while the new leadership narrative of the world beyond takes shape, this study delves both into ancient Indian wisdom and current opinion to identify a template of workable practices that would differentiate extraordinary leaders from the rest.

The increasing frequency and intensity of the extreme weather events could cause devastating consequences in tourism. Climate change–related extreme weather events and their relation to tourism is an emerging field for education and research. The purpose of this study is to categorize the impact of climate change on tourist destinations with regard to extreme weather-related risks in outdoor recreation and tourism. Managerial implications for policymakers and stakeholders are discussed.

To outline the risks from climate change associated with tourism, this study uses the Prisma analysis for identification, screening, checking for eligibility and finding relevant literature for further categorization.

Based on a thoroughly examination of relevant literature, risks and threats posed by climate change could be categorized into following four areas: reduced experiential value in outdoor winter recreation; reduced value in beach scenery and comfort; land degradation and reduced biodiversity; and reduced value in personal safety and comfort in tourism. It also focuses on the significance of using big data applications in catastrophic disaster management and risk reduction. Recommendations with technology and data analytics to continuously improve the disaster management process in tourism education are provided based on findings of this study.

Primary contributions of this study include the following: providing a summarized overview of the risks associated with climate change in terms of tourist experiential value for educational implications; and revealing the role of data analytics in disaster management in the context of tourism and climate change for tourism education.