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Book part
Publication date: 19 February 2020

Morten T⊘nnessen

Recent efforts to go beyond gross domestic product as a measure of economic performance raise important questions about the nature of the economy, including: what is the best…

Abstract

Recent efforts to go beyond gross domestic product as a measure of economic performance raise important questions about the nature of the economy, including: what is the best measure of a sound, flourishing economy, and what is the purpose of ‘doing well’ in economic terms? One possible measure of the soundness of an economy is the extent to which it results in better lives for humans – a thought that has inspired measures such as the Human Development Index, among others. In the bigger picture, a sound, flourishing economy should also be consistent with good, and perhaps optimal, lives for non-humans, and well-functioning ecosystems. On this measure, economics should not be an altogether anthropocentric enterprise. To go beyond anthropocentric notions of economic performance, a degree of integration between economics, philosophy and biology is required, with Umwelt theory and biosemiotics indicating a way forward. A merely economic outlook can easily lead to the commodification of each and every organism and natural resource, thus neglecting the agency, interests and intrinsic value of animals and other non-humans. To truly ‘serve all’ in an Anthropocene-era world, where the living conditions of practically all organisms on the planet are affected by human economic activities, economists need to acknowledge that there are economic stakeholders beyond humans. This would make economics more compatible with current outlooks in normative ethics with regard to the value of animals, biodiversity, etc., and could be part of a radical reconceptualization of the nature of the economy, in which economic value is situated within value theory in a wider sense.

Details

Innovation and the Arts: The Value of Humanities Studies for Business
Type: Book
ISBN: 978-1-78973-886-5

Keywords

Abstract

Details

Philosophy of Management and Sustainability: Rethinking Business Ethics and Social Responsibility in Sustainable Development
Type: Book
ISBN: 978-1-78973-453-9

Open Access
Article
Publication date: 11 January 2022

Ed Vosselman

The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian…

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Abstract

Purpose

The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity.

Design/methodology/approach

The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity.

Findings

Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account.

Research limitations/implications

Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them.

Practical implications

A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns.

Originality/value

This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.

Details

Qualitative Research in Accounting & Management, vol. 19 no. 2
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 11 September 2018

Giovanna Bertella

This study raises and discusses questions concerning the assumptions of sustainability to uncover aspects that might lead to new critical ways of understanding it. More…

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Abstract

Purpose

This study raises and discusses questions concerning the assumptions of sustainability to uncover aspects that might lead to new critical ways of understanding it. More specifically, the aim of this study is to discuss the adoption of the sustainability approach in wildlife tourism and challenge its underlying anthropocentric assumptions.

Design/methodology/approach

The approach adopted is one of animal ethics, more precisely Ecofeminism.

Findings

The discussion ends by highlighting the possibility for new thinking. In particular, the concept of entangled empathy is presented as a potentially central element for re-thinking wildlife tourism.

Research limitations/implications

This study raises critical questions and starts the conceptualization of a non-anthropocentric approach in wildlife tourism. This can be viewed as a mental exercise that should be developed further and translated into practical suggestions.

Originality/value

This study views innovation as a process of re-thinking sustainability through the adoption of the animal ethics lens.

Details

Tourism Review, vol. 74 no. 2
Type: Research Article
ISSN: 1660-5373

Keywords

Content available
Book part
Publication date: 30 September 2019

Jacob Dahl Rendtorff

Abstract

Details

Philosophy of Management and Sustainability: Rethinking Business Ethics and Social Responsibility in Sustainable Development
Type: Book
ISBN: 978-1-78973-453-9

Article
Publication date: 14 June 2013

Michael John Jones and Jill Frances Solomon

This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and understanding the role of accounting in preserving and enhancing…

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Abstract

Purpose

This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and understanding the role of accounting in preserving and enhancing biodiversity on Planet Earth. The paper aims to raise awareness of the urgent need to address biodiversity loss and extinction and the need for corporations to discharge accountability for their part in the current biodiversity crisis by accounting for their biodiversity‐related strategies and policies. Such accounting is, it is believed, emancipatory and leads to engendering change in corporate behaviour and attitudes.

Design/methodology/approach

The authors reviewed the literature relating to biodiversity across a wide array of disciplines including anthropology, biodiversity, ecology, finance, philosophy, and of course, accounting, in order to build an image of the current state of biodiversity and the role which accounting can and “should” play in the future of biodiversity.

Findings

It is found that the problems underlying accounting for biodiversity fall into four broad categories: philosophical and scientific problems, accountability problems, technical accounting problems, and problems of accounting practice.

Practical implications

Through establishing a framework problematising biodiversity, a roadmap is laid out for researchers and practitioners to navigate a route for future research and policymaking in biodiversity accounting. It is concluded that an interdisciplinary approach to accounting for biodiversity is crucial to ensuring effective action on biodiversity and for accounting for biodiversity to achieve its emancipatory potential.

Originality/value

Although there is a wealth of sustainability reporting research, there is hardly any work exploring the role of accounting in preserving and enhancing biodiversity. There is no research exploring the current state of accounting for biodiversity. This paper summarises the current state of biodiversity using an interdisciplinary approach and introduces a series of papers devoted to the role of accounting in biodiversity accepted for this AAAJ special issue. The paper also provides a framework identifying the diverse problems associated with accounting for biodiversity.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 11 January 2008

Heidi Rapp Nilsen

The paper's purpose is to highlight conflicting interests between combating climate change and the technique of carbon capture and storage (CCS) within the Norwegian petroleum…

853

Abstract

Purpose

The paper's purpose is to highlight conflicting interests between combating climate change and the technique of carbon capture and storage (CCS) within the Norwegian petroleum industry.

Design/methodology/approach

This paper is written in a conceptual form. The theoretical starting point is that strong sustainable development is necessary to combat climate change. The practical example is state‐of‐the‐art of CCS, and whether this contributes to combat climate change or not.

Findings

This paper finds using circulation economics adds essential environmental preconditions to the technique of CCS. First, the global environmental gain must not be outnumbered through an increase in production volume. Second, if the technique does not contribute to strong sustainable development then the producers must instead limit the extraction of petroleum.

Research limitations/implications

The figures in this paper build upon the current knowledge within this research area. Extensive research is taking place, and may change the figures. The findings and conclusions of this paper will not be affected though by changes in figures.

Practical implications

The findings of this paper show that it is necessary to use a holistic and global theoretical approach in choosing tools to combat climate change.

Originality/value

The paper uses a relatively new economic theoretical approach to highlight environmental aspects regarding a technique of capturing carbon, which is currently being developed to combat climate change.

Details

International Journal of Social Economics, vol. 35 no. 1/2
Type: Research Article
ISSN: 0306-8293

Keywords

Book part
Publication date: 15 August 2002

Andreas Kontoleon, Richard Macrory and Timothy Swanson

The paper focuses on the question of the extent to which individual preference-based values are suitable in guiding environmental policy and damage assessment decisions. Three…

Abstract

The paper focuses on the question of the extent to which individual preference-based values are suitable in guiding environmental policy and damage assessment decisions. Three criteria for “suitableness” are reviewed: conceptual, moral and legal. Their discussion suggests that: (i) the concept of economic value as applied to environmental resources is a meaningful concept based on the notion of trade-off; (ii) the limitations of the moral foundations of cost-benefit analysis do not invalidate its use as a procedure for guiding environmental decision making; (iii) the input of individual preferences into damage assessment is compatible with the basic foundations of tort law; (iv) using individual preference-based methods provides incentives for efficient levels of due care; (v) determining standing is still very contentious for various categories of users as well as for aggregating non-use values. Overall, the discussion suggests that the use of preference-based approaches in both the policy and legal arenas is warranted provided that they are accurately applied, their limitations are openly acknowledged and they assume an information-providing rather than a determinative role.

Details

An Introduction to the Law and Economics of Environmental Policy: Issues in Institutional Design
Type: Book
ISBN: 978-0-76230-888-0

Content available
Book part
Publication date: 19 February 2020

Abstract

Details

Innovation and the Arts: The Value of Humanities Studies for Business
Type: Book
ISBN: 978-1-78973-886-5

Article
Publication date: 13 June 2023

Adam Lovasz

Drawing on the work of Niklas Luhmann, the paper argues that technology can be viewed as a self-referential system which is autonomous from both human beings and other function…

Abstract

Purpose

Drawing on the work of Niklas Luhmann, the paper argues that technology can be viewed as a self-referential system which is autonomous from both human beings and other function systems of society. The paper aims to develop a philosophy of technology from the work of Niklas Luhmann. To achieve this aim, it draws upon the systems-theory work of Jacques Ellul, a philosopher of technology who focuses on the autonomous potential of technological evolution.

Design/methodology/approach

The paper draws on the work of Niklas Luhmann and Jacques Ellul to explore the theme of autonomous technology and what this means for our thinking about technological issues in the twenty-first century. Insights from these two thinkers and researchers working in the Luhmannian sociological tradition are applied to remote work.

Findings

The sociological approach of Luhmann, coupled with Ellul's insights into the autonomous nature of technology, can help us develop a systems theory of technology which takes seriously its irreducibility to human functions.

Research limitations/implications

The paper contributes to the growing sociological literature that thematizes the Luhmannian approach to technology, helping us better understand this phenomenon and think in new ways about what technological autonomy means.

Originality/value

The paper brings together the work of Luhmann, Ellul and contemporary researchers to advance a new understanding of technology and technological communication.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

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