Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/25661
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dc.contributor.authorRussell, Shonaen_UK
dc.contributor.authorMilne, Markusen_UK
dc.contributor.authorDey, Colinen_UK
dc.date.accessioned2017-10-24T23:04:43Z-
dc.date.available2017-10-24T23:04:43Z-
dc.date.issued2017en_UK
dc.identifier.urihttp://hdl.handle.net/1893/25661-
dc.description.abstractPurpose: This paper reviews and synthesises academic research in environmental accounting and demonstrates its shortcomings. It provokes scholars to rethink their conceptions of ‘accounts’ and ‘nature’, and alongside others in this AAAJ special issue, provides the basis for an agenda for theoretical and empirical research that begins to ‘ecologise’ accounting.  Design/methodology/approach: Utilising a wide range of thought from accounting, geography, sociology, political ecology, nature writing and social activism, the paper provides an analysis and critique of key themes associated with 40 years research in environmental accounting. It then considers how that broad base of work in social science, particularly pragmatic sociology (e.g. Latour, Boltanksi and Thévenot), could contribute to reimagining an ecologically informed accounting.  Findings: Environmental accounting research overwhelmingly focuses on economic entities and their inputs and outputs. Conceptually, an ‘information throughput’ model dominates. There is little or no environment in environmental accounting, and certainly no ecology. The papers in this AAAJ special issue contribute to these themes, and alongside social science literature, indicate significant opportunities for research to begin to overcome them.  Research Implications: This paper outlines and encourages the advancement of ecological accounts and accountabilities drawing on conceptual resources across social sciences, arts and humanities. It identifies areas for research to develop its interdisciplinary potential to contribute to ecological sustainability and social justice.  Originality: How to ‘ecologise’ accounting and conceptualise human and non-human entities has received little attention in accounting research. This paper and AAAJ special issue provides empirical, practical and theoretical material to advance further work.en_UK
dc.language.isoenen_UK
dc.publisherEmeralden_UK
dc.relationRussell S, Milne M & Dey C (2017) Accounts of Nature and the Nature of Accounts: Critical reflections on environmental accounting and propositions for ecologically informed accounting. Accounting, Auditing and Accountability Journal, 30 (7), pp. 1426-1458. https://doi.org/10.1108/AAAJ-07-2017-3010en_UK
dc.rightsPublisher policy allows this work to be made available in this repository. Published in Accounting, Auditing & Accountability Journal, Vol. 30 Issue: 7, pp.1426-1458 by Emerald. The original publication is available at: https://doi.org/10.1108/AAAJ-07-2017-3010. This article is deposited under the Creative Commons Attribution Non-commercial International Licence 4.0 (CC BY-NC 4.0). Any reuse is allowed in accordance with the terms outlined by the licence (https://creativecommons.org/licenses/by-nc/4.0/). To reuse the AAM for commercial purposes, permission should be sought by contacting permissions@emeraldinsight.com.en_UK
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/en_UK
dc.subjectcounter accountsen_UK
dc.subjectecological accountsen_UK
dc.subjectenvironmental accountingen_UK
dc.subjecthuman-natureen_UK
dc.subjectnatureen_UK
dc.subjectnon-humanen_UK
dc.subjectpragmatic sociologyen_UK
dc.subject‘orders of worth’en_UK
dc.subjectpluralismen_UK
dc.subjectsustainabilityen_UK
dc.titleAccounts of Nature and the Nature of Accounts: Critical reflections on environmental accounting and propositions for ecologically informed accountingen_UK
dc.typeJournal Articleen_UK
dc.identifier.doi10.1108/AAAJ-07-2017-3010en_UK
dc.citation.jtitleAccounting, Auditing and Accountability Journalen_UK
dc.citation.issn0951-3574en_UK
dc.citation.volume30en_UK
dc.citation.issue7en_UK
dc.citation.spage1426en_UK
dc.citation.epage1458en_UK
dc.citation.publicationstatusPublisheden_UK
dc.citation.peerreviewedRefereeden_UK
dc.type.statusAM - Accepted Manuscripten_UK
dc.author.emailcolin.dey@stir.ac.uken_UK
dc.citation.date18/09/2017en_UK
dc.contributor.affiliationUniversity of St Andrewsen_UK
dc.contributor.affiliationUniversity of Canterburyen_UK
dc.contributor.affiliationAccounting & Financeen_UK
dc.identifier.isiWOS:000412327100001en_UK
dc.identifier.scopusid2-s2.0-85029681973en_UK
dc.identifier.wtid523363en_UK
dc.contributor.orcid0000-0002-8035-4807en_UK
dc.date.accepted2017-07-14en_UK
dc.date.filedepositdate2017-07-17en_UK
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