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dc.contributor.authorRussell, Shonaen_UK
dc.contributor.authorMilne, Markusen_UK
dc.contributor.authorDey, Colinen_UK
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.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.
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: 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 ( To reuse the AAM for commercial purposes, permission should be sought by contacting
dc.subjectcounter accountsen_UK
dc.subjectecological accountsen_UK
dc.subjectenvironmental accountingen_UK
dc.subjectpragmatic sociologyen_UK
dc.subject‘orders of worth’en_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.citation.jtitleAccounting, Auditing and Accountability Journalen_UK
dc.type.statusAM - Accepted Manuscripten_UK
dc.contributor.affiliationUniversity of St Andrewsen_UK
dc.contributor.affiliationUniversity of Canterburyen_UK
dc.contributor.affiliationAccounting & Financeen_UK
Appears in Collections:Accounting and Finance Journal Articles

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