Building on a recent commentary (Cuckston 2018a), this special issue of Social and Environmental Accountability Journal on Accounting and Conservation aims to explore the role that accounting can play in enabling and organising the conservation of nature.
Research into accounting for biodiversity has rapidly emerged as a vibrant field of interdisciplinary research. Scholars in this area share a belief that accounting has a role to play in stemming the alarmingly high rate of planetary biodiversity loss (see Ceballos et al. 2015). There have, however, been divergent ideas about what this role can/should be. Many studies focus on corporate reporting on biodiversity (e.g. Rimmel and Jonall 2013; van Liempd and Busch 2013; Atkins and Maroun 2018; Adler, Mansi, and Pandey 2018), but it is as yet unclear how this reporting can lead to biodiversity conservation. Other studies more directly engage with the practice of conservation, by examining conservation organisations (Samkin, Schneider, and Tappin 2014; Powell and Tilt 2017), market mechanisms that purport to incentivise conservation (Tregidga 2013; Cuckston 2013, 2018b; Sullivan and Hannis 2017; Elad 2014), ecosystems management (Cuckston 2017; Feger and Mermet 2017; Dey and Russell 2014; Lanka, Khadaroo, and Bohm 2017), and conservation strategies (Cuckston 2018c; Russell, Milne, and Dey 2017; Thomson 2014; Gray and Milne 2018; Christian 2014).
Conservation is an active process of organising the world in ways that are conducive to protection of wildlife (Hambler and Canney 2013; Jepson and Ladle 2010). Accounting can play a vital role in this organising (cf. Miller and Power 2013). Thus the challenge for accounting researchers is to explain this role: how is accounting, in its various forms, implicated in conservation activities? The principal aim of this special issue is to provide a space for addressing this challenge. Submissions are welcomed on any topic relating to the connection between accounting and conservation, using any methodological approach, from any theoretical/conceptual position. Submissions that seek to develop novel conceptualisations of the relation between accounting and conservation are particularly encouraged.
In line with SEAJ’s commitment to providing a forum for diverse forms of scholarly output, short pieces, commentaries, polemics, essays and reviews relevant to the special issue are welcome. Topics relevant to this special issue may include (but are certainly not restricted to):
- Accounting systems in conservation organisations and projects
- Performance measurement systems for conservation
- Accounting in the management of ecological systems
- Use of market mechanisms and certifications in conservation
- Business engagement with conservation
- Ranking devices in conservation
- Role of biodiversity indicators in formulating/implementing conservation policies
- Accountability for conservation, including for social consequences of conservation
- Interactions between accounting and conservation strategies
- Accounting and competing visions for nature conservation
Submission Instructions and Dates
The closing date for submissions for this special issue is 30 November 2019. All papers will be peer-reviewed in line with SEAJ’s normal procedures. The guest editor welcomes early expressions of interest. All queries may be directed to Thomas Cuckston, email@example.com. Authors can find all further instruction here.
Adler, R., M. Mansi, and R. Pandey. 2018. "Biodiversity and Threatened Species Reporting by the Top Fortune Global Companies." Accounting, Auditing and Accountability Journal 31 (3):787-825.
Atkins, J., and W. Maroun. 2018. "Integrated Extinction Accounting and Accountability: Building an Ark." Accounting, Auditing and Accountability Journal 31 (3):750-786.
Ceballos, G., P. Ehrlich, A. Barnosky, A. Garcia, R. Pringle, and T. Palmer. 2015. "Accelerated Modern Human-Induced Species Losses: Entering the Sixth Mass Extinction." Science Advances 1 (5):e1400253.
Christian, J. 2014. "Accounting for Biodiversity - a Deep Ecology Perspective." In Accounting for Biodiversity, edited by M. Jones, 124-145. Oxford: Routledge.
Cuckston, T. 2013. "Bringing Tropical Forest Biodiversity Conservation into Financial Accounting Calculation." Accounting, Auditing and Accountability Journal 26 (5):688-714.
Cuckston, T. 2017. "Ecology-Centred Accounting for Biodiversity in the Production of a Blanket Bog." Accounting, Auditing and Accountability Journal 30 (7):1537-1567.
Cuckston, T. 2018a. "Making Accounting for Biodiversity Research a Force for Conservation." Social and Environmental Accountability Journal 38 (3). https://doi.org/10.1080/0969160X.2018.1516559.
Cuckston, T. 2018b. "Creating Financial Value for Tropical Forests by Disentangling People from Nature." Accounting Forum. In press. https://doi.org/10.1016/j.accfor.2018.07.001.
Cuckston, T. 2018c. "Making Extinction Calculable." Accounting, Auditing and Accountability Journal 31 (3):849-874.
Dey, C., and S. Russell. 2014. "Who Speaks for the River? Exploring Biodiversity Accounting Using an Arena Approach." In Accounting for Biodiversity, edited by M. Jones, 245-266. Oxford: Routledge.
Elad, C. 2014. "Forest Certification and Biodiversity Accounting in the Congo Basin Countries." In Accounting for Biodiversity, edited by M. Jones, 189-211. Oxford: Routledge.
Feger, C., and L. Mermet. 2017. "A Blueprint Towards Accounting for the Management of Ecosystems." Accounting, Auditing and Accountability Journal 30 (7):1511-1536.
Gray, R., and M. Milne. 2018. "Perhaps the Dodo Should Have Accounted for Human Beings? Accounts of Humanity and (Its) Extinction." Accounting, Auditing and Accountability Journal 31 (3):826-848.
Hambler, C., and S. Canney. 2013. Conservation. Cambridge: Cambridge University Press.
Jepson, P., and R. Ladle. 2010. Conservation. Oxford: Oneworld Publications.
Lanka, S., I. Khadaroo, and S. Bohm. 2017. "Agroecology Accounting: Biodiversity and Sustainable Livelihoods from the Margins." Accounting, Auditing and Accountability Journal 30 (7):1592-1613.
Miller, P., and M. Power. 2013. "Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory." The Academy of Management Annals 7 (1):557-605.
Powell, L., and C. Tilt. 2017. "The Examination of Power and Politics in a Conservation Organisation." Accounting, Auditing and Accountability Journal 30 (3):482-509.
Rimmel, G., and K. Jonall. 2013. "Biodiversity Reporting in Sweden: Corporate Disclosure and Preparers' Views." Accounting, Auditing and Accountability Journal 26 (5):746-778.
Russell, S., M. Milne, and C. Dey. 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):1426-1458.
Samkin, G., A. Schneider, and D. Tappin. 2014. "Developing a Reporting and Evaluation Framework for Biodiversity." Accounting, Auditing and Accountability Journal 27 (3):527-562.
Sullivan, S., and M. Hannis. 2017. "'Mathematics Maybe, but Not Money': On Balance Sheets, Numbers and Nature in Ecological Accounting." Accounting, Auditing and Accountability Journal 30 (7):1459-1480.
Thomson, I. 2014. "Biodiversity, International Conventions, Government Strategy and Indicators: The Case of the Uk." In Accounting for Biodiversity, edited by M. Jones. Oxford: Routledge.
Tregidga, H. 2013. "Biodiversity Offsetting: Problematisation of an Emerging Governance Regime." Accounting, Auditing and Accountability Journal 26 (5):806-832.
van Liempd, D., and J. Busch. 2013. "Biodiversity Reporting in Denmark." Accounting, Auditing and Accountability Journal 26 (5):833-872.
- Guest Editor: Thomas Cuckston, Aston Business School, UK (firstname.lastname@example.org)