Maroun, W. and Atkins, J.F. orcid.org/0000-0001-8727-0019 (2018) The emancipatory potential of extinction accounting: Exploring current practice in integrated reports. Accounting Forum, 42 (1). pp. 102-118. ISSN 0155-9982
Abstract
This paper adopts a normative approach to develop a dynamic form of corporate reporting designed to deal with the threat posed by mass extinction of species. The proposed reporting framework is intended to show how a type of accounting – which is referred to as extinction accounting – can and should be used to drive positive corporate change and prevent the loss of species. The framework is inspired by both an anthropocentric and deep ecological view on nature and draws on accountancy’s emancipatory potential rather than attempting to find a substitute for current technologies of accounting and accountability. The prior literature on biodiversity and emancipatory accounting is complemented by showing how an innovative form of reporting on a specific environmental issue can be operationalised and used in the short-term to respond to the threats posed by mass extinction.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2017 originally published by Elsevier. This is an author-produced version of a paper subsequently published in Accounting Forum. Uploaded in accordance with the publisher's self-archiving policy. |
Keywords: | Biodiversity; Emancipatory accounting; Extinction accounting; Integrated reporting; Sustainability |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 15 Jan 2018 16:13 |
Last Modified: | 26 Aug 2020 08:53 |
Status: | Published |
Publisher: | Taylor & Francis |
Refereed: | Yes |
Identification Number: | 10.1016/j.accfor.2017.12.001 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:126203 |