Raar, Jean, Barut, Meropy, and Azim, Mohammad (2020) The challenge: Re-steering accountability concepts to incorporate biodiversity management and reporting. Sustainability Accounting, Management and Policy Journal, 11 (1). pp. 1-30.

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Abstract

Purpose: The purpose of this paper is to re-kindle debate about finding a conceptual and pragmatic basis for accounting and accountability researchers and to incorporate biodiversity management into the internal practices, routines and communication of organizations.

Design/methodology/approach: A qualitative interplay of theories, particularly structuration theory, applied to an interdisciplinary, communitarian and eco-centric perspective will be used to demonstrate the need for change: for researchers and practitioners to interact with other disciplines and adapt their professional, institutional and governance practices to incorporate biodiversity management and reporting within organizational structures.

Findings: Collective community action can be undertaken by aligning physical biodiversity and its setting with the interrelationship between external information structures, accountability and internal information structures, agent behaviour and the reporting of outcomes. This should assist in reducing the loss of species and richness triggered by unsound economic decision-making.

Practical implications: This is perhaps one of the few accounting studies which discuss theoretical frameworks for the integration of accounting/accountability systems and biological diversity information through a conceptual rethinking.

Social implications: This should assist in reducing the loss of species and richness triggered by unsound economic decision-making.

Originality/value: This paper re-opens the debate regarding the need for an alternative conceptual approach through which biodiversity management can be incorporated into the complexities of business interactions, and the social and natural systems, by using management accounting as a primary vehicle. This is perhaps one of the few accounting studies which discuss theoretical frameworks for the integration of accounting/accountability systems and biological diversity information through a conceptual rethinking.

Item ID:	79756
Item Type:	Article (Research - C1)
ISSN:	2040-803X
Keywords:	Structuration theory, Biodiversity, Management accounting, Natural capital, Community resources, Biodiversity reporting
Copyright Information:	Copyright © 2019, Emerald Publishing Limited.
Date Deposited:	07 Sep 2023 02:01
FoR Codes:	35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3599 Other commerce, management, tourism and services > 359999 Other commerce, management, tourism and services not elsewhere classified @ 100%
SEO Codes:	18 ENVIRONMENTAL MANAGEMENT > 1899 Other environmental management > 189999 Other environmental management not elsewhere classified @ 100%
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