TY - JOUR
T1 - Accounting and accountability in the Anthropocene
AU - Bebbington, Jan
AU - Österblom, Henrik
AU - Crona, Beatrice
AU - Jouffray, Jean-Baptiste
AU - Larrinaga, Carlos
AU - Russell, Shona Louise
AU - Scholtens, Bert
N1 - This research received funding from the Walton Family Foundation (2017-693, 2018-1371), the David and Lucile Packard Foundation (2017-66205, 2019-68336), and the Gordon and Betty Moore Foundation (5668.01).
PY - 2020
Y1 - 2020
N2 - Purpose: This paper aims to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship.Design/methodology/approach: The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross disciplinary contributions, interpretations and contestations. Some points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector.Findings: This paper develops findings in two areas. First, there are suggestions about how accounting scholarship might be further developed by the provocation that thinking about the Anthropocene provides. Second, we suggest new accounting research findings, through engagement with the case study, and propose that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene.Research limitations/implications: The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates.Practical implications: While accounting practice might have to change to deal with Anthropocene induces effects, this paper focuses on implications for accounting scholarship.Social implications: Human wellbeing is likely to be impacted should environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature-human interactions and how this affects accounting thought.Originality/value: This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.
AB - Purpose: This paper aims to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship.Design/methodology/approach: The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross disciplinary contributions, interpretations and contestations. Some points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector.Findings: This paper develops findings in two areas. First, there are suggestions about how accounting scholarship might be further developed by the provocation that thinking about the Anthropocene provides. Second, we suggest new accounting research findings, through engagement with the case study, and propose that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene.Research limitations/implications: The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates.Practical implications: While accounting practice might have to change to deal with Anthropocene induces effects, this paper focuses on implications for accounting scholarship.Social implications: Human wellbeing is likely to be impacted should environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature-human interactions and how this affects accounting thought.Originality/value: This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.
KW - Anthropocene
KW - Stewardship
KW - Sustainability science
KW - Accounting
KW - Accountability
U2 - 10.1108/AAAJ-11-2018-3745
DO - 10.1108/AAAJ-11-2018-3745
M3 - Article
SN - 0951-3574
VL - 33
SP - 152
EP - 177
JO - Accounting, Auditing & Accountability Journal
JF - Accounting, Auditing & Accountability Journal
IS - 1
ER -