Accounting, Auditing & Accountability Journal: Volume 36 Issue 6

Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness

Jill Frances Atkins, Federica Doni, Karen McBride, Christopher Napier

This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by…

Environmental accounting and state power in the Grand Duchy of Tuscany (1537–1621)

Michele Bigoni, Simone Lazzini, Zeila Occhipinti, Roberto Verona

The study investigates the use of early forms of environmental accounting in the implementation of environmental strategies in the Grand Duchy of Tuscany between the 16th and 17th…

Interconnectedness and the web of accountabilities: Humboldtian approaches to social and environmental accounting

Othmar Manfred Lehner, Orthodoxia Kyriacou

Current accounting practice tends to split environmental complexities into quantifiable, codified elements, producing codified simplifications of the “complex” in pursuit of…

Open ledger sustainability accounting for community forests: the case of Qingshui river society of southwest China in the 18th-19th centuries

Xiaorui Wang, Shen Hu

This article intends to explore the sustainability accounting practices that emerge from the business of artificial forestry in the Qingshui River society of southwest China in…

“As bad as bad can be”: accounting for species extinction in the North Pacific

Karen McBride, Roza Sagitova, Olga Cam

This paper explores the reporting of the Russian American Company (RAC), from 1840 to 1863. Trading in fur, company fears of animal extinctions viewed from a monetary perspective…

Accountability and accounting for fisheries – six decades of reporting by the Electricity Supply Board of Ireland, 1935–1993

Martin Quinn, Alonso Moreno, Bibek Bhatta

This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting…

Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni’s struggle for emancipation

Sarah George Lauwo, Osamuyimen Egbon, Mercy Denedo, Amanze Rajesh Ejiogu

This paper explores the historical roots of environmental accountability in the Niger Delta region of Nigeria by focusing on the campaigns for social and environmental justice by…

An algorithmic historiography of biodiversity accounting literature

Gennaro Maione, Corrado Cuccurullo, Aurelio Tommasetti

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in…