IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v82y2022ics104523542100040x.html
   My bibliography  Save this article

Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia

Author

Listed:
  • Rodrigue, Michelle
  • Romi, Andrea M.

Abstract

This essay reflects on the current environmental crises and their complex interlinkages with social inequities, calling for individualized accounting to empower and facilitate a collective agency necessary to counter socio-environmental system deterioration. Drawing on Gaia theory (Lovelock, 1983, 2006) and its attention to an evolving system comprised of all living and non-living things, self-regulated by virtue of feedback loops, we address the notion that nature and society are interconnected in their anthropocentric climate ramifications. We discuss opportunities for accounting researchers to intensify system thinking, providing insights into and accounts of the interconnected nature of the natural and social environments. By means of feedback loops, we propose individualized system accountings, assisting individuals in recognizing and appreciating the web of repercussions resulting from their actions, and encouraging individual engagement in and accountability for our current “system crises.” Our contribution is found in assembling knowledge of the reciprocal evolution of social and environmental ramifications within a complex system view, offering individualized accounting to complement current social and environmental accounting research and praxis. Adopting Latour (2017)'s views on “dis-hoping” (putting trust into action rather than mere hope), we argue the importance of recognizing that we are savior-less and that the emancipatory potential of accounting might lie in providing individual, local, and experiential knowledge of the influence on and consequences from our Gaian crisis, ultimately empowering individuals to act holistically. Altogether, we dis-hope our discussions may provide a springboard to a more encompassing, more complex, and messier approach to research, one placing socio-environmental interconnections center stage.

Suggested Citation

  • Rodrigue, Michelle & Romi, Andrea M., 2022. "Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    • Handle: RePEc:eee:crpeac:v:82:y:2022:i:c:s104523542100040x
    DOI: 10.1016/j.cpa.2021.102321
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S104523542100040X
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2021.102321?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Markus Milne & Rob Gray, 2013. "W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting," Journal of Business Ethics, Springer, vol. 118(1), pages 13-29, November.
    2. Cooper, Christine & Graham, Cameron & Himick, Darlene, 2016. "Social impact bonds: The securitization of the homeless," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 63-82.
    3. Leonardo Rinaldi & Charles H. Cho & Sumit K. Lodhia & Giovanna Michelon & Carol A. Tilt, 2020. "Accounting in times of the COVID-19 pandemic: a forum for academic research," Accounting Forum, Taylor & Francis Journals, vol. 44(3), pages 180-183, July.
    4. Rob Gray & Markus J. Milne, 2018. "Perhaps the Dodo should have accounted for human beings? Accounts of humanity and (its) extinction," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(3), pages 826-848, March.
    5. Matias Laine & Matthew Scobie & Matthew Sorola & Helen Tregidga, 2020. "Special Issue Editorial: Social and Environmental Account/Ability 2020 and Beyond," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 40(1), pages 1-23, January.
    6. C. Feger & Laurent Mermet & Bhaskar Vira & Prue F E Addison & Richard Barker & Frank Birkin & John Burns & Stuart Cooper & Denis Couvet & Thomas Cuckston & Gretchen C Daily & Colin Dey & Louise Gallag, 2019. "Four priorities for new links between conservation science and accounting research," Post-Print hal-01939045, HAL.
    7. Jim Gillon, 2000. "Feedback on Gaia," Nature, Nature, vol. 406(6797), pages 685-686, August.
    8. Andy Sumner & Christopher Hoy & Eduardo Ortiz-Juarez, 2020. "Estimates of the impact of COVID-19 on global poverty," WIDER Working Paper Series wp-2020-43, World Institute for Development Economic Research (UNU-WIDER).
    9. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
    10. Carly A. Phillips & Astrid Caldas & Rachel Cleetus & Kristina A. Dahl & Juan Declet-Barreto & Rachel Licker & L. Delta Merner & J. Pablo Ortiz-Partida & Alexandra L. Phelan & Erika Spanger-Siegfried &, 2020. "Compound climate risks in the COVID-19 pandemic," Nature Climate Change, Nature, vol. 10(7), pages 586-588, July.
    11. Martin Messner, 2009. "The Limits of Accountability," Post-Print hal-00486747, HAL.
    12. Roberts, John, 2001. "Corporate Governance and the Ethics of Narcissus," Business Ethics Quarterly, Cambridge University Press, vol. 11(1), pages 109-127, January.
    13. Balmann, Alfons & Valentinov, Vladislav, 2016. "Towards a Theory of Structural Change in Agriculture: Just Economics?," 149th Seminar, October 27-28, 2016, Rennes, France 246420, European Association of Agricultural Economists.
    14. Hopwood, Anthony G., 2009. "Accounting and the environment," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 433-439, April.
    15. Lehman, Glen, 1999. "Disclosing new worlds: a role for social and environmental accounting and auditing," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 217-241, April.
    16. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
    17. Annisette, Marcia & Prasad, Ajnesh, 2017. "Critical accounting research in hyper-racial times," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 5-19.
    18. Corinne Le Quéré & Robert B. Jackson & Matthew W. Jones & Adam J. P. Smith & Sam Abernethy & Robbie M. Andrew & Anthony J. De-Gol & David R. Willis & Yuli Shan & Josep G. Canadell & Pierre Friedlingst, 2020. "Temporary reduction in daily global CO2 emissions during the COVID-19 forced confinement," Nature Climate Change, Nature, vol. 10(7), pages 647-653, July.
    19. Dante A. Urbina & Alberto Ruiz‐Villaverde, 2019. "A Critical Review of Homo Economicus from Five Approaches," American Journal of Economics and Sociology, Wiley Blackwell, vol. 78(1), pages 63-93, January.
    20. Faber, Malte & Petersen, Thomas & Schiller, Johannes, 2002. "Homo oeconomicus and homo politicus in Ecological Economics," Ecological Economics, Elsevier, vol. 40(3), pages 323-333, March.
    21. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.
    22. Timothy M. Lenton, 1998. "Gaia and natural selection," Nature, Nature, vol. 394(6692), pages 439-447, July.
    23. Rachel E. Baker & Ayesha S. Mahmud & C. Jessica E. Metcalf, 2018. "Dynamic response of airborne infections to climate change: predictions for varicella," Climatic Change, Springer, vol. 148(4), pages 547-560, June.
    24. Simon L. Lewis & Mark A. Maslin, 2015. "Defining the Anthropocene," Nature, Nature, vol. 519(7542), pages 171-180, March.
    25. Dale Tweedie & James Hazelton, 2019. "Economic inequality: problems and perspectives for interdisciplinary accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(7), pages 1982-2003, August.
    26. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    27. Jane Andrew, 2000. "The accounting craft and the environmental crisis: reconsidering environmental ethics," Accounting Forum, Taylor & Francis Journals, vol. 24(2), pages 197-222, June.
    28. Schweiker, William, 1993. "Accounting for ourselves: Accounting practice and the discourse of ethics," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 231-252, April.
    29. Delphine Gibassier & Giovanna Michelon & Mélodie Cartel, 2020. "The future of carbon accounting research: “we’ve pissed mother nature off, big time”," Post-Print hal-02810507, HAL.
    30. Juliet Bedford & Jeremy Farrar & Chikwe Ihekweazu & Gagandeep Kang & Marion Koopmans & John Nkengasong, 2019. "A new twenty-first century science for effective epidemic response," Nature, Nature, vol. 575(7781), pages 130-136, November.
    31. Johan Rockström & Will Steffen & Kevin Noone & Åsa Persson & F. Stuart Chapin & Eric F. Lambin & Timothy M. Lenton & Marten Scheffer & Carl Folke & Hans Joachim Schellnhuber & Björn Nykvist & Cynthia , 2009. "A safe operating space for humanity," Nature, Nature, vol. 461(7263), pages 472-475, September.
    32. Paul J. Crutzen, 2002. "Geology of mankind," Nature, Nature, vol. 415(6867), pages 23-23, January.
    33. Lee D. Parker, 2020. "The COVID-19 office in transition: cost, efficiency and the social responsibility business case," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(8), pages 1943-1967, July.
    34. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    35. Yu, Ai, 2021. "Accountability as mourning: Accounting for death in the time of COVID-19," Accounting, Organizations and Society, Elsevier, vol. 90(C).
    36. S. Nazrul Islam & John Winkel, 2017. "Climate Change and Social Inequality," Working Papers 152, United Nations, Department of Economics and Social Affairs.
    37. Carter, Chris & Clegg, Stewart & Wåhlin, Nils, 2011. "When science meets strategic realpolitik: The case of the Copenhagen UN climate change summit," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 682-697.
    38. Russell Craig & Rawiri Taonui & Susan Wild, 2012. "The concept oftaongain Māori culture: insights for accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(6), pages 1025-1047, July.
    39. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    40. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
    41. Shearer, Teri, 2002. "Ethics and accountability: from the for-itself to the for-the-other," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 541-573, August.
    42. Stephanie Perkiss & Lee Moerman, 2018. "A dispute in the making," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(1), pages 166-192, January.
    43. Jessica L. Malisch & Breanna N. Harris & Shanen M. Sherrer & Kristy A. Lewis & Stephanie L. Shepherd & Pumtiwitt C. McCarthy & Jessica L. Spott & Elizabeth P. Karam & Naima Moustaid-Moussa & Jessica M, 2020. "Opinion: In the wake of COVID-19, academia needs new solutions to ensure gender equity," Proceedings of the National Academy of Sciences, Proceedings of the National Academy of Sciences, vol. 117(27), pages 15378-15381, July.
    44. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
    45. Cameron Hepburn & Brian O’Callaghan & Nicholas Stern & Joseph Stiglitz & Dimitri Zenghelis, 2020. "Will COVID-19 fiscal recovery packages accelerate or retard progress on climate change?," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 36(Supplemen), pages 359-381.
    46. Jan Bebbington, 2001. "Sustainable development: a review of the international development, business and accounting literature," Accounting Forum, Taylor & Francis Journals, vol. 25(2), pages 128-157, June.
    47. Andrew, Jane & Baker, Max, 2020. "The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    48. Glenn Finau, 2020. "Imagining the Future of Social and Environmental Accounting Research for Pacific Small Island Developing States," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 40(1), pages 42-52, January.
    49. Rogene Buchholz & Sandra Rosenthal, 2006. "Integrating Ethics All the Way Through: The Issue of Moral Agency Reconsidered," Journal of Business Ethics, Springer, vol. 66(2), pages 233-239, June.
    50. Saravanamuthu, Kala & Lehman, Cheryl, 2013. "Enhancing stakeholder interaction through environmental risk accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 410-437.
    51. Shona Russell & Markus J. Milne & Colin Dey, 2017. "Accounts of nature and the nature of accounts," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(7), pages 1426-1458, September.
    52. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
    53. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    54. Ian Thomson & Colin Dey & Shona Russell, 2015. "Activism, arenas and accounts in conflicts over tobacco control," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 809-845, June.
    55. Gray, Rob, 1992. "Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 399-425, July.
    56. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
    57. Cheryl Lehman & Marcia Annisette & Gloria Agyemang, 2016. "Immigration and neoliberalism: three cases and counter accounts," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(1), pages 43-79, January.
    58. Andrew J. Monaghan & K. M. Sampson & D. F. Steinhoff & K. C. Ernst & K. L. Ebi & B. Jones & M. H. Hayden, 2018. "The potential impacts of 21st century climatic and population changes on human exposure to the virus vector mosquito Aedes aegypti," Climatic Change, Springer, vol. 146(3), pages 487-500, February.
    59. Carol A. Adams & Carlos Larrinaga, 2019. "Progress: engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(8), pages 2367-2394, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    2. Molisa, Pala, 2011. "A spiritual reflection on emancipation and accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 453-484.
    3. Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    4. George, Sendirella & Brown, Judy & Dillard, Jesse, 2023. "Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    5. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    6. Ang, Soon Yong & Wickramasinghe, Danture, 2023. "Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    7. Vinnari, Eija & Laine, Matias, 2017. "The moral mechanism of counter accounts: The case of industrial animal production," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 1-17.
    8. Parker, Lee D., 2014. "Corporate social accountability through action: Contemporary insights from British industrial pioneers," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 632-659.
    9. Frey-Heger, Corinna & Barrett, Michael, 2021. "Possibilities and limits of social accountability: The consequences of visibility as recognition and exposure in refugee crises," Accounting, Organizations and Society, Elsevier, vol. 89(C).
    10. Chakhovich, Terhi & Virtanen, Tuija, 2023. "Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    11. McKernan, John Francis, 2012. "Accountability as aporia, testimony, and gift," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 258-278.
    12. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
    13. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
    14. Gray, Rob & Brennan, Andrew & Malpas, Jeff, 2014. "New accounts: Towards a reframing of social accounting," Accounting forum, Elsevier, vol. 38(4), pages 258-273.
    15. Chatzivgeri, Eleni & Chew, Lynsie & Crawford, Louise & Gordon, Martyn & Haslam, Jim, 2020. "Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    16. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
    17. Joannides, Vassili, 2012. "Accounterability and the problematics of accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 244-257.
    18. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    19. Saravanamuthu, Kala & Lehman, Cheryl, 2013. "Enhancing stakeholder interaction through environmental risk accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 410-437.
    20. Tregidga, Helen & Laine, Matias, 2022. "On crisis and emergency: Is it time to rethink long-term environmental accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:82:y:2022:i:c:s104523542100040x. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.