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Ecology-centred accounting for biodiversity in the production of a blanket bog

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  • Thomas Cuckston

Abstract

Purpose - The purpose of this paper is to analyse the role of ecology-centred accounting for biodiversity in efforts to conserve biodiversity. Design/methodology/approach - The paper examines a case study of biodiversity conservation efforts to restore a degraded blanket bog habitat. The analysis adopts a social nature perspective, which sees the social and the natural as inseparably intertwined in socio-ecological systems: complexes of relations between (human and non-human) actors, being perpetually produced by fluid interactions. Using a theoretical framework from the geography literature, consisting of four mutually constitutive dimensions of relations – territory, scale, network, and place (TSNP) – the analysis examines various forms of accounting for biodiversity that are centred on this blanket bog. Findings - The analysis finds that various forms of ecology-centred accounting for biodiversity have rendered this blanket bog visible and comprehensible in multiple ways, so as to contribute towards making this biodiversity conservation thinkable and possible. Originality/value - This paper brings theorising from geography, concerning the social nature perspective and the TSNP framework, into the study of accounting for biodiversity. This has enabled a novel analysis that reveals the productive force of ecology-centred accounting for biodiversity, and the role of such accounting in organising the world so as to produce socio-ecological systems that aid biodiversity conservation.

Suggested Citation

  • Thomas Cuckston, 2017. "Ecology-centred accounting for biodiversity in the production of a blanket bog," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(7), pages 1537-1567, September.
    • Handle: RePEc:eme:aaajpp:aaaj-12-2015-2330
    DOI: 10.1108/AAAJ-12-2015-2330
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    Citations

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    Cited by:

    1. Cuckston, Thomas, 2018. "Creating financial value for tropical forests by disentangling people from nature," Accounting forum, Elsevier, vol. 42(3), pages 219-234.
    2. Madlen Sobkowiak, 2023. "The making of imperfect indicators for biodiversity: A case study of UK biodiversity performance measurement," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 336-352, January.
    3. Cho, Charles H. & Senn, Juliette & Sobkowiak, Madlen, 2022. "Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    4. Torelli, Riccardo & Balluchi, Federica, 2020. "Business Legitimacy, Agricultural Biodiversity and Environmental Ethics: Insights from Sustainable Bakeries," OSF Preprints sxzjf, Center for Open Science.
    5. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
    6. Cuckston, Thomas, 2022. "Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    7. C. Feger & Laurent Mermet, 2021. "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative [Innovations comptables pour la biodiversité et les écosystèmes : une typologie," Post-Print hal-02549016, HAL.
    8. Jan Bebbington & Tom Cuckston & C. Feger, 2021. "Biodiversity," Post-Print hal-03746729, HAL.

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