IDEAS home Printed from https://ideas.repec.org/a/rge/journl/v9y2024i1p65-81.html
   My bibliography  Save this article

EL IMPACTO DE LA CAZA FURTIVA DE RINOCERONTES EN LA RENDICION DE CUENTAS DE UNA ORGANIZACION DE CONSERVACION FINANCIADA POR EL ESTADO(The impact of rhino poaching on the accountability disclosures of a state-funded conservation organisation)

Author

Listed:
  • Barry Ackers

    (University of South Africa)

Abstract

El crecimiento sin precedentes del comercio ilegal de especies silvestres ha creado un grave problema para la conservacion en Africa. Los gobiernos de todo el mundo suelen crear entidades para proteger las especies y preservar la biodiversidad en sus respectivos paises. A pesar de las numerosas intervenciones para conservar las poblaciones de rinocerontes amenazadas del mundo y reducir los incidentes de caza furtiva de rinocerontes, la caza furtiva de las poblaciones de rinocerontes del mundo continua, especialmente en Sudafrica. Se utilizaron estadisticas descriptivas e inferenciales para analizar y comparar las divulgaciones relacionadas con rinocerontes con las tendencias de la caza furtiva de rinocerontes, para identificar posibles correlaciones entre incidentes de caza furtiva de rinocerontes y relacionados con rinocerontes, y para establecer diferencias entre los periodos entre 2006 y 2015 (cubiertos en Ackers, 2019) y el periodo posterior de 2016 a 2021. A diferencia del periodo de 2006 a 2015, en el que varias palabras clave relacionadas con el rinoceronte estaban fuertemente correlacionadas con los incidentes de caza furtiva de rinocerontes, no se detectaron correlaciones de 2016 a 2021. Aunque los incidentes de caza furtiva de rinocerontes disminuyeron, SANParks parece haber aumentado estrategicamente su defensa contra la caza furtiva manteniendo altos niveles de divulgacion sobre cuestiones relacionadas con los rinocerontes, lo que demuestra como ha cumplido su mandato relacionado con la biodiversidad. Utilizando el mismo enfoque de investigacion de metodos mixtos y datos similares, este documento amplia el estudio de Ackers (2019), que examino como los funcionan los South African National Parks (SANParks), al incluir las divulgaciones de 2016 a 2021.

Suggested Citation

  • Barry Ackers, 2024. "EL IMPACTO DE LA CAZA FURTIVA DE RINOCERONTES EN LA RENDICION DE CUENTAS DE UNA ORGANIZACION DE CONSERVACION FINANCIADA POR EL ESTADO(The impact of rhino poaching on the accountability disclosures of ," Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), vol. 9(1), pages 65-81, March.
    • Handle: RePEc:rge:journl:v:9:y:2024:i:1:p:65-81
    DOI: 10.5281/zenodo.10780255
    as

    Download full text from publisher

    File URL: https://doi.org/10.5281/zenodo.10780255
    File Function: full text
    Download Restriction: no
    File URL: https://libkey.io/10.5281/zenodo.10780255?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
    ---><---

    References listed on IDEAS

    as
    1. repec:eme:maj000:maj-12-2016-1498 is not listed on IDEAS
    2. Elizabeth Lunstrum, 2018. "Capitalism, Wealth, and Conservation in the Age of Security: The Vitalization of the State," Annals of the American Association of Geographers, Taylor & Francis Journals, vol. 108(4), pages 1022-1037, July.
    3. Merve Kılıç & Cemil Kuzey, 2018. "Determinants of forward-looking disclosures in integrated reporting," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 33(1), pages 115-144, January.
    4. Jill Atkins & Warren Maroun & Barry Colin Atkins & Elisabetta Barone, 2018. "From the Big Five to the Big Four? Exploring extinction accounting for the rhinoceros," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(2), pages 674-702, February.
    5. Novellie, Peter & Biggs, Harry & Roux, Dirk, 2016. "National laws and policies can enable or confound adaptive governance: Examples from South African national parks," Environmental Science & Policy, Elsevier, vol. 66(C), pages 40-46.
    6. Nazim Hussain & Ugo Rigoni & René P. Orij, 2018. "Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance," Journal of Business Ethics, Springer, vol. 149(2), pages 411-432, May.
    7. Dang Vu, Hoai Nam & Nielsen, Martin Reinhardt & Jacobsen, Jette Bredahl, 2022. "Conserving rhinos by legal trade: Insights from a choice experiment with rhino horn consumers," Ecological Economics, Elsevier, vol. 193(C).
    8. repec:eme:aaaj00:aaaj-12-2015-2320 is not listed on IDEAS
    9. Sam M Ferreira & Cathy Greaver & Grant A Knight & Mike H Knight & Izak P J Smit & Danie Pienaar, 2015. "Disruption of Rhino Demography by Poachers May Lead to Population Declines in Kruger National Park, South Africa," PLOS ONE, Public Library of Science, vol. 10(6), pages 1-18, June.
    10. Thomas Cuckston, 2018. "Making Accounting for Biodiversity Research a Force for Conservation," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 38(3), pages 218-226, September.
    11. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    12. Elizabeth Lunstrum, 2014. "Green Militarization: Anti-Poaching Efforts and the Spatial Contours of Kruger National Park," Annals of the American Association of Geographers, Taylor & Francis Journals, vol. 104(4), pages 816-832, July.
    Full references (including those not matched with items on IDEAS)

    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. Altunbas, Yener & Gambacorta, Leonardo & Reghezza, Alessio & Velliscig, Giulio, 2022. "Does gender diversity in the workplace mitigate climate change?," Journal of Corporate Finance, Elsevier, vol. 77(C).
    2. Bambang Tjahjadi & Noorlailie Soewarno & Khairul Anuar Kamarudin & Sazkiya Aldina & Tsanya El Karima & Annisa Ayu Putri Sutarsa, 2023. "Effect of Top Management Team Characteristics and Green Innovation on Firm Performance in Indonesia: Role of Carbon Emission Disclosure," International Journal of Energy Economics and Policy, Econjournals, vol. 13(5), pages 44-53, September.
    3. Emmanuel Anyigbah & Yusheng Kong & Bless Kofi Edziah & Ahotovi Thomas Ahoto & Wilhelmina Seyome Ahiaku, 2023. "Board Characteristics and Corporate Sustainability Reporting: Evidence from Chinese Listed Companies," Sustainability, MDPI, vol. 15(4), pages 1-26, February.
    4. Francesca Sgr? & Gail Denisse Chamochumbi Diaz & Federica Palazzi & Massimo Ciambotti, 2025. "The effect of corporate governance on SDG performance of Italian listed companies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2025(1), pages 111-135.
    5. Nicolo, Giuseppe & Zampone, Giovanni & Sannino, Giuseppe & Tiron-Tudor, Adriana, 2023. "Worldwide evidence of corporate governance influence on ESG disclosure in the utilities sector," Utilities Policy, Elsevier, vol. 82(C).
    6. Yousaf, Umair Bin & Ullah, Irfan & Jiang, Junchen & Wang, Man, 2022. "The role of board capital in driving green innovation: Evidence from China," Journal of Behavioral and Experimental Finance, Elsevier, vol. 35(C).
    7. Cheng Guping & Muhammad Safdar Sial & Peng Wan & Alina Badulescu & Daniel Badulescu & Talles Vianna Brugni, 2020. "Do Board Gender Diversity and Non-Executive Directors Affect CSR Reporting? Insight from Agency Theory Perspective," Sustainability, MDPI, vol. 12(20), pages 1-25, October.
    8. Shahbaz, Muhammad & Karaman, Abdullah S. & Kilic, Merve & Uyar, Ali, 2020. "Board attributes, CSR engagement, and corporate performance: What is the nexus in the energy sector?," Energy Policy, Elsevier, vol. 143(C).
    9. Ali Uyar & Cemil Kuzey & Merve Kilic & Abdullah S. Karaman, 2021. "Board structure, financial performance, corporate social responsibility performance, CSR committee, and CEO duality: Disentangling the connection in healthcare," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1730-1748, November.
    10. Emmanuel Mensah & Christopher Boachie, 2023. "Analysis of the determinants of corporate governance quality: evidence from sub-Saharan Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(4), pages 431-450, December.
    11. Elbardan, Hany & Uyar, Ali & Kuzey, Cemil & Karaman, Abdullah S., 2023. "CSR reporting, assurance, and firm value and risk: The moderating effects of CSR committees and executive compensation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
    12. Muhammad Kaleem Khan & R. M. Ammar Zahid & Adil Saleem & Judit Sági, 2021. "Board Composition and Social & Environmental Accountability: A Dynamic Model Analysis of Chinese Firms," Sustainability, MDPI, vol. 13(19), pages 1-18, September.
    13. Halit Gonenc & Antonina V. Krasnikova, 2022. "Board Gender Diversity and Voluntary Carbon Emission Disclosure," Sustainability, MDPI, vol. 14(21), pages 1-18, November.
    14. Tim Heubeck & Annina Ahrens, 2025. "Governing the Responsible Investment of Slack Resources in Environmental, Social, and Governance (ESG) Performance: How Beneficial are CSR Committees?," Journal of Business Ethics, Springer, vol. 198(2), pages 365-385, May.
    15. Tampakoudis, Ioannis & Noulas, Athanasios & Kiosses, Nikolaos, 2022. "The market reaction to syndicated loan announcements before and during the COVID-19 pandemic and the role of corporate governance," Research in International Business and Finance, Elsevier, vol. 60(C).
    16. Giuseppe Nicol? & Gianluca Zanellato & Francesca Manes-Rossi & Adriana Tiron-Tudor, 2019. "Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 43-72.
    17. Bart Manning & Geert Braam & Daniel Reimsbach, 2019. "Corporate governance and sustainable business conduct—Effects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 351-366, March.
    18. Athambawa Haleem & Samsudeen Thowfeek Ahamed & Wewaldeniyage Shanika Lakmali Kumarasinghe, 2020. "Investigation on the Value Relevance of Integrated Reporting and Organizational Capital: Evidence From Sri Lanka," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(6), pages 372-382, December.
    19. Sohail Ahmad Javeed & Rashid Latief & Umair Akram, 2023. "The Effects of Board Capital on Green Innovation to Improve Green Total Factor Productivity," Sustainability, MDPI, vol. 15(13), pages 1-18, June.
    20. Noor Azuddin Yakob & Norraidah Abu Hasan, 2021. "Exploring the Interaction Effects of Board Meetings on Information Disclosure and Financial Performance in Public Listed Companies," Economies, MDPI, vol. 9(4), pages 1-11, September.

    More about this item

    Keywords

    accountability; biodiversity; conservation; extinction accounting; rhino poaching; SANParks; responsabilidad; biodiversidad; conservacion; contabilidad de extincion; caza furtiva de rinocerontes; SANParques;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

    Statistics

    Access and download statistics

    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:rge:journl:v:9:y:2024:i:1:p:65-81. 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: Prof. Dr. Luis Camilo Ortigueira Sánchez (email available below). General contact details of provider: https://responsibility-sustainability.org/ .

    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.