IDEAS home Printed from https://ideas.repec.org/a/taf/accfor/v43y2019i3p348-379.html
   My bibliography  Save this article

The logics of biodiversity accounting in the UK public sector

Author

Listed:
  • Kenneth Weir

Abstract

The scope of biodiversity accounting has continued to grow in recent years. This has attracted the attention of researchers that have mostly explored biodiversity accounting in the corporate context. However, the pressure to account for biodiversity, and loss, is not just limited to corporate entities. This paper therefore examines the use of contemporary biodiversity accounting practices in the public sector. The paper does so through an examination of semi-structured interviews with participants across four UK councils, and by applying an institutional logics framework finds that attempts to develop biodiversity accounting are affected by the presence of competing institutional logics. In this specific case, the paper highlights the economic/ecological value conflict in council biodiversity accounting.

Suggested Citation

  • Kenneth Weir, 2019. "The logics of biodiversity accounting in the UK public sector," Accounting Forum, Taylor & Francis Journals, vol. 43(3), pages 348-379, July.
    • Handle: RePEc:taf:accfor:v:43:y:2019:i:3:p:348-379
    DOI: 10.1080/01559982.2019.1605873
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/01559982.2019.1605873
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/01559982.2019.1605873?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.

    Citations

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


    Cited by:

    1. David Talbot & Olivier Boiral, 2021. "Public organizations and biodiversity disclosure: Saving face to meet a legal obligation?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2571-2586, July.
    2. 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.
    3. Lee Roberts & Nikoletta Georgiou & Abeer Mohamed Hassan, 2023. "Investigating biodiversity and circular economy disclosure practices: Insights from global firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1053-1069, May.
    4. Le Thuy Duong Ha & Mansi Mansi, 2023. "Accounting for waste: Waste reporting in Australian metals and mining companies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4683-4711, December.
    5. Harvie, David & Lightfoot, Geoff & Lilley, Simon & Weir, Kenneth, 2021. "Social investment innovation and the ‘social turn’ of neoliberal finance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).

    More about this item

    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:taf:accfor:v:43:y:2019:i:3:p:348-379. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/racc .

    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.