Accounting and accountability in the Anthropocene
Accounting and accountability in the Anthropocene
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DOI：
10.1108/aaaj-11-2018-3745
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发表时间：
2019-11-12
影响因子：
4.2
通讯作者：
Scholtens, Bert
中科院分区：
文献类型：
--
作者：
Bebbington, Jan;Osterblom, Henrik;Scholtens, Bert
目的 本文的目的是探讨围绕人类世的存在及其对会计学术产生的影响的争论的性质和相关性。设计/方法论/途径 本文的目的是通过对人类世的深入分析来实现的，注重跨学科的贡献、解释和争论。然后通过海鲜行业的案例研究提出并阐明了人类世和会计学术之间可能的联系点。研究结果 本文在两个领域进行了研究。首先，概述了进一步发展会计学术如何通过思考人类世的激发而发展的可能途径。其次，通过案例研究，作者强调，管理的概念可能会在有关人类世问责制的讨论中重新出现。社会影响 如果环境影响加速，人类福祉可能会受到影响。此外，人类世框架改变了对自然与人类相互作用的理解以及这如何影响会计思想。原创性/价值这是会计领域第一篇寻求在会计、问责制和人类世之间建立联系的论文。
Purpose The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship. Design/methodology/approach The paper's aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector. Findings This paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene.Social implications Human well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature-human interactions and how this affects accounting thought. Originality/value This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.