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St Andrews Research Repository
Article . 2019 . Peer-reviewed
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Accounting Auditing & Accountability Journal
Article . 2019 . Peer-reviewed
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Accounting and accountability in the Anthropocene

Authors: Beatrice Crona; Beatrice Crona; Jan Bebbington; Shona Russell; Bert Scholtens; Carlos Larrinaga; Henrik Österblom; +2 Authors

Accounting and accountability in the Anthropocene

Abstract

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. Research limitations/implications The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates. Practical implications While accounting practice might have to change to deal with Anthropocene induced effects, this paper focuses on implications for accounting scholarship. 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.

Countries
United Kingdom, Netherlands, United Kingdom
Keywords

791, CORPORATE SOCIAL-RESPONSIBILITY, KNOWLEDGE EXCHANGE, NDAS, HF5601, STEWARDSHIP THEORY, Accounting, Sustainability science, Anthropocene, MANAGEMENT, Stewardship, GRAND CHALLENGES, Accountability, SUSTAINABILITY ASSESSMENT, EARTH SYSTEM, GOVERNANCE, HF5601 Accounting, SCIENCE, 100, BDC, PLANETARY BOUNDARIES

  • BIP!
    Impact byBIP!
    citations
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    107
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Top 1%
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Top 10%
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Top 1%
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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
107
Top 1%
Top 10%
Top 1%
Green
hybrid