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Accounting and Ecological Crisis

Accounting and Ecological Crisis Ecology considers the interrelationships between all species and matter. It is argued that there are important direct and indirect links between accounting information and ecological effects. A direct link can be traced through identification of some of the conventional problems of accounting. An indirect link can be traced through economics. It is only comparatively recently that the link between economics and ecology has received significant attention. In particular, the relationship between economic development and environmental quality has come to the fore. The concepts of “ecodevelopment”, an ecologically sound economic development strategy, and of “sustainable development” have promoted the view that there may be positive as well as negative interdependences between economics and ecology. With this linking of economics and ecology, the next logical step is to consider possible indirect links between accounting and ecology, with economics as an intervening variable, since a link between accounting and economics has long been established. Having established these direct and indirect links between accounting and ecology, inferences for environmental accounting based on recent Australian agricultural experience are suggested. In conclusion a brief review of the implications of adopting a “Deep Ecology” perspective for such accountings is given. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

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Publisher
Emerald Publishing
Copyright
Copyright © 1991 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579110003277
Publisher site
See Article on Publisher Site

Abstract

Ecology considers the interrelationships between all species and matter. It is argued that there are important direct and indirect links between accounting information and ecological effects. A direct link can be traced through identification of some of the conventional problems of accounting. An indirect link can be traced through economics. It is only comparatively recently that the link between economics and ecology has received significant attention. In particular, the relationship between economic development and environmental quality has come to the fore. The concepts of “ecodevelopment”, an ecologically sound economic development strategy, and of “sustainable development” have promoted the view that there may be positive as well as negative interdependences between economics and ecology. With this linking of economics and ecology, the next logical step is to consider possible indirect links between accounting and ecology, with economics as an intervening variable, since a link between accounting and economics has long been established. Having established these direct and indirect links between accounting and ecology, inferences for environmental accounting based on recent Australian agricultural experience are suggested. In conclusion a brief review of the implications of adopting a “Deep Ecology” perspective for such accountings is given.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Sep 1, 1991

Keywords: Accounting theory; Ecology; Economic theory; Green issues; Land use; Sustainable development

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