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Making extinction calculable

Author

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  • Thomas Cuckston

Abstract

Purpose - The purpose of this paper is to examine the role of the International Union for the Conservation of Nature (IUCN) Red List of Threatened Species in achieving biodiversity conservation and preventing the extinction of species. The Red List is a calculative device that classifies species in terms of their exposure to the risk of extinction. Design/methodology/approach - The paper draws on theorising in the Social Studies of Finance literature to analyse the Red List in terms of how it frames a space of calculability for species extinction. The analysis then traces the ways that this framing has overflowed, creating conditions for calculative innovations, such that assemblages of humans and calculative devices (i.e. agencements) are constructed with collective capabilities to act to conserve biodiversity and prevent species extinctions. Findings - This paper has traced three ways that the Red List frame has overflowed, leading to calculative innovations and the construction of new agencements. The overflow of relations between the quality of “extinction risk”, produced by the Red List, and other qualities, such as location, has created opportunities for conservationists to develop agencements capable of formulating conservation strategies. The overflow of relations between the identity of the “threatened species”, produced by the Red List, and other features of evaluated species, has created opportunities for conservationists to develop agencements capable of impelling participation in conservation efforts. The overflow of ecological relations between species, discarded by the Red List’s hierarchical metrology of extinction risk classifications, has created opportunities for conservationists to develop agencements capable of confronting society with the reality of an extinction crisis. Originality/value - The paper contributes to the accounting for biodiversity literature by addressing its fundamental challenge: explaining how accounting can create conditions within society in which biodiversity conservation is made possible.

Suggested Citation

  • Thomas Cuckston, 2018. "Making extinction calculable," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(3), pages 849-874, March.
    • Handle: RePEc:eme:aaajpp:aaaj-10-2015-2264
    DOI: 10.1108/AAAJ-10-2015-2264
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    Citations

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    Cited by:

    1. Delphine Gibassier & Karen Maas & Stefan Schaltegger, 2019. "Special issue of business, strategy, and the environment call for papers business, society, biodiversity, and natural capital deadline June 30, 2020 (see details of conference/workshop at the end of t," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 921-924, July.
    2. Michele Bigoni & Zeila Occhipinti, 2023. "Early forms of accounting for sustainable development: The Grand Duchy of Tuscany in the XVI and XVII centuries," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 9-33.
    3. Plante, Maude & Free, Clinton & Andon, Paul, 2021. "Making artworks valuable: Categorisation and modes of valuation work," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    4. 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.
    5. Cuckston, Thomas, 2022. "Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    6. Torelli, Riccardo, 2020. "Sustainability, Responsibility and Ethics: Different Concepts for a Single Path," OSF Preprints hb92c, Center for Open Science.
    7. Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).
    8. Rana, Tarek & Cordery, Carolyn J., 2024. "Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability," The British Accounting Review, Elsevier, vol. 56(1).
    9. Jan Bebbington & Tom Cuckston & C. Feger, 2021. "Biodiversity," Post-Print hal-03746729, HAL.

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