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A blueprint towards accounting for the management of ecosystems

Author

Listed:
  • Clément Feger
  • Laurent Mermet

Abstract

Purpose - The purpose of this paper is to propose a new ecological-issues-centered accounting research agenda, at the crossroads of accounting research and conservation science. Design/methodology/approach - Based on a case study of the Natural Capital Project, the research examines the efforts and challenges of conservation practitioners regarding the use of evaluative information systems for conservation (EISC) in complex social and ecological contexts. It discusses why and how, to address these challenges, EISC promoters would benefit from theoretical and empirical insights coming from accounting research. Findings - The paper suggests that the use of new information systems centered on organized collective action for biodiversity conservation should be regarded as a new type of accounting for the management of ecosystems, complementary to organization-centered biodiversity accounting and to ecosystem accounting at the national scale. A research agenda inspired by critical accounting should be developed for EISC design and use by: critically analyzing the organizational models currently underlying the use of new calculative practices for ecosystems; and developing new analytical and practical avenues on the basis of more explicit and powerful theories adapted to collective action for conservation perimeters. Originality/value - The paper shows the importance of combining three domains of research and practice that are usually disconnected: the design and use of innovative information systems in biodiversity conservation research and practice; accounting research; and theories and conceptual models of collective action to resolve ecological challenges.

Suggested Citation

  • Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(7), pages 1511-1536, September.
  • Handle: RePEc:eme:aaajpp:aaaj-12-2015-2360
    DOI: 10.1108/AAAJ-12-2015-2360
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    Citations

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

    1. Chris A. Kelsall, 2020. "Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?," Sustainability, MDPI, vol. 12(21), pages 1-20, October.
    2. C. Feger & Harold Levrel & Alexandre Rambaud, 2022. "Three complementary accounting methods to put ecological issues at the heart of public affairs [Trois méthodes comptables pour mettre les problèmes écologiques au coeur de la chose publique]," Post-Print hal-03977774, HAL.
    3. Alexandre RAMBAUD, 2023. "How can accounting reformulate the debate on natural capital and help implement its ecological approach?," Working Paper 8567406c-bed0-4401-9792-a, Agence française de développement.
    4. Laurent Mermet & C. Feger, 2022. "New Business Models for Biodiversity and Ecosystem Management Services: An Action Research With a Large Environmental Sector Company," Post-Print hal-02976891, HAL.
    5. Cho, Charles H. & Senn, Juliette & Sobkowiak, Madlen, 2022. "Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    6. Torelli, Riccardo & Balluchi, Federica, 2020. "Business Legitimacy, Agricultural Biodiversity and Environmental Ethics: Insights from Sustainable Bakeries," OSF Preprints sxzjf, Center for Open Science.
    7. Comte, Adrien & Sylvie Campagne, C. & Lange, Sabine & Bruzón, Adrián García & Hein, Lars & Santos-Martín, Fernando & Levrel, Harold, 2022. "Ecosystem accounting: Past scientific developments and future challenges," Ecosystem Services, Elsevier, vol. 58(C).
    8. Eléonore Disse & Franck Aggeri, 2022. "Soils as commons. Ecological accounting as a management instrument for transforming agricultural practices [Les sols comme communs à gérer. La comptabilité écologique comme levier de transformation," Post-Print hal-03978260, HAL.
    9. Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).
    10. C. Feger & Laurent Mermet, 2021. "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative [Innovations comptables pour la biodiversité et les écosystèmes : une typologie," Post-Print hal-02549016, HAL.
    11. Jan Bebbington & Tom Cuckston & C. Feger, 2021. "Biodiversity," Post-Print hal-03746729, HAL.

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