Accounting plays an integral role in the construction of economic reality, and therefore, it matters to accountants, users of financial information, and all those who are impacted by the decisions made based on accounting information. Beyond examining why accounting matters, this paper demonstrates how a cyclical process creates and reinforces a particular accountant-created reality, and how legitimacy is gained for agents within the system. Accounting matters because as the preparers of financial statements, accountants construct a reality. As this constructed reality is used, it is legitimized and perpetuated, and the process repeats to reinforce the reality and influence society. Throughout this process, the structure of society is also reinforced. Understanding that the reality is a created one means that societal change is possible, as the construction can be altered.

Preserved wilderness in Saskatchewan has value to both the users and to non-users. To determine such values, a study of Saskatchewan residents' level of willingness-to-pay (WTP) for wilderness preservation was carried out. Results suggest that 58% of sample non-aboriginal and only 7% of aboriginal respondents wcrc satisfied with the current level of wilderness and wildlife protection in the province. Their reasons for preserving wilderness areas varied but protection of water quality, air quality, and wildlife habitats topped the list. The estimated annual WTP to ensure current wilderness protection prevails was approximately $61 per household for the non-aboriginal sample, and $80 for the aboriginal sample, which amounts to a value of $100 per hectare. [Ariicle copies avnilablefbr afee from The Haworth Document Delivery Service: 1-800-342-9678. E-mail address: getinfo@haworth.com]