Accounts of nature and the nature of accounts

Abstract

Purpose: This paper reviews and synthesises academic research in environmental accounting and demonstrates its shortcomings. It provokes scholars to rethink their conceptions of 'accounts' and 'nature', and alongside others in this AAAJ special issue, provides the basis for an agenda for theoretical and empirical research that begins to 'ecologise' accounting.Design/methodology/approach: Utilising a wide range of thought from accounting, geography, sociology, political ecology, nature writing and social activism, the paper provides an analysis and critique of key themes associated with 40 years research in environmental accounting. It then considers how that broad base of work in social science, particularly pragmatic sociology (e.g. Latour, Boltanksi and Thévenot), could contribute to reimagining an ecologically informed accounting.Findings: Environmental accounting research overwhelmingly focuses on economic entities and their inputs and outputs. Conceptually, an 'information throughput' model dominates. There is little or no environment in environmental accounting, and certainly no ecology. The papers in this AAAJ special issue contribute to these themes, and alongside social science literature, indicate significant opportunities for research to begin to overcome them.Research Implications: This paper outlines and encourages the advancement of ecological accounts and accountabilities drawing on conceptual resources across social sciences, arts and humanities. It identifies areas for research to develop its interdisciplinary potential to contribute to ecological sustainability and social justice.Originality: How to 'ecologise' accounting and conceptualise human and non-human entities has received little attention in accounting research. This paper and AAAJ special issue provides empirical, practical and theoretical material to advance further work.

The Motives for Applying Creative Accounting Methods and Their Impact on the Credibility of Financial Statements in Jordanian Hotels

“…value also equals (0.000) for the impact of profit increase and improving financial position in the cash flow statement. Several studies have supported previous findings, such as [3], [34], [35], [36], [37]. These studies agree with the current study that the most important goal in the management of Jordanian hotels is to try to increase profits and improve financial position as much as possible.…”

Budaya Persaudaraan Khas Madura Dalam Pengelolaan Bisnis Besi Tua

“…Sebenarnya apa pun jenis usaha mereka, dan bagaimanapun ukuran usaha mereka, akuntansi selalu melekat di dalamnya meskipun sebatas diterapkan secara sederhana. Sejumlah peneliti menyatakan bahwa terdapat nilai-nilai lain terutama budaya yang sangat erat dengan praktik akuntansi yang dijalankan oleh sebuah perusahaan yang sukses yang terkadang nilai itu tidak ter-cover dalam sebuah teori akuntansi (Combs, Samy, & Myachina, 2013;Haryadi, 2012;Khlif, 2016;Russell, Milne, & Dey, 2017;Mulawarman & Kamayanti, 2018).…”

Untitled

“…The combined objective also furthers those of the 2017 Special Issue editors (Russell, Milne, & Dey, 2017, p.1426 who sort "to contribute to ecological sustainability and social justice". But instead of seeking to just present accounts of ecological sustainability, a more fundamental approach is taken in this article.…”