Can critical accounting perspectives contribute to the development of ocean accounting and ocean governance?

Perkiss, Stephanie; McIlgorm, Alistair; Nichols, Rachel; Lewis, Anna; Lal, Kirti K.; Voyer, Michelle

doi:10.1016/j.marpol.2021.104901

Cited by 13 publications

(5 citation statements)

References 35 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Habitats Directive. 2 Including one Red Data Book plant and two mammals listed on Annex II of the E.U. Habitats Directive.…”

Section: Ocean Accounting Methodologymentioning

confidence: 99%

“…1 below) is a complex series of interlocking bays and drumlin islands which supports a variety of sub-tidal and intertidal sedimentary and reef habitats, 1 beds of live maërl (Lithothamnion corallioides), extensive beds of eelgrass (Zostera marina) and rare flora and fauna. 2 These environmental characteristics make Clew Bay a site of considerable national and international conservation importance [6]. This environment supports both commercial and recreational activities, with marine aquaculture and to a lesser extent marine-capture fisheries, being the predominant ocean-based industries.…”

Section: Clew Bay Case Studymentioning

confidence: 99%

“…Ocean accounting (OA) has developed from highly aggregated approaches to national statistics such as GDP, to value the economic contribution of marine industries to the economy and has then incorporated environmental accounting principles [2]. OA aims to support sustainable ocean development by cataloguing the health and long-term viability of marine natural capital [3] and has the potential to include the economic and social benefits that accrue from marine natural capital in the form of ecosystem services [2,4]. OA can include the economic contributions from sectors and industries within the ocean economy, such as commercial and recreational fishing, tourism and aquaculture for example, as provisioning or cultural ecosystems services [4].…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

An initial consideration of data availability issues in downscaling ocean accounting to inform sustainable aquaculture development: The example of Clew Bay, Ireland.

McManus

McIlgorm²,

Nichols³

et al. 2022

Marine Policy

Self Cite

View full text Add to dashboard Cite

“…Habitats Directive. 2 Including one Red Data Book plant and two mammals listed on Annex II of the E.U. Habitats Directive.…”

Section: Ocean Accounting Methodologymentioning

confidence: 99%

Section: Clew Bay Case Studymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

An initial consideration of data availability issues in downscaling ocean accounting to inform sustainable aquaculture development: The example of Clew Bay, Ireland.

McManus

McIlgorm²,

Nichols³

et al. 2022

Marine Policy

Self Cite

View full text Add to dashboard Cite

“…(Rahmayanti dan Sari, 2023). Perkiss, Stephanie; memberikan kritikan terhadap akuntansi laut. Menurutnya, perkembangan akuntansi laut hingga saat ini masih fokus hanya pada pendekatan yang sangat teknis bertujuan untuk mengidentifikasi, pengakuan, pengukuran, pelaporan moneter dan non moneter dengan mengabaikan nilai-nilai yang tidak berwujud.…”

Section: Abstrakunclassified

Akuntansi Hak dan Kewajiban: Refleksi Akuntansi Nelayan Juragan Muslim di Kawasan Teluk Tomini

Niswatin,

Yusuf,

Arsyad

et al. 2023

ajeks

View full text Add to dashboard Cite

This research aims to reveal the meaning of accounting for muslim skipper fishermen in the tomini bay area. Symbolic interactionism is the research method used in this research. The symbolic interactionist approach is also used as a data collection technique as well as a unit of analysis. The data used are (1) the results of interviews with the boat owner as ship owners and retainers (2) results of observations of fishermen's activities and interactions with crew members and their environment (3) documents such as worksheets and financial reports. This research determines that there is a mutual need for interaction between the boat owner and the captain or crew member. Boat owner who has the right to share business profits fairly to the crew in the form of transparent accounting records and crew members who have the obligation to carry out their responsibilities to the boat owner.

show abstract

“…Critical accounting theory draws upon various interdisciplinary perspectives , such as sociology, political economy, and critical theory, to examine accounting practices through a critical lens. It questions the prevailing assumptions, values, and power relations that shape accounting systems and practices (Chiapello, 2017;Perkiss et al, 2022). By doing so, critical accounting theory uncovers the biases, interests, and unequal distribution of power that may exist within organizations, illuminating the potential consequences for financial reporting, performance evaluation, and resource allocation.…”

Section: Introductionmentioning

confidence: 99%

Critical Accounting Theory: Unveiling Power Dynamics and Enhancing Accountability - An Empirical Study on Existing Literature

Khatun¹,

Hossain²

2023

IJSB

View full text Add to dashboard Cite

This article reconnoiters the critical accounting theory, focusing on its ability to unveil power dynamics and enhance accountability within organizations. Through an empirical study of existing literature, we examine the theoretical framework of critical accounting theory and its practical implications for understanding the complex interplay between power dynamics and accounting practices. The study aims to shed light on how accounting systems and practices can reinforce or challenge power structures within organizations and their broader societal implications. Drawing upon a comprehensive review of scholarly articles, case studies, and empirical research, we identify key themes and concepts within critical accounting theory. The empirical analysis provides insights into how critical accounting theory has been applied in various contexts, such as corporate governance, financial reporting, and sustainability accounting. The findings reveal that critical accounting theory offers a valuable lens for understanding the underlying power dynamics that influence accounting practices. Furthermore, the article discusses the implications of critical accounting theory for policymakers, regulators, and practitioners. It emphasizes the importance of considering power dynamics and social contexts in designing accounting standards, regulations, and corporate governance mechanisms. In conclusion, this article contributes to the growing body of literature on critical accounting theory by providing an empirical analysis of its application and implications. It underscores the need for a critical perspective in accounting research and practice, acknowledging the power dynamics at play and their potential consequences. By unveiling these dynamics and promoting accountability, critical accounting theory can drive positive change and foster a more just and responsible business environment.

show abstract

Can critical accounting perspectives contribute to the development of ocean accounting and ocean governance?

Cited by 13 publications

References 35 publications

An initial consideration of data availability issues in downscaling ocean accounting to inform sustainable aquaculture development: The example of Clew Bay, Ireland.

An initial consideration of data availability issues in downscaling ocean accounting to inform sustainable aquaculture development: The example of Clew Bay, Ireland.

Akuntansi Hak dan Kewajiban: Refleksi Akuntansi Nelayan Juragan Muslim di Kawasan Teluk Tomini

Critical Accounting Theory: Unveiling Power Dynamics and Enhancing Accountability - An Empirical Study on Existing Literature

Contact Info

Product

Resources

About