Interconnectedness and the web of accountabilities: Humboldtian approaches to social and environmental accounting

Abstract

PurposeCurrent accounting practice tends to split environmental complexities into quantifiable, codified elements, producing codified simplifications of the “complex” in pursuit of environmental externalities. This has led to standardization, but has done little to motivate organizations to engage in more environmentally-aware behavior that transcends the coercive dimensions of codification. The work of Alexander von Humboldt (1769–1859) can bring new insights and perspectives to social and environmental accounting (SEA). In discussing Humboldt's philosophy of understanding the interconnectedness between people, their contexts (cultures) and their environment, the authors contribute to the emerging SEA literature on notions of interconnectedness and the web of accountabilities. The authors also explore how a Humboldtian approach may help break through the current epistemological boundaries of SEA by combining accurate measurement with imagery to make the “complex” manageable whilst embracing interconnectedness and hermeneutics.Design/methodology/approachIn this conceptual paper, the authors humbly draw on Humboldt's legacy and explore the underlying philosophical assumptions of Humboldtian science. The authors then contrast these with current SEA approaches in the literature and derive new insights into their intentionality and practical use.FindingsRe-examining Humboldt's pioneering work enables us to pinpoint what might be missing from current SEA approaches and debates. Humboldt upheld an “ethics of precision,” which included both measurement accuracy and qualitative relevance, and combined hands-on scientific fieldwork with the aesthetic ideals and interconnectedness of the age of Romanticism. Drawing on Humboldtian science, the authors propose focusing on the interconnectedness of nature and humanity, embracing the qualitative and hermeneutical and including aesthetics and emotion in environmental visualizations.Originality/valueThe paper elucidates why and how Humboldtian science might inform, guide and enhance the emancipatory potential of SEA in the 21st century. Specifically, the authors discuss Humboldt's approach of linking accurate measurement with imagery to convey a sense of interconnectedness.

Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness

“…. visual arrangements of data can uncover the complex relations found in nature", (as quoted in Lehner and Kyriacou, 2023) which, we feel, shows how important ecological accounting is in developing an intrinsic understanding of nature and our relationship and connectedness with the same. Humboldt's preoccupation with measurement, as evidenced by the multitude of tools for measuring that he took on expeditions, is shared by other early ecological and environmental accountants, such as the nature diarist, the Revd.…”

“…In terms of “form of account”, which is an important focus of this Special Issue, the research demonstrates the importance of the aesthetic role of accounting, highlighting artistic representation as environmental and ecological account. Indeed, by recording environmental and ecological data in artistic (infographic) form Humboldt asserted that, “… visual arrangements of data can uncover the complex relations found in nature”, (as quoted in Lehner and Kyriacou, 2023) which, we feel, shows how important ecological accounting is in developing an intrinsic understanding of nature and our relationship and connectedness with the same. Humboldt's preoccupation with measurement, as evidenced by the multitude of tools for measuring that he took on expeditions, is shared by other early ecological and environmental accountants, such as the nature diarist, the Revd.…”