期刊
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL
卷 33, 期 1, 页码 152-177出版社
EMERALD GROUP PUBLISHING LTD
DOI: 10.1108/AAAJ-11-2018-3745
关键词
Stewardship; Accountability; Accounting; Anthropocene; Sustainability science
资金
- Walton Family Foundation [2017-693, 2018-1371]
- David and Lucile Packard Foundation [2017-66205, 2019-68336]
- Gordon and Betty Moore Foundation [5668.01]
- Ministerio de Economia y Competitividad
- FEDER
- Consejeria de Educacion, Junta de Castilla y Leon [ECO2015-65782-P, BU058P17]
Purpose The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship. Design/methodology/approach The paper's aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector. Findings This paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene. Social implications Human well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature-human interactions and how this affects accounting thought. Originality/value This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.
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