Accounting and accountability in the Anthropocene

Author(s): Bebbington, J., Österblom, H., Crona, B., Jouffray, J-B, Larrinaga, C. et.al.
In: Accounting, Auditing & Accountability Journal
Year: 2019
Type: Journal / article
Theme affiliation: Patterns of the Anthropocene
Full reference: Bebbington, J., Österblom, H., Crona, B., Jouffray, J-B, Larrinaga, C. et.al. 2019. Accounting and accountability in the Anthropocene. Accounting, Auditing & Accountability Journal, DOI 10.1108/AAAJ-11-2018-3745

Summary

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.

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.

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.

The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates.

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