Accounting and Ecological Crisis Available to Purchase

Ecology considers the interrelationships between all species and matter. It is argued that there are important direct and indirect links between accounting information and ecological effects. A direct link can be traced through identification of some of the conventional problems of accounting. An indirect link can be traced through economics. It is only comparatively recently that the link between economics and ecology has received significant attention. In particular, the relationship between economic development and environmental quality has come to the fore. The concepts of “ecodevelopment”, an ecologically sound economic development strategy, and of “sustainable development” have promoted the view that there may be positive as well as negative interdependences between economics and ecology. With this linking of economics and ecology, the next logical step is to consider possible indirect links between accounting and ecology, with economics as an intervening variable, since a link between accounting and economics has long been established. Having established these direct and indirect links between accounting and ecology, inferences for environmental accounting based on recent Australian agricultural experience are suggested. In conclusion a brief review of the implications of adopting a “Deep Ecology” perspective for such accountings is given.