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1-8 of 8
Keywords: Biodiversity accounting
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Journal Articles
Accounting, Auditing & Accountability Journal (2026) 39 (3-4): 495–527.
Published: 07 April 2026
..., thoughts, beliefs, the conditions of power and the dominant ideologies that are shaping the field of biodiversity accounting. We followed Alvesson and Deetz’s (2021) critical framework to glean insights from the 239 articles identified in the Scopus and ISI Web of Science databases, uncovering four...
Journal Articles
Accounting, Auditing & Accountability Journal (2026) 39 (3-4): 463–494.
Published: 23 September 2025
...Leyla Azizi; Sarah Bärsch; Vera Braun; Lisa Junge; Yu-Shan Lin Feuer; Remmer Sassen; Nora Adam Purpose The paper aims to enhance corporate biodiversity management (CBM) by developing a conceptual framework that bridges biodiversity accounting and stakeholder engagement, while also outlining...
Includes: Supplementary data
Journal Articles
Accounting, Auditing & Accountability Journal (2023) 36 (6): 1665–1694.
Published: 22 September 2023
...Gennaro Maione; Corrado Cuccurullo; Aurelio Tommasetti Purpose The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness...
Journal Articles
Accounting, Auditing & Accountability Journal (2023) 36 (6): 1473–1502.
Published: 05 September 2023
... Biodiversity accounting Ecological accounting Environmental accounting Rock art accounts This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the definition and form of accounting in this field and encouraging research...
Journal Articles
Accounting, Auditing & Accountability Journal (2020) 33 (8): 1835–1870.
Published: 01 August 2020
...Jill Atkins; Warren Maroun Purpose This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and interpreting them as biodiversity accounts produced by an interested party. The authors aim...
Journal Articles
Accounting, Auditing & Accountability Journal (2018) 31 (3): 875–899.
Published: 19 March 2018
... Limited 2018 Emerald Publishing Limited Licensed re-use rights only Public sector Biodiversity accounting Extinction accounting Species accounting Species recovery and protection There is growing agreement in scientific circles that the Earth has entered its sixth mass extinction...
Journal Articles
Accounting, Auditing & Accountability Journal (2013) 26 (5): 779–805.
Published: 14 June 2013
... for the Sundarbans, the world's largest mangrove forest declared as a World Heritage site by UNESCO in 2007. Findings The study extends prior research on biodiversity accounting by exploring the applicability of Jones' natural inventory model in the context of Bangladesh. The results indicate that application...
Journal Articles
Accounting, Auditing & Accountability Journal (2013) 26 (5): 715–745.
Published: 14 June 2013
... liabilities associated with decommissioning nuclear power sites. This is clearly a closely related area to biodiversity accounting as the cash flows are spread over very long‐time horizons and there are environmental consequences to the operation. However, this code only relates to items “that create a legal...
