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Keywords: Conservation
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Journal Articles
Accounting, Auditing & Accountability Journal 1–28.
Published: 10 March 2026
... a gap in longitudinal evidence, it examines the Mauritius Kestrel (Falco punctatus), a species rescued from near extinction, as a case study, offering valuable insights into sustainable rewilding practices. The research identifies key factors that drive the effectiveness of conservation efforts...
Journal Articles
Accounting, Auditing & Accountability Journal (2019) 32 (5): 1358–1383.
Published: 08 August 2019
...Thomas Cuckston Purpose The purpose of this paper is to explain how proponents of biodiversity offsetting have sought to produce an ecologically defensible mechanism for reconciling economic development and biodiversity conservation. Design/methodology/approach The paper analyses a case study...
Journal Articles
Accounting, Auditing & Accountability Journal (2017) 30 (7): 1537–1567.
Published: 18 September 2017
...Thomas Cuckston Purpose The purpose of this paper is to analyse the role of ecology-centred accounting for biodiversity in efforts to conserve biodiversity. Design/methodology/approach The paper examines a case study of biodiversity conservation efforts to restore a degraded blanket bog...
Journal Articles
Accounting, Auditing & Accountability Journal (2017) 30 (3): 482–509.
Published: 20 March 2017
... that for a business to move closer to being sustainable, rather than allowing one of the existing paradigms to dominate, a new business model needs to emerge. Originality/value The practical implementation of conservation activities on a large commercial scale is a controversial notion. The investigation...
Journal Articles
Accounting, Auditing & Accountability Journal (2014) 27 (3): 527–562.
Published: 26 February 2014
... and analyses changes in the nature and levels of these over time. Finally, the paper aims to establish whether the disclosures made by the exemplar are consistent with a deep ecological perspective, as exemplified by New Zealand conservation legislation. Design/methodology/approach – Viewing...
Journal Articles
Accounting, Auditing & Accountability Journal (2013) 26 (5): 688–714.
Published: 14 June 2013
...Michael Jones; Jill Solomon; Thomas Cuckston Purpose This paper seeks to examine how the biodiversity comprising a tropical forest ecosystem is being protected as a result of having its conservation brought into financial accounting calculations by constructing a greenhouse gas emissions offset...
Journal Articles
Accounting, Auditing & Accountability Journal (2013) 26 (5): 806–832.
Published: 14 June 2013
..., an alternative practice of biodiversity offsetting has emerged. Biodiversity offsets, as defined by ten Kate et al. (2004 , p. 13) and stated above, embrace “conservation actions intended to compensate for the residual unavoidable harm to biodiversity caused by development projects, so as to ensure...
Journal Articles
Accounting, Auditing & Accountability Journal (2010) 23 (2): 256–289.
Published: 16 February 2010
... benefit entities is broader and more complex than the traditional shareholder‐manager relationship in the private sector. Design/methodology/approach This longitudinal single case study of the Department of Conservation (DOC) spans the period from its establishment in 1987 to June 2006. It involves...

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