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Accounting and accountability in the Anthropocene

Bebbington, Jan; Osterblom, Henrik; Crona, Beatrice; Jouffray, Jean-Baptiste; Larrinaga, Carlos; Russell, Shona; Scholtens, Bert

ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL
2019
VL / 33 - BP / 152 - EP / 177
abstract
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.

AccesS level

Green submitted

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