英国公共部门生物多样性核算的逻辑

The logics of biodiversity accounting in the UK public sector

Accounting Forum · 2018
被引 3
ABS 3

中文导读

通过访谈英国四个地方议会,研究公共部门生物多样性核算实践,发现经济与生态价值冲突影响核算发展。

Abstract

The scope of biodiversity accounting has continued to grow in recent years. This has attracted the attention of researchers that have mostly explored biodiversity accounting in the corporate context. However, the pressure to account for biodiversity, and loss, is not just limited to corporate entities. This paper therefore examines the use of contemporary biodiversity accounting practices in the public sector. The paper does so through an examination of semi-structured interviews with participants across four UK councils, and by applying an institutional logics framework finds that attempts to develop biodiversity accounting are affected by the presence of competing institutional logics. In this specific case, the paper highlights the economic/ecological value conflict in council biodiversity accounting.

生物多样性公共部门环境会计制度逻辑