biodiversity from an instrumental viewpoint might convince accounting audiences that are sceptical of normative ethical … accounting standard setters to address this issue together with business and other stakeholders. Originality/value – Few studies … paper gives philosophical arguments for biodiversity reporting normally outside the scope of accounting. It emphasizes how …

Purpose – The purpose of this paper is to establish the importance of accounting in the management of Spanish military … across the lands that it had conquered. The study establishes that accounting played a key role in ensuring the success of …/methodology/approach – Niebuhr’s typology is used to help understand how accounting practices were consistent, indeed essential, expectations of the …

Purpose – The aim of this paper is to demonstrate that the application of standard environmental accounting practices … academic literature and policy choices to calculate present values. Findings – Standard environmental accounting approaches for …. Research limitations/implications – This paper is set within a full cost accounting (FCA) framework, and therefore has the …

Purpose – This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and … understanding the role of accounting in preserving and enhancing biodiversity on Planet Earth. The paper aims to raise awareness of … their part in the current biodiversity crisis by accounting for their biodiversity‐related strategies and policies. Such …

fills a gap in both social accounting and Islamic accounting literatures with its emphasis on social justice and poverty … accounting and Islamic accounting. It goes beyond previous research in Islamic accounting literature by exposing contradictions …

by identifying the influence of religious doctrine of the Dissenting Protestant churches on the development of accounting … practices in the factory. The concern is not with specific accounting practices but with the social and moral environment which … business practices of prominent businessmen. Findings – The rise of accounting as a powerful tool of control and discipline was …