“As bad as bad can be”: accounting for species extinction in the North Pacific

Karen McBride, R. Sagitova, Olga Cam
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引用次数: 2

Abstract

PurposeThis paper explores the reporting of the Russian American Company (RAC), from 1840 to 1863. Trading in fur, company fears of animal extinctions viewed from a monetary perspective led to early extinction reporting practice. These were not altruistic reports; they were generated by a wish to use natural resources. Despite the motivations, these reports present an example of successful extinction management by a for-profit company and a workable example of emancipatory extinction accounting.Design/methodology/approachUsing thematic analysis, this study demonstrates how moving from transparency to accountability driven accounting can assist in biodiversity reporting, by exploring this historical business case of extinction management through the lens of Atkins and Maroun's (2018) extinction framework.FindingsThe application of the framework to the RAC's set of reports indicates that this offers a viable proposal for development of extinction management, providing a reporting tool for a for-profit company.Originality/valueExploring RAC's reports focusing on their extinction management processes and reporting, the paper contributes to the contemporary debate on the development of extinction reporting frameworks. These historical examples of extinction accounting, show extinction management and reporting is not a unique contemporary development in accounting. The research uses historical data as the empirical foundation for exploring applicability and further development of this extinction framework.
“坏到不能再坏了”:北太平洋物种灭绝的原因
目的探讨1840年至1863年俄美公司(RAC)的报告。从货币角度来看,皮毛交易,公司对动物灭绝的恐惧导致了早期灭绝报告的做法。这些都不是无私的报告;它们是由利用自然资源的愿望产生的。抛开动机不谈,这些报告为营利性公司提供了一个成功的物种灭绝管理的例子,也是一个解放性物种灭绝会计的可行例子。采用主题分析,本研究通过Atkins和Maroun(2018)的灭绝框架来探索这一灭绝管理的历史商业案例,展示了如何从透明度转向问责驱动的会计可以帮助生物多样性报告。研究结果将该框架应用于RAC的一组报告表明,这为物种灭绝管理的发展提供了一个可行的建议,为营利性公司提供了一个报告工具。原创性/价值探索RAC的报告,重点关注其灭绝管理过程和报告,本文有助于当代关于灭绝报告框架发展的辩论。这些灭绝会计的历史例子表明,灭绝管理和报告并不是当代会计的独特发展。本研究以历史数据为实证基础,探讨该灭绝框架的适用性和进一步发展。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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