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Mandatory Disclosures as Calculative Spaces: Public Sector Accountability on Restoring Species at Risk

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Mandatory Disclosures as Calculative Spaces: Public Sector Accountability on Restoring Species at Risk. / Smirnow, Dasha; Deng, Claire.
In: Accounting Perspectives, 20.09.2023.

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Smirnow D, Deng C. Mandatory Disclosures as Calculative Spaces: Public Sector Accountability on Restoring Species at Risk. Accounting Perspectives. 2023 Sept 20. Epub 2023 Sept 20. doi: 10.1111/1911-3838.12348

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@article{1c781e25d74a4c96a9f567a332d8076c,
title = "Mandatory Disclosures as Calculative Spaces: Public Sector Accountability on Restoring Species at Risk",
abstract = "AbstractWhile sustainability has been a subject of growing inquiry in the accounting literature, biodiversity loss, an issue of critical societal importance, has not received the same attention. Furthermore, despite corporations, nongovernmental organizations (NGOs), and the public sector all having distinct influences on biodiversity loss, the role of the public sector remains largely unexamined. Mobilizing Cuckston's (2022) framework for analyzing disclosures as calculative spaces, our study examines the framing of public sector reporting on biodiversity conservation. Specifically, through discourse analysis, we scrutinize the mandatory annual reports prepared by the Canadian federal government under the 2002 Species at Risk Act (SARA), which is aimed at preventing species extinction. The disclosures within these reports present discussions on the government's administration of SARA, thereby offering insights into the government's efforts to discharge accountability over the protection of species at risk. Our findings examine the significance of public sector reporting in enabling accountability for species conservation and discuss the ways in which mandatory disclosures contribute to this process.This article is protected by copyright. All rights reserved.",
keywords = "Finance, Accounting",
author = "Dasha Smirnow and Claire Deng",
year = "2023",
month = sep,
day = "20",
doi = "10.1111/1911-3838.12348",
language = "English",
journal = "Accounting Perspectives",
issn = "1911-382X",
publisher = "Wiley",

}

RIS

TY - JOUR

T1 - Mandatory Disclosures as Calculative Spaces

T2 - Public Sector Accountability on Restoring Species at Risk

AU - Smirnow, Dasha

AU - Deng, Claire

PY - 2023/9/20

Y1 - 2023/9/20

N2 - AbstractWhile sustainability has been a subject of growing inquiry in the accounting literature, biodiversity loss, an issue of critical societal importance, has not received the same attention. Furthermore, despite corporations, nongovernmental organizations (NGOs), and the public sector all having distinct influences on biodiversity loss, the role of the public sector remains largely unexamined. Mobilizing Cuckston's (2022) framework for analyzing disclosures as calculative spaces, our study examines the framing of public sector reporting on biodiversity conservation. Specifically, through discourse analysis, we scrutinize the mandatory annual reports prepared by the Canadian federal government under the 2002 Species at Risk Act (SARA), which is aimed at preventing species extinction. The disclosures within these reports present discussions on the government's administration of SARA, thereby offering insights into the government's efforts to discharge accountability over the protection of species at risk. Our findings examine the significance of public sector reporting in enabling accountability for species conservation and discuss the ways in which mandatory disclosures contribute to this process.This article is protected by copyright. All rights reserved.

AB - AbstractWhile sustainability has been a subject of growing inquiry in the accounting literature, biodiversity loss, an issue of critical societal importance, has not received the same attention. Furthermore, despite corporations, nongovernmental organizations (NGOs), and the public sector all having distinct influences on biodiversity loss, the role of the public sector remains largely unexamined. Mobilizing Cuckston's (2022) framework for analyzing disclosures as calculative spaces, our study examines the framing of public sector reporting on biodiversity conservation. Specifically, through discourse analysis, we scrutinize the mandatory annual reports prepared by the Canadian federal government under the 2002 Species at Risk Act (SARA), which is aimed at preventing species extinction. The disclosures within these reports present discussions on the government's administration of SARA, thereby offering insights into the government's efforts to discharge accountability over the protection of species at risk. Our findings examine the significance of public sector reporting in enabling accountability for species conservation and discuss the ways in which mandatory disclosures contribute to this process.This article is protected by copyright. All rights reserved.

KW - Finance

KW - Accounting

U2 - 10.1111/1911-3838.12348

DO - 10.1111/1911-3838.12348

M3 - Journal article

JO - Accounting Perspectives

JF - Accounting Perspectives

SN - 1911-382X

ER -