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Research output: Contribution to Journal/Magazine › Journal article › peer-review
Research output: Contribution to Journal/Magazine › Journal article › peer-review
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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 -