Accountability, Philosophy and the Natural Environment


I: Critical accountabilityKey themes in accountability researchDefining interpretivismApplying interpretationObjections and contrary opinionsAims and objectivesEnvironmental dilemmasEnvironmental sustainability and neoliberalismLimiting neoliberalism in the AnthropoceneNotesBibliographyThe art of interpretation and NatureKey perspectives - modernity's baggageThe art of interpretation and modern politicsInterpretivism and NatureFrameworks and methods - the ideal typeFrameworks and methods - the ideal type and stopping pointsInterpretivism - basic terms and ideasAccounting and interpretivismConclusionNotesBibliographyMarkets, the business case, and interpretivismIntroductionThe business case for sustainabilityNeoliberalism and NatureLimits of instrumental reason and business approaches to sustainabilitySustainability and the business caseChallenging economic sustainability and the business caseRecent environmental and social accounting developments: interstitial accountsFurther interpretivist responses to business and the dilemmas of modernityBlind loyalty to capitalism or challenging it through the ekklesia?The early liberal social accounting modelConclusionNotesBibliographyPostmodernism and interpretivism: Basic issuesIntroduction: basic issues in accountability and NaturePostmodernism and NaturePostmodern environmentalism and accountabilityAccountability and the postmodernismRecent developments: Martin Messner, accountability, and postmodernismPostmodern engagements with interpretivism: the politics of reconciliationTaylor's and White's search for middle-ground between open-world and closed-world thinkingConclusionNotesBibliographyThe public sphere, corporations, and societyIntroductionAccountability and civil societyAccountability and the human dimensionAccountability, management, and knowledgeConclusionNotesBibliographyExternal relations: Re-engaging the company with the community in which it operatesExternal relations, re-engaging the community with the community in which it operatesEngaged agency and practical reasonImproving corporate relationsRebuilding the corporation from the inside out - the role of the public sphereConclusionNotesBibliographyII: Philosophical perspectivesBasic concepts in accountability research: Key accountability theorists and issuesIntroduction: Key accountability thinkers shaping modern accountabilityBentham and MillBentham: Gallhofer-Haslam (2019) to Goodin (1992) and back againMill's utilitarianism and its view of NatureKant and accountabilityRawls and accountabilityHabermas's critical philosophyCritical theoryCritical perspectives on accounting reform proposalsCritical theory and its challenge to interpretivismConclusionNotesBibliographyBasic issues in accountability: Interpretivism, openness, and transparencySome basic themes between decision usefulness and emancipator accountingUtilitarians Bentham and Mill - some further problems and prospectsMore problems with utilitarianismGallhofer and Haslam: from Bentham to Laclau and Mouffe's postmodernismConclusionNotesBibliographyLiberal accountability: Current environmental and social challenges and policyIntroductionFurther objections and contrary opinionsAccountability and decision-usefulnessEnvironmental accountability and transparencyJustice and accountabilityApplying Rawls and Kant to accountability and environmental ethicsRawls' model of justice and primary goodsConsensus and self-respectClosenessTransparencyThe justice model for environmental accounting (Quietism)Greed and altruismPresent and future generations and other sentient life formsArbitrating through accountingAccounting and accountabilityRecent developments in liberal accountability thoughtConclusionNotesBibliographyCritical and radical accounting and accountability: Basic philosophical issues in accountability researchIntroductionLaughlin's Habermas: accountability and judgementHabermas and Taylor – a succinct introduction to languageBackground sources: Habermas and TaylorDifferences between Habermas and TaylorThe sacred and the secularCombining differences in a postmodern worldConclusionNotesBibliographyIII: The environmentDeep Ecology and interpretivismIntroductionBasic definitionsOrigins of Deep EcologyFeatures of deep ecologyDeep Ecology and NatureDeep ecology and structureConclusionNotesBibliographyDeep Ecology, community, and interpretationIntroductionSome philosophical implications of Deep EcologyMysticism and Deep EcologyUndemocratic and authoritarian: eco-terrorism and anarchismPragmatism: Deep Ecology lacks a process for achieving environmental and social changeConclusionNotesBibliographyPerspectives on Deep Ecology: Basic issuesIntroductionA middle way: a focus on interestsA middle way: biocentric egalitarianism?Deep Ecology and the biocentric ethicConclusionNotesBibliographyDeep Ecology and interpretation: Social Ecology and how people relate to the worldCommunitarian, Deep and radical ecologySocial ecology and natureMarxism and critical theory's response to social ecologyInterpretation, Deep Ecology to radical critiqueWorld disclosers and NatureEcological politics and moral theoryConclusionNoteBibliographyPerspectives on Nature: An environmental values perspectiveIntroductionThe current dominant discourse and the EVPTransformation involving an EVPFurther problems with the business caseAccountability as a secular (anti-realist) discourse for NatureEngaged agency - an EVPBiomimicry and transpersonal ecologyApplying the EVP: accounting in communicative action for Natural assetsAccount 1: the interpretivism of Perkiss and TweedieAccount 2: basic issues in communication and the public sphereDeep ecology and the politics of NatureConclusions: enchanting the public sphereNotesBibliographyNew directions for environmental democracyBibliography