ABSTRACT

The scope of biodiversity accounting has continued to grow in recent years. This has attracted the attention of researchers that have mostly explored biodiversity accounting in the corporate context. However, the pressure to account for biodiversity, and loss, is not just limited to corporate entities. This paper therefore examines the use of contemporary biodiversity accounting practices in the public sector. The paper does so through an examination of semi-structured interviews with participants across four UK councils, and by applying an institutional logics framework finds that attempts to develop biodiversity accounting are affected by the presence of competing institutional logics. In this specific case, the paper highlights the economic/ecological value conflict in council biodiversity accounting.

摘要

近年来，生物多样性核算的范围继续扩大。这引起了研究人员的注意，他们大多在公司环境中探索了生物多样性核算。但是，解决生物多样性和损失的压力不仅限于公司实体。因此，本文研究了公共部门中当代生物多样性会计实践的使用。本文是通过对英国四个理事会的参与者进行的半结构化访谈进行审查，并通过应用制度逻辑框架发现，发展生物多样性会计的尝试受到竞争性制度逻辑的影响而实现的。在这种特定情况下，本文重点介绍了理事会生物多样性会计中的经济/生态价值冲突。