In-situ EPR Studies of Reaction Pathways in Titania Photocatalyst-Promoted Alkylation of Alkenes

Acknowledgments This work was supported by Engineering and Physical Sciences Research Council (EPSRC) Grant EP/I00372X/1. The EPR spectrometer was purchased under EPSRC Grant EP/F032560/1. We thank Andrew Mills for use of the spectroradiometric measurement system.Peer reviewedPublisher PD

Who Speaks for the River? Exploring Biodiversity Accounting using an Arena Approach

First paragraph: In confronting the unsustainability of human activity and attempting to define a ‘safe operating space’ for humanity, Rockstrom et al. (2009) estimate that biodiversity loss is one of nine planetary boundaries that have already been transgressed. The United Nations’ Millennium Ecosystem Assessment has extensively documented the extent to which ecosystems have been rapidly altered and global biodiversity has been subject to negative change (UNEP, 2005). Concerns over ecosystem degradation have led to the emergence of international agreements, including the Convention on Biological Diversity (1992). These agreements seek to establish policy frameworks for biodiversity and encourage recognition of ecosystem services and biodiversity within decision-making (for example TEEB, 2009). A range of ecological indicators and economic analyses are being developed as metrics to account for biodiversity and to engage with policy-makers and businesses (TEEB 2011; 2012), and forms of environmental reporting have been recognised as a potentially important means to recognise and measure the value of the natural environment (Thompson & Mackey 2010; Mackey & Galbraith 2011)

Accounts of Nature and the Nature of Accounts: Critical reflections on environmental accounting and propositions for ecologically informed accounting

Purpose: This paper reviews and synthesises academic research in environmental accounting and demonstrates its shortcomings. It provokes scholars to rethink their conceptions of ‘accounts’ and ‘nature’, and alongside others in this AAAJ special issue, provides the basis for an agenda for theoretical and empirical research that begins to ‘ecologise’ accounting.  Design/methodology/approach: Utilising a wide range of thought from accounting, geography, sociology, political ecology, nature writing and social activism, the paper provides an analysis and critique of key themes associated with 40 years research in environmental accounting. It then considers how that broad base of work in social science, particularly pragmatic sociology (e.g. Latour, Boltanksi and Thévenot), could contribute to reimagining an ecologically informed accounting.  Findings: Environmental accounting research overwhelmingly focuses on economic entities and their inputs and outputs. Conceptually, an ‘information throughput’ model dominates. There is little or no environment in environmental accounting, and certainly no ecology. The papers in this AAAJ special issue contribute to these themes, and alongside social science literature, indicate significant opportunities for research to begin to overcome them.  Research Implications: This paper outlines and encourages the advancement of ecological accounts and accountabilities drawing on conceptual resources across social sciences, arts and humanities. It identifies areas for research to develop its interdisciplinary potential to contribute to ecological sustainability and social justice.  Originality: How to ‘ecologise’ accounting and conceptualise human and non-human entities has received little attention in accounting research. This paper and AAAJ special issue provides empirical, practical and theoretical material to advance further work

Potential users’ perceptions of general purpose water accounting reports.

PostprintPeer reviewe

Activism, arenas and accounts in conflicts over tobacco control

Purpose - The purpose of this paper is to provide theoretical and empirical insights into the effective use of external accounts by social activists in conflict arenas in order to bring about change. Design/methodology/approach - This paper presents a longitudinal case study of Action on Smoking and Health UK (ASH) and their use of external accounts and other activist practices during the period 1999-2010. The authors explore these practices from the perspective of one organisation engaged in conflict arenas concerning the (un)acceptability of tobacco production, consumption and governance. The authors conduct the exploration based upon a dynamic conflict arena framework that attends to the range of external accounting and activist practices, tactical intentions and states of conflict used by ASH to confront the tobacco industry and bring about change in tobacco governance. Findings - The study identifies the use of a diverse range of external accounts and other activist practices. This assemblage of practices was used to confront, counter-act and to co-operate with actors engaged in tobacco-related conflicts. The evidence suggests that the deployment of different types of external accounts by ASH was aligned to the context of the particular conflict arena involved, and was influenced by the strategy and engagement tactics of the activists and other actors, as well as power dynamics and acceptability of the tobacco governance in the conflict arena. Whilst ASH used different external accounts in specific episodes of activism, these individual accounts also contributed to an emerging holistic account of the unacceptable consequences of tobacco production, consumption and governance. Originality/value - This study provides new theoretical and empirical insights into how external accounts can contribute to the problematisation of governance and development of social and environmental change agendas. The dynamic conflict arena framework developed in this paper creates new visibilities and possibilities for developing external accounting practices and for researching this fast-developing area of social and environmental accounting.PostprintPeer reviewe

Scottish Water: The Drift To Privatisation and How Democratisation Could Improve Efficiency and Lower Costs

First paragraph: Scottish Water is a public corporation1 responsible for delivering water and sewerage services in Scotland. It was created in 2002 under the Water Industry Act (Scotland), which amalgamated the three water boards2 who were previously responsible for delivering water services in the North, East and West of Scotland

Accounting and sustainable development : reflections and propositions

This paper emerges from an invitation to reflect upon the achievements of social and environmental accounting as well as to identify the challenges that lie ahead as the field continues its engagement with the goal of sustainable development. Three perspectives are developed in pursuit of that aim, namely: exploring the nature of the issues and mode of academic inquiry that is ‘fit for purpose’ given the demands of sustainable development; considering if a de-centring of accounting and the embrace of more holistic versions of accountability would be productive for future scholarship; and an exploration of how we might conceptualise ‘engagement’ with practice in this context (and what is meant by practice and practitioner). Taken together, this paper seeks to provide points of provocation and encouragement to social and environmental accountants, critical accounting scholars and to those seeking to understand sustainable development scholarship and action.PostprintPeer reviewe

Exploring and mapping the knowledge and practice terrain

Postprin

Accounts of nature and the nature of accounts : critical reflections on environmental accounting and propositions for ecologically informed accounting

Purpose The purpose of this paper is to review and synthesise academic research in environmental accounting and demonstrate its shortcomings. It provokes scholars to rethink their conceptions of “accounts” and “nature”, and alongside others in this AAAJ special issue, provides the basis for an agenda for theoretical and empirical research that begins to “ecologise” accounting. Design/methodology/approach Utilising a wide range of thought from accounting, geography, sociology, political ecology, nature writing and social activism, the paper provides an analysis and critique of key themes associated with 40 years research in environmental accounting. It then considers how that broad base of work in social science, particularly pragmatic sociology (e.g. Latour, Boltanksi and Thévenot), could contribute to reimagining an ecologically informed accounting. Findings Environmental accounting research overwhelmingly focuses on economic entities and their inputs and outputs. Conceptually, an “information throughput” model dominates. There is little or no environment in environmental accounting, and certainly no ecology. The papers in this AAAJ special issue contribute to these themes, and alongside social science literature, indicate significant opportunities for research to begin to overcome them. Research limitations/implications This paper outlines and encourages the advancement of ecological accounts and accountabilities drawing on conceptual resources across social sciences, arts and humanities. It identifies areas for research to develop its interdisciplinary potential to contribute to ecological sustainability and social justice. Originality/value How to “ecologise” accounting and conceptualise human and non-human entities has received little attention in accounting research. This paper and AAAJ special issue provides empirical, practical and theoretical material to advance further work.PostprintPeer reviewe

Transformation in a changing climate: a research agenda

The concept of transformation in relation to climate and other global change is increasingly receiving attention. The concept provides important opportunities to help examine how rapid and fundamental change to address contemporary global challenges can be facilitated. This paper contributes to discussions about transformation by providing a social science, arts and humanities perspective to open up discussion and set out a research agenda about what it means to transform and the dimensions, limitations and possibilities for transformation. Key focal areas include: (1) change theories, (2) knowing whether transformation has occurred or is occurring; (3) knowledge production and use; (4), governance; (5) how dimensions of social justice inform transformation; (6) the limits of human nature; (7) the role of the utopian impulse; (8) working with the present to create new futures; and (9) human consciousness. In addition to presenting a set of research questions around these themes the paper highlights that much deeper engagement with complex social processes is required; that there are vast opportunities for social science, humanities and the arts to engage more directly with the climate challenge; that there is a need for a massive upscaling of efforts to understand and shape desired forms of change; and that, in addition to helping answer important questions about how to facilitate change, a key role of the social sciences, humanities and the arts in addressing climate change is to critique current societal patterns and to open up new thinking. Through such critique and by being more explicit about what is meant by transformation, greater opportunities will be provided for opening up a dialogue about change, possible futures and about what it means to re-shape the way in which people live