Shona Russell

Analysing the role of sustainable development indicators in accounting for and constructing a Sustainable Scotland

Abstract The main objective of this paper was to analyse how sustainable development indicators impacted upon the integration of sustainable development into the governing of Scotland. A major concern was whether an accounting technology could represent this complex multi-dimensional and interdisciplinary concept. We analysed the relationship between the official sustainable development strategy of the Scottish Executive and the associated indicator set using an analytics of government framework (Dean, M. (1999). Governmentality: Power and rule in modern society. London: Sage Publications. Dean, M. (2007). Governing societies. Berkshire: Open University Press). We observed a lack of alignment between these sustainable development indicators and the visions, fields of visibilities, forms of knowledge and techniques of government contained in this strategy. Critical aspects of this strategy were omitted from the indicator set and we argue that these indicators did not to effectively measure progress towards a Sustainable Scotland but that they could calculatively capture and distort the sustainable development governing process. The analytical framework used allowed us to problematise these indicators and contribute to a wider discourse on the composition and nature of sustainable development indicators.

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.

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.

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 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 Thevenot), 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 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

Permeating Boundaries: Accountability at the Nexus of Water and Climate Change

Water serves as the fundamental link between the climate system, human society and the environment. Climate change is severely impacting the hydrological cycle and consequently, water management. T...

Water Policy and Regulatory Reform in New Zealand

New Zealand faces unusual water challenges. The country relies heavily upon agricultural exports. This has resulted in the adoption of a permissive, devolved system of water management. However, the intensification of land use has resulted in significant water degradation, and stretched the capacity of local government to address competing water needs. Water resource management has largely been devolved to local government with limited national policy guidance creating further tensions. This paper summarizes recent water policy and reform in New Zealand, and discusses how central government is attempting to reinvigorate national guidance for future water management.

Accounting for a Sustainable Scotland

Sustainable development indicators (SDI) can define priorities, determine sustainable actions, evaluate policy options and legitimate government interventions. Sustainable development strategies and indicators used in Scotland, however, show a lack of consistency with a potential for distortion of performance. The attributes of a sustainable Scotland are used to construct a model to develop strategies and indicator sets for sustainable development.

Application of sustainability appraisal to the Canterbury Water Management Strategy

In Canterbury, water management presents a particular challenge with regard to resource availability and quality, and the impact of intensification of land use and changing forms of agriculture. These issues have led to the development of the Canterbury Water Management Strategy, which identifies a number of options to resolve them. A sustainability appraisal of the options with respect to their contribution to sustainability outcomes illustrates the potential of taking a strategic approach to problem solving in the context of complexity and uncertainty. This article describes the application of a method of sustainability appraisal that is based on international developments but adapted to the New Zealand resource management framework. The approach defined a sustainability bottom line and desired sustainability outcomes, and demonstrated that: (1) the status quo was not sustainable; (2) a strategy based on new infrastructure projects met economic criteria but not environmental criteria; (3) advancing environmental protection with a moratorium on new development met environmental criteria but not economic criteria; and (4) for a sustainable outcome across all criteria, existing water and land use needed to be improved and parallel development of new infrastructure and proactive programs for environmental restoration needed to be implemented.

Technologies for sustainability: a governmentality perspective

New technologies are needed to address sustainability issues through emerging forms of governance. These will be concerned with agency, performance and citizenship as much as with traditional biophysical concerns. The governance of water is a complex and critical issue where sustainability issues are coming to the fore and in which, we contend, technologies for sustainability are likely to emerge and develop. Accordingly, we examine and reflect on use of technologies as part of water governance in Scotland and New Zealand to consider if and how technologies are able to contest the current rationalities of government that do not appear to be delivering sustainable outcomes. Many assert that the rationality of advanced liberalism pervades governance of water despite claims of pursuing sustainability, and our findings support that assertion whereby current technologies are unlikely to facilitate sustainability.

Debate: At a loss—responsibility, accountability, and (in)decision after the floods

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