- Title
- Facilitating social learning by integrating the multiple attributes of environmental degradation into risk-based accounts
- Creator
- Saravanamuthu, Kalathevi; Lehman, Cheryl; Nyamori, Robert Ochoki
- Relation
- Critical Perspectives on Accounting (CPA 2011). Proceedings of Critical Perspectives on Accounting (CPA 2011) (Miami, FL 10-12 July, 2011)
- Relation
- http://criticalperspectivesonaccounting.com/
- Publisher
- Elsevier
- Resource Type
- conference paper
- Date
- 2011
- Description
- Gray (2002) calls for the formulation of an imaginative social accounting framework to grant visibility to human suffering and environmental degradation which have been subsumed by the hegemony of cost efficiency and profitability. Ecosystem literature advocates constructing stakeholder accounts that enable participants to learn whilst formulating adaptive strategies which consider the resilience of the ecosystem. It implies that contemporary accounting should enable social learning despite the uncertainty inherent in techno-scientific knowledge about the impact of human activities on the environment. Here a case study of the impact of irrigation practices on the resilience of the natural water cycle is used to demonstrate how the social process of identifying, measuring and translating appropriate irrigation indicators into integrated risk-based accounts provides an analytical-deliberative platform for developing capacities for social learning. These capacities refer to stakeholders' awareness of each other's competing-and-interdependent goals and perspectives, shared problem identification, appreciation of the complex issues at hand, motivation to work collaboratively, trust and the creation of formal-informal relationships. These capacities caused irrigators to reflexively extend their accountability horizon to include more of the other, and thus increase the likelihood that future irrigation practices would better reflect the needs of surrounding ecosystems.
- Subject
- sustainable development; social learning; integrate; multiple attributes; uncertainty; risk; social; catchment; adaptive
- Identifier
- http://hdl.handle.net/1959.13/1064822
- Identifier
- uon:17682
- Language
- eng
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