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Handbook of Environmental and Sustainable Finance by Greg N. Gregoriou, Vikash Ramiah

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Chapter 22

Management Accounting and Biodiversity

The Cultural Circuit of Capitalism and the Social Construction of a Perfect Market?

Gillian Vesty1, Albie Brooks2, Judy Oliver3,  and Sukanta Bakshi1     1School of Accounting, RMIT University, Melbourne, VIC, Australia     2Department of Accounting, University of Melbourne, Melbourne, VIC, Australia     3Department of Accounting, Economics and Finance, Swinburne University of Technology Melbourne, VIC, Australia

Abstract

In this chapter, we draw on recent case study insights to illustrate, through biodiversity market participants, the ways in which theories in management accounting affect practice. In particular, we build on Thrift's (2005) cultural circuit of capitalism to investigate the influence ...

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