This is a repository copy of The Naturalist's Journals of Gilbert White: exploring the roots of accounting for biodiversity and extinction accounting. White Rose Research Online URL for this paper: http://eprints.whiterose.ac.uk/158543/ Version: Published Version Article: Atkins, J. orcid.org/0000-0001-8727-0019 and Maroun, W. (2020) The Naturalist's Journals of Gilbert White: exploring the roots of accounting for biodiversity and extinction accounting. Accounting, Auditing and Accountability Journal. ISSN 0951-3574 https://doi.org/10.1108/AAAJ-03-2016-2450 Reuse This article is distributed under the terms of the Creative Commons Attribution (CC BY) licence. This licence allows you to distribute, remix, tweak, and build upon the work, even commercially, as long as you credit the authors for the original work. More information and the full terms of the licence here: https://creativecommons.org/licenses/ Takedown If you consider content in White Rose Research Online to be in breach of UK law, please notify us by emailing
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[email protected] https://eprints.whiterose.ac.uk/ The current issue and full text archive of this journal is available on Emerald Insight at: https://www.emerald.com/insight/0951-3574.htm Naturalist’s Journals Roots of The of accounting for Gilbert White: exploring the roots biodiversity of accounting for biodiversity and extinction accounting Jill Atkins Received 12 March 2016 Revised 17 January 2019 Sheffield University Management School, The University of Sheffield, 17 January 2020 Sheffield, UK, and 12 March 2020 Warren Maroun Accepted 17 March 2020 School of Accountancy, University of the Witwatersrand, Johannesburg, South Africa Abstract Purpose – This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist’s Journals of Gilbert White and interpreting them as biodiversity accounts produced by an interested party.