The emancipatory potential of extinction reporting in the public sector : an analysis of trends in South African National Parks

Simple item page
dc.contributor.authorBuchling, Michael Carl
dc.date.accessioned2020-10-14T12:20:23Z
dc.date.available2020-10-14T12:20:23Z
dc.date.issued2019
dc.descriptionA research report submitted in partial fulfilment of the requirements for the degree of Master of Commerce in Accountancy to the Faculty of Commerce, Law and Management University of the Witwatersrand, Johannesburg, 2019en_ZA
dc.description.abstractSouth Africa is home to biomes which cannot be found anywhere. The rich biodiversity within her borders requires protection from extinction events and activities which can lead to a decrease in biodiversity mass. SANParks is responsible for the conservation and preservation of biodiversity within South Africa and reports on how it meets its mandate not only to protect biodiversity but also to use biodiversity in a sustainable manner which improves the socioeconomic circumstances of local communities. The study is the first to explore biodiversity disclosure themes in a state-owned entity in South Africa, responsible for the conservation, and uses the disclosure to construct an emancipatory extinction account. The study is qualitative, using content analysis to investigate the disclosure themes in the SANParks reports. The findings indicate that SANParks increased the quantum of information on biodiversity over five years (2013 – 2017) suggesting an integrated thinking approach is adopted by SANParks in disclosing biodiversity. While the current disclosure practices of SANParks does not provide a comprehensive extinction account, the results of the content analysis are used to develop a reporting framework which can be used to provide a detailed emancipatory extinction account, drawing on principles from the IIRC, financial accounting literature and biodiversity-related literature. The study adds to the existing body of knowledge by incorporating the six capitals in the extinction reporting framework.en_ZA
dc.description.librarianTL (2020)en_ZA
dc.facultyFaculty of Commerce, Law, and Managementen_ZA
dc.format.extentOnline resource (viii, 81 leaves)
dc.identifier.citationBuchling, Michael Carl. (2019). The emancipatory potential of extinction reporting in the public sector :an analysis of trends in South African national parks. University of the Witwatersrand, https://hdl.handle.net/10539/29836
dc.identifier.urihttps://hdl.handle.net/10539/29836
dc.language.isoenen_ZA
dc.rights.holderUniversity of the Witswatersrand, Johannesburg
dc.schoolSchool of Accountancyen_ZA
dc.subjectAnthropocentrism
dc.subjectDeep ecology
dc.subjectEmancipatory accounting
dc.subjectExtinction accounting
dc.subjectSANParks
dc.subjectUCTD
dc.subject.lcshNational parks and reserves
dc.subject.lcshSocial ecology
dc.subject.otherSDG-15: Life on land
dc.titleThe emancipatory potential of extinction reporting in the public sector : an analysis of trends in South African National Parksen_ZA
dc.typeDissertationen_ZA
Files
Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
MCom Thesis_1820566 (Final).pdf
Size:
2.58 MB
Format:
Adobe Portable Document Format
Description:
Main Work
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
*Electronic Theses and Dissertations (Masters)