FOUR STEPS FOR A STRATEGIC APPROACH IN ECOSYSTEM-CENTERED ACCOUNTING: THE EXAMPLE OF AN EARLY WARNING SYSTEM AGAINST DEFORESTATION IN BORNEO

Abstract

In order to cope with the destruction of biodiversity, private and public actors are developing a growing number of innovative conservation tools. While these tools are increasingly effective from a scientific and technical point of view, the question of their performativity and their capacity to create the expected changes in ecological, social, and governance terms remains a major concern. In order to answer this question, and following on from previous work in “accounting for the management of ecosystems,” this paper proposes a four-stage analysis approach. It illustrates it through the study of an early warning system for deforestation, which is part of a larger strategy for protecting Orangutan habitats, in Borneo, Indonesia. In doing so, the paper argues for the development of a field of comparative study of information tools for ecosystems, firmly rooted in accounting research, in dialogue with conservation science and socio-anthropology. To contribute to it, we propose to combine critical analysis with a more engaged strategic and design support posture at the service of actors involved in conservation action.