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This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing a definition of accounting that can address the severe environmental and ecological challenges of the 21st century.

The authors explored environmental and ecological accounts from the dawn of human consciousness across a wide variety of media and in a broad range of forms. This theoretical approach reacts to the cold capitalist commodification of nature inherent in much environmental accounting practice, which documents, values and records usage of natural capital with little attempt to address depletion and loss.

By analysing the earliest ecological and environmental “accounts” recorded by humans at the dawn of human consciousness, and considering a wide array of subsequent accounts, the authors demonstrate that rather than being a secondary, relatively recent development emerging from financial accounting and reporting, environmental and ecological accounting predated financial accounting by tens of thousands of years. This research also provides a wealth of perspectives on diversity, not only in forms of account but also in the diversity of accountants, as well as the broadness of the stakeholders to whom and to which the accounts are rendered.

The paper can be placed at the intersection of accounting history, the alternative, interdisciplinary and critical accounts literature, and environmental and ecological accounting research.

Practically, the authors can draw ideas and inspiration from the historical forms and content of ecological and environmental account that can inform new forms of and approaches to accounting.

There are social implications including the diversity of accounts and accountants derived from studying historical ecological and environmental accounts from the dawn of human consciousness especially in the broadening out of the authors' understanding of the origins and cultural roots of accounting.

This study concludes with a new definition of accounting, fit for purpose in the 21st century, that integrates ecological, environmental concerns and is emancipatory, aiming to restore nature, revive biodiversity, conserve species and enhance ecosystems.

The Rock Challenge is a school‐based performing arts programme that that aims to promote healthy lifestyles amongst secondary school students. This paper reports on teacher perspectives on the implementation of The Rock Challenge in nine English schools. This study highlights how performing arts programmes, such as The Rock Challenge, are unlikely to have a simple relationship between guidance and practice in spite of their being popular and sustainable.

This paper aims to explore how accounting is entwined in the cultural practice of popular music. Particular attention is paid to how the accountant is constricted by artists in art and the role(s) the accountant plays in the artistic narrative. In effect this explores the notion that there is a tension between the notion of the bourgeois world of “the accountant” and the world of “art for art's sake”.

This paper draws on the cultural theory of Pierre Bourdieu to understand how the character of the accountant is constructed and used by the artist. Particular attention is paid in this respect to the biography and lyrics of the Beatles.

Accounting and accountants play both the hero and the villain. By rejecting the “accountant villain”, the artist identifies with and reinforces artistic purity and credibility. However, in order to achieve the economic benefits and maintain the balance between the “art” and the “money”, the economic prudence of the bourgeois accountant is required (although it might be resented).

The analysis focuses on a relatively small range of musicians and is dominated by the biography of the Beatles. A further range of musicians and artists would extend this work. Further research could also be constructed to more fully consider the consumption, rather than just the production, of art and cultural products and performances.

This paper is a novel consideration of how accounting stereotypes are constructed and used in the field of artistic creation

Crowdsourcing heritage information has enormous potential to help gather data needed to make decisions over the deployment of resources and heritage conservation funding. Taking advantage of the rapid proliferation of mobile devices, such as phones and tablets, packed with sensors to record data about the real world, and the global growth of mobile app stores, reaching potential crowdsourcing volunteers is easier than ever before. The purpose of this paper is to describe the design of a mobile application known as Rock Art CARE (condition assessment risk evaluation) to crowdsource heritage conservation data, in the context of rock art conservation.

As with conservation efforts of any kind, accurate information is vital to make informed triage decisions over where to route effort, resources and funding. The Rock Art CARE application is a cross-platform mobile application for crowdsourcing information about rock art carvings, where the collated data are stored in a central location for access by different stakeholders.

The paper goes on to detail the web portal with its application programming interface and database schema, and how the collected data are passed on to policy and decision makers to aid in the identification and conservation of the carvings most at risk.

The paper presents a method of harnessing common technology to forge a link between the mobile devices of the general public and key stakeholders responsible for the preservation of the UK’s rock art.

Aims to define the conceptual tools of Gregory Bateson's epistemology – the nature of difference, logical typing, and recursion – and to apply this to understanding how we can approach the analysis of ethnographic reports of the Bushman n/om‐kxaosi (shamans) and the Bushman rock art of Southern Africa.

The paper argues that kinesthetic interaction with n/om‐kxaosi provides a vehicle for learning their way of construing the world.

The n/om‐kxaosi have a kinesthetic lexicon and a set of dominant metaphors rooted to their ecstatic body expression that provide coherence to their ways of healing and spiritual understanding. The previously assumed incoherent nature of Bushman religious views noted by anthropologists is argued to have been the consequence of underestimating the importance Bushman thinking gives to circularity and transformation of all aspects of their experience.

Illuminates the analysis of the Bushman culture.

In this account of our long-term ethnographic investigation of the Burning Man Project, we examine the emergence of nomadic spirituality among the citizens of Black Rock City, Nevada. We describe this emergence as a reaction to consumers’ increasing dissatisfaction both with conventional religious denominations and with consumption as an existential ground of meaning. We provide an emic view of the pilgrimage experience at Black Rock City, from the perspective of participants in and organizers of the event. We propose a theory of the comedy of the commons to interpret the surface structure of the moment, and embed our deep structural interpretation of the nomadic spirituality of the phenomenon within the context of new religious movements (NRMs). In so doing, we shed new light on the topic of the sacred and profane in consumer experience.

Designing and implementing effective strategies for managing heritage resources throughout the world has become critically important as the impacts of climate change and human-caused destruction are increasingly felt. Of particular importance is the ability to identify and track fast- and slow-moving processes associated with weathering, erosion and the movement or removal of heritage objects by natural and human agents. In this paper, the authors demonstrate how 3D laser scanning can be used to detect and monitor changes to the Okotoks Erratic “Big Rock” Provincial Historic Resource in Alberta, Canada, over a period of 7 years.

Terrestrial laser scanning surveys of the Okotoks Erratic “Big Rock” Provincial Historic Resource were undertaken in 2013, 2016 and 2020. Registration was used to place the three epochs of point clouds into a unique datum for comparison using the cloud-to-cloud distance function in Cloud Compare.

The movement/repositioning of rocks around the base of the erratic, the emergence of “unofficial” paths and changes to interpretive trails and fencing were all identified at the site over the time period of the study.

Current conservation at the Okotoks Big Rock focus primarily on the rock art panels that are scattered over the erratic. The results of this study indicate they should be broadened so that the geological integrity of the site, which is intrinsically linked to its cultural value, can also be maintained.

This is the first study the authors are aware of that utilizes terrestrial laser scanning + change detection analysis to identify and track changes to a heritage site over a period as long as 7 years.

This chapter compares and contrasts the British invasion and punk rock as mystified, post-performance products. Expanding on Goffman's notion of mystification to discuss texts that emerged from performances and drawing on Mannheim's distinction between ideological and utopian perspectives, we discuss the British invasion as bound to elite interpretations of mystified products and punk rock as bound to more provincial and anti-elitist interpretations. We note that despite differences, both genres involve, to varying degrees, mystifying differences, mystifying legendary status, and mystifying popularity itself. The discussion of both musical genres compliments and affirms previous analyses, especially the analysis of punk rock as a dramaturgical and utopian version of play.

This paper has two purposes. First, I offer a reading of interpretive biography (Denzin, 1989a) as an alternative method for understanding how individual lives are rendered meaningful in postmodern communication processes. Second, given the importance of many rock performers as cultural heroes, I present an interpretive biography of Pete Townshend, chief songwriter and most visible member of the classic rock band the Who. This method of inquiry is grounded in the more general tradition of interpretive interactionism (Denzin, 1989b, 1990a) and has its roots in C. Wright Mills's (1959) concept of the sociological imagination. Its guiding question is this: How is the postmodern self (or stated more accurately, selves) created within and sustained by the mass media? I argue that as postmodern cultural symbols, Townshend and the band (however ambiguously) mirror a collective search for identity on the part of audiences and society-at-large.