Diane Jarvis

Managing ecosystems effectively requires managing the ways in which people interact with them, as opposed to managing ecosystems in isolation. However, management decisions often rely predominantly on biophysical data, leaving socio-economic data on the periphery. The absence of centralised socio-economic data collected systematically and purposefully makes their inclusion in decision-making challenging and often impractical. Drawing on the aggregation of a variety of data from heterogeneous stakeholders, we present and test the Ecosystem Service Value Chain (ESVC), a decision-oriented data structuring framework for visualising, organising, and prioritising socio-economic data for ecosystem management decision-making. The ESVC represents the stages and processes involved in delivering ecosystem services, from ecosystems to beneficiaries (government, industries, households, and First Nations Peoples). It reframes ecosystems as traceable value flows, linking ecosystem condition to service use, realised benefits and, where possible, valuation across distinct beneficiary groups. We demonstrate that this data structuring framework enhances transparency around data quality and gaps, providing a practical pathway for prioritising socio-economic information in management.

First Nations’ values are frequently overlooked in public and private sector decision-making. Natural Capital Accounting is increasingly promoted for decision-making but overlooks First Nations’ values, limiting its potential. Here, we present three Australian case studies highlighting the approaches, challenges, and progress made towards integrating First Nations’ values into accounting, aiming to distil lessons and help realize accounting’s potential to achieve transformative change in how decisions affecting First Nations people are made globally. We conclude that collaboration, respecting data sovereignty, and prioritizing First Nations’ voices are needed for comprehensive accounting. We recommend establishing an international working group under the auspices of the United Nations to include recognition of these values in accounting and how this recognition can inform decision-making. Recognizing First Nations’ values in Natural Capital Accounting benefits all by making these values visible and providing First Nations people, literally and figuratively, a “seat at the table” in the decisions affecting them.

The UN System of Environmental-Economic Accounting-Ecosystem Accounting (SEEA-EA) provides a framework for integrating information about the environment and the economy, organising information about ecosystems, measuring ecosystem services, and tracking change. We explore how SEEA-EA can incorporate First Nations’ conceptualisation of nature and cultural connections to traditional lands. We identify multiple entry avenues, propose key principles and suggest steps to enhance relevance of the SEEA-EA to First Nations, principally: stock accounts should reflect aspects of Country that First Nations deem important; flow accounts should depict services they consider the most significant; and, stocks and flows should be measured using physical, subjective and monetary metrics that they deem appropriate. Respectful partnership with First Nations group(s) whose Country is being accounted for—centred on their priorities and values—would yield multiple benefits. We recommend that these ideas, alongside other possible approaches, be developed and tested with First Nations groups across diverse geographic and cultural contexts.

The establishment of marine protected areas with high levels of compliance is a cornerstone of global marine conservation. Previous studies highlight the importance of psycho-social mechanisms (e.g. attitudes, social norms) for driving self-compliance amongst recreational fishers. However, our ability to put these fishery-specific insights into broad-practice requires understanding how transferable they are across locations. In this study, we find that psycho-social determinants of sustainable fishing practices are consistent across three contrasting marine protected areas spanning the Australian continent (separated by up to 3500 km). Intentions to promote sustainable fishing practices were stronger for fishers who were aware of zoning, were positive towards regulations, and whose peers supported sustainable fishing practices. Most of the variability in these factors was linked to intangible fisher characteristics, especially fisher motivations. Consistency across our national sample raises the potential for a national approach to tackling self-compliance of recreational fishers with marine protected area regulations.

The role of social capital, the social networks that influence human wellbeing has been explored by empirical research in the US and Europe, however no study so far has undertaken a systematic investigation of the impact of the various dimensions of social capital in metropolitan areas. Addressing this gap in knowledge can have practical and policy-oriented implications by contributing to more informed decision-making processes in metro areas, better targeted interventions and ultimately an improved quality of life for residents. This study adopts a multi-level modelling approach to investigate life satisfaction and social capital heterogeneity within metropolitan areas in Australia. Our dataset was collected by the Household Income and Labour Dynamics in Australia survey and includes almost 4,000 individual respondents. Our results show that social trust, social engagement and connection, and a psychological sense of community measured at an individual level have a strong positive influence on individual life satisfaction. Conversely negative individual perceptions about neighbourhood criminality and shabbiness are associated with a lower level of life satisfaction. The application of a model using random slope coefficients for social capital variables suggests that most of the spatial heterogeneity between census districts is explained by between-individual (compositional) variations, rather than contextual differences. Only social connection and engagement appeared to have a distinctive contextual influence. These findings confirm the importance of social inclusion in enhancing wellbeing for everyone and may inform social policy on how to promote social networks in urban areas by all levels of government.

Policy instruments—such as regulation, financial incentives, and agricultural extension—are commonly applied by governments to promote sustainable agricultural practices and tackle ecosystem degradation. Despite substantial investment, little data are available to gauge the impact of evolving policy mixes. We constructed a Bayesian network model to explore relationships between policy instruments, contextual factors, and adoption. Applying a series of scenarios, we present examples of how different instruments influence adoption and how their effectiveness is shaped by contextual factors. Scenarios highlight that the effect of policy instruments is often modest, and constrained by diverse practice and population characteristics. These findings allow us to reflect on the role of policy instruments, and the conditions necessary to support practice change. For example, our findings raise questions about the role of financial benefits versus financial capacity, and highlight the potential importance of concepts such as mental bandwidth in shaping both motivation and capacity to adopt.

Purpose: This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.Design/methodology/approach: Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.Findings: The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.Originality/value: The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

Humans depend on the rest of nature for their health, wellbeing, and survival. Recent research has analysed the extent to which self-reported life satisfaction (as one form of subjective wellbeing) is related to various proxies for natural capital and ecosystem services. The authors of this chapter analysed 87 studies published between 2000 and 2019 that modelled different versions of this relationship around four basic themes: (1) degree of human intervention, (2) specific environmental goods and services, (3) adverse impacts, and (4) overarching indicators. Results showed that positive effects are most significant when there is a balance of natural, built, human, and social capital and that nonlinear relationships that incorporate this interaction may be most appropriate.