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Accounting, auditing and accountability in Canada's national parks.

机译:加拿大国家公园的会计,审计和问责制。

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摘要

One response to the increasing densification of the global commons and the environmental stresses attendant with this densification is the protected area, perhaps best represented in the Canadian context by the national park. Studies of the many issues concerning protected areas are relatively numerous, but there are few which adopt either a cultural theoretical or political economy approach. Even fewer examine accounting, auditing, and accountability in this context. This gap in the literature is in need of addressing if there is to be a fuller understanding of the protected areas phenomenon and the human dimensions associated with these spatial and temporal organizations and conceptualizations.;Adopting the work of French sociologist and anthropologist Pierre Bourdieu and others, this study focuses on accounting, auditing, and accountability in Canada's national parks system. Specifically, it uses Bourdieu's insights in the areas of social relations and language to reconceptualize the manner in which the accounts provided by protected areas "stewards, users, and evaluators" are understood. In the context of Canada's national parks, these stewards, users, and evaluators and their respective accounts include (1) Parks Canada and its annual, corporate, and state of the parks reports, (2) the Banff-Bow Valley Study and its roundtable dialogue, and (3) the Auditor General of Canada and its national parks audits.;Supplemented with primary and secondary interview data, this study's examination of these accounts illuminates the production, dissemination, and consumption of national parks discourses of conduct, and how those discourses play a role in the maintenance of existing practices and relations in both Canada and Canada's national parks. The study also illuminates the "contest" that is going on in Canada's national parks, and how that contest is not one between "protection" and "use", as the common sense would suggest, but rather between a dominant (white, first-world, and corporatist) group of social actors and a dominated or marginalized group of social actors (the poor and indigenous peoples). The study further links these discourses to the two projects of ecological modernization and economic globalization and their dialectically-related material and symbolic, and production and consumption-oriented, manifestations.;Numerous theoretical and practical implications of the use of this study's specific "power-based" framework are provided as are a number of theoretical, empirical and contextual limitations. Finally, as a means of providing a foundation for both future inquiry and popular understanding, the study offers a number of directions for future research and an easily understood and "digestible" summary, the latter being offered in the form of a "fairy tale".
机译:对保护区的回应是对全球公共空间日益致密化和随之而来的环境压力的一种回应,该保护区也许是加拿大国家公园中最好的代表。有关保护区的许多问题的研究相对较多,但很少采用文化理论或政治经济学的方法。在这种情况下,很少有人检查会计,审计和责任制。如果需要对保护区现象以及与这些时空组织和概念化有关的人的因素有更全面的了解,文献中的这一空白是需要解决的;采用法国社会学家和人类学家皮埃尔·布尔迪厄(Pierre Bourdieu)等人的著作,这项研究的重点是加拿大国家公园系统中的会计,审计和责任制。具体来说,它利用布迪厄(Bourdieu)在社会关系和语言领域的见识,重新概念化了对保护区“管理员,用户和评估者”提供的说明的理解方式。在加拿大的国家公园中,这些管理人员,用户和评估者及其各自的帐户包括(1)加拿大公园及其公园年度报告,公司报告和公园状况报告;(2)班夫-波谷研究及其圆桌会议对话;以及(3)加拿大审计长及其国家公园审核。补充了主要和次要访谈数据,本研究对这些账目的考察阐明了国家公园行为话语的产生,传播和消费,以及如何话语在维护加拿大和加拿大国家公园的现有惯例和关系中发挥着作用。该研究还阐明了加拿大国家公园正在进行的“竞赛”,并且该竞赛不是常识所暗示的“保护”与“使用”之间的竞争,而是一场占主导地位的竞赛(白人,白人,世界和社团法人团体)和占主导地位或边缘化的社会团体(穷人和土著人民)。该研究进一步将这些论述与生态现代化和经济全球化的两个项目及其与辩证法相关的物质和象征以及以生产和消费为导向的表现形式联系起来。;使用本研究的具体“权力-权力”具有许多理论和实践意义。提供了“基于基础的”框架,以及许多理论,经验和上下文方面的限制。最后,作为为将来的探究和大众理解奠定基础的方法,该研究为将来的研究提供了许多指导,并提供了易于理解和“易消化”的摘要,摘要以“童话”的形式提供。 。

著录项

  • 作者

    Everett, Jeffery Stephen.;

  • 作者单位

    University of Calgary (Canada).;

  • 授予单位 University of Calgary (Canada).;
  • 学科 Business Administration Accounting.;Political Science Public Administration.;Recreation.
  • 学位 Ph.D.
  • 年度 2001
  • 页码 410 p.
  • 总页数 410
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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