Accounting, ecology and society: mapping the discourse of the Cook Islands proposed seabed mining industry

Chapman, Gareth 2025. Accounting, ecology and society: mapping the discourse of the Cook Islands proposed seabed mining industry. PhD Thesis, Cardiff University. Item availability restricted.

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Abstract

The transition from carbon based fuels towards renewable alternatives is commonly known as a the ‘green transition’ and is linked to a rise in demand for battery based technologies which in turn necessitates an increase in the demand for the minerals from which they are formed. This demand has led to the exploration of new sites of extraction, including the seabed, which provides the overarching context of this thesis as The Cook Islands is one such nation currently assessing the viability of this industry within its exclusive economic zone. At the time of writing this is an industry that has never been launched on a commercial scale and despite a developed literature upon the potential implications of this industry upon the environment the accounting literature related to this practice is in its infancy. Therefore, offering this thesis an opportunity to contribute to the accounting literature through granting voice to the concerns of stakeholders and considering the manner through which reporting upon these perspectives maybe facilitated. These concerns include both social and environmental discourses, each containing numerous contrasting and conflicting understandings that are presented in order to understand the conflicts that define this arena. This study is framed through the lens of Postmodernism, specifically through the work of Zygmunt Bauman, which provides an understanding of the connections between accounting, knowledge and society. In turn, a series of maps are formed through the method of situational analysis to consider the positions taken in relation to both environmental and social concerns expressed in 20 interviews and 57 items of secondary data. The maps produced from this enquiry form a ‘topographic’ analysis of the conflicts and discursive techniques that define the engagement, forming the basis of recommendations for future accounting shaped by a desire to meaningfully represent the perspectives of each stakeholder group.

Item Type:	Thesis (PhD)
Date Type:	Completion
Status:	Unpublished
Schools:	Schools > Business (Including Economics)
Date of First Compliant Deposit:	1 December 2025
Last Modified:	01 Dec 2025 17:01
URI:	https://orca.cardiff.ac.uk/id/eprint/182778

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