Atkins, Frances Jill  ORCID: https://orcid.org/0000-0001-8727-0019
2026.
Haecceity, inscape and sprung rhythm in aesthetic accounts of nature, species and spirituality: exploring the poetry of Gerard Manley Hopkins SJ.
Accounting and Management Review
31
, pp. 45-94.
10.55486/amrrcg.v31i3
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Abstract
There is a wealth of literature and literary criticism devoted to the works and especially the poetry of Gerard Manley Hopkins SJi (henceforth referred to as Hopkins). There is however, to my knowledge, no research into Hopkins’ work from an academic accounting perspective. This paper adopts a biographical approach which considers the life of Hopkins as the accountant, in the academic accounting history tradition of exploring the accountant in order to understand the person producing the accounts (Napier, 2009; Carnegie & Napier, 2017). The research method employs an interpretive content analysis of Hopkins’ poems, journals and other writings to reveal the species accounted for, and to draw out a number of themes including: the way in which his poetic language constructs aesthetic accounts of species, nature and spirituality; linguistic and poetic techniques used in creating the accounts; and elements of emancipatory aesthetic accounting for the destruction of nature. Throughout the paper, there is a focus on how Hopkins was effectively ‘called to account’ through his devotion to God and his love of nature. This involves an exploration of how Hopkins’ accounts seek to discharge accountability to God, the creator, for the beauty of creation and the joy and delight he receives from nature. Hopkins’ aesthetic theory is explored, particularly his concepts of ‘inscape’ and ‘instress’, their inspiration from Duns Scotus’ concept of ‘haecceity’, and their importance to Hopkins’ construction of accounts of nature and species. It is suggested that inspiration may be taken from his theoretical approach for improvements to accounting practice. Specifically, the concepts of inscape and haecceity, if applied to accounting, could, it is argued, assist in ensuring accounts provide a narrative identifying the uniqueness of assets and other entities accounted for. Also, consideration of broadening the form of reporting on biodiversity and nature is suggested as a result of this study.
| Item Type: | Article |
|---|---|
| Date Type: | Publication |
| Status: | Published |
| Schools: | Schools > Business (Including Economics) |
| ISSN: | 2184-0733 |
| Date of First Compliant Deposit: | 9 February 2026 |
| Date of Acceptance: | 5 February 2026 |
| Last Modified: | 08 Apr 2026 14:19 |
| URI: | https://orca.cardiff.ac.uk/id/eprint/184448 |
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