A historical perspective on nature: Insights from environmental philosophy and the construction of the Erie and Rideau Canals

Abstract

We contribute to the accounting history and canal literature and the growing interest in environmental reporting by examining the philosophical approaches evident in the accountability documents of two historical canal projects, the Erie and Rideau Canals. We examine official records of the construction of these canals to identify sentences containing terms related to the environment and classify each sentence according to the environmental philosophy reflected. Of the three main streams of environmental ethics, we find evidence of both virtue ethics and utilitarian philosophical perspectives in the accounts, although the utilitarian perspective dominates. There is only sparse evidence of a deontological approach. We find differences in the ethical themes focused on each canal consistent with the degree of settlement nearby. We also find evidence of some common themes for both canals when analysed by the key phase of their planning and construction activities. We also consider the implications of these findings.

Accounting and the exploitation of the natural world: Studies from a historical perspective

“…Bujaki et al (2023) build on earlier work by Bujaki and others (Bujaki, 2010, 2015; Bujaki and McConomy, 2022) relating to the Rideau Canal in Canada. In this article, the authors interrogate the accountability documents of both the Rideau Canal and the Erie Canal in the USA, to assess the underlying environmental philosophy being reflected by these documents.…”

“…They suggest that surveying and building the canals put humans into direct contact with the 'wilderness'. Bujaki et al (2023) conclude that their approach provides a way of analysing accountability disclosures over periods of time to identify shifts in attitudes towards the exploitation of the natural world. Maran et al (2023) examine the use of accounting for managing water supply and demand in Trento, a province in Northern Italy, in the second half of the twentieth century.…”

“…They suggest that surveying and building the canals put humans into direct contact with the ‘wilderness’. Bujaki et al (2023) conclude that their approach provides a way of analysing accountability disclosures over periods of time to identify shifts in attitudes towards the exploitation of the natural world.…”

“…Is developing land in colonies for commercial agriculture a benign example of exploitation, leading to benefits for humans, or is it malign, reducing biodiversity by making a species extinct (Morton and Tsahuridu, 2023)? Does building of canals provide moral benefits by giving humans experience of the ‘wilderness’, and by opening areas up for colonial settlement, or does it exacerbate the negative exploitation of indigenous peoples and nature (Bujaki et al, 2023)? Does building of a dam that increases the electric power available to a region allow for economic development and growth or lead to threats to the on-going supply of water (Maran et al, 2023)?…”