CoChat
Sign Up
Cited by 21Accounting and Organizational ManagementManagement and Organizational StudiesAccounting Theory and Financial Reporting

Accounts of NGO performance as calculative spaces: wild animals, wildlife restoration and strategic agency

Open access
Cuckston, Thomas·2022·Critical Perspectives on Accounting
DOI 10.1016/j.cpa.2021.102374
Open this paper in CoChat — free accountOpen PDF

The claims and statistics of this paper haven’t been checked yet.

Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.

A few free checks a day · papers already verified open instantly · results are public

Integrity signals

Registry

Crossref · 10.1016/j.cpa.2021.102374

Cites

75 of 75 references verified0 citation errors · 0 not checkable

Statistics

Claims the paper makes

The claims and statistics of this paper haven’t been checked yet.

Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.

A few free checks a day · papers already verified open instantly · results are public

Claims other papers make about this one

Each is checked against this paper’s own text: does it say what the citing paper says it does?

  • Accounting practices construct spaces of calculation in which entities, people, and economic activities become visible, measurable, and governable.

    “A substantial body of accounting research has demonstrated how accounting practices construct spaces of calculation in which entities, people, and economic activities become visible, measurable, and governable (e.g., Cuckston, 2022; Detzen and Löhlein, 2023; Jeacle, 2015; Miller, 2001; Quattrone and Hopper, 2005).”

    From State, great families, and Buddhism: monasticism as calculation in the fiscal governance of early medieval China (2026) · cites this paper as Cuckston, 2022

    Section 3, “Framing performance,” says accounting makes some things visible and that calculative spaces are constructed by bringing entities into a framed space. Section 6, “Discussion,” shows how WWF-UK’s accounts frame wildlife as population numbers and attribute strategic agency to the organisation. The paper therefore supports the central point, but it does not establish that people and economic activities all become measurable and governable; it expressly includes qualitative calculation that does not involve measurement. (LLM, conf=0.82)

    Experimental — accuracy not yet measured

  • Wealth was confiscated during the persecution.

    “Official records indicate that forty thousand monasteries were destroyed, wealth was confiscated, scriptures burned, and approximately three million monastics-nearly ten percent of the population-were returned to secular status as peasants and soldiers.19”

    From State, great families, and Buddhism: monasticism as calculation in the fiscal governance of early medieval China (2026) · cites this paper as [19]

    Section 5.2.1 discusses alleged abuses by wildlife rangers, not the persecution of monastics or confiscation of wealth. Searches for the claim and for the accompanying details about monasteries, scriptures, and monastics found no passage addressing the claim in our copy. (LLM, conf=0.76)

    Experimental — accuracy not yet measured

  • Official records indicate that forty thousand monasteries were destroyed.

    “Official records indicate that forty thousand monasteries were destroyed, wealth was confiscated, scriptures burned, and approximately three million monastics-nearly ten percent of the population-were returned to secular status as peasants and soldiers.19”

    From State, great families, and Buddhism: monasticism as calculation in the fiscal governance of early medieval China (2026) · cites this paper as [19]

    The passages under [INSERT TABLE 2 HERE] and [INSERT TABLE 3 HERE] discuss WWF-UK accounts of wildlife populations and conservation threats, not monasteries or monastics. Searches for the destruction of forty thousand monasteries and for monastics, scriptures, and secular status found no passage addressing the claim. (LLM, conf=0.78)

    Experimental — accuracy not yet measured

  • Approximately three million monastics, nearly ten percent of the population, were returned to secular status as peasants and soldiers.

    “Official records indicate that forty thousand monasteries were destroyed, wealth was confiscated, scriptures burned, and approximately three million monastics-nearly ten percent of the population-were returned to secular status as peasants and soldiers.19”

    From State, great families, and Buddhism: monasticism as calculation in the fiscal governance of early medieval China (2026) · cites this paper as [19]

    The passages on population numbers in WWF-UK wildlife accounts (Table 2 section; page unavailable) concern wild animals, not monastics. Searches for three million monastics, secular status, monasteries, and burned scriptures found no passage addressing the historical claim. (LLM, conf=0.78)

    Experimental — accuracy not yet measured

  • Scriptures were burned during the persecution.

    “Official records indicate that forty thousand monasteries were destroyed, wealth was confiscated, scriptures burned, and approximately three million monastics-nearly ten percent of the population-were returned to secular status as peasants and soldiers.19”

    From State, great families, and Buddhism: monasticism as calculation in the fiscal governance of early medieval China (2026) · cites this paper as [19]

    The paper’s discussion of WWF-funded rangers in section 5.2.1 concerns wildlife conservation and abuses against people suspected of poaching, not the burning of scriptures. Searches for burned scriptures, monasteries, monastics, and religious persecution found no passage addressing the claim in our copy. (LLM, conf=0.78)

    Experimental — accuracy not yet measured

Self-check

Percentages, sums and reported differences re-computed from the paper’s own numbers.

The self-check needs the paper’s full text.

Cites

Flagged first, then by citations

3 of the 78 references couldn’t be matched to a known paper.

Research works printed but not linked: 5

  1. Callon, M. (1998a). The embeddedness of economic markets in economics. In M. Callon (Ed.), The laws of the markets (pp. 1-57). Oxford: Blackwell.
  2. Callon, M., & Muniesa, F. (2005). Economic markets as calculative collective devices. Organization studies, 26(8), 1229-1250.
  3. Cuckston, T. (2018b). Making accounting for biodiversity research a force for conservation. Social and Environmental Accountability Journal, 38(3), 218-226.
  4. Miller, P. (1992). Accounting and objectivity: the invention of calculating selves and calculable spaces. Annals of scholarship, 9(1-2), 61-86.
  5. Schroeder, A. (2008). The Snowball: Warren Buffet and the Business of Life. London: Bloomsbury Publishing.

Cited by

Sorted by citations

Related

Authors
Cuckston, T.
Affiliations
University of Birmingham (GB)
Corresponding author
Cuckston, Thomas
ORCID
Cuckston, Thomas
Venue
Critical Perspectives on Accounting
Publisher
Elsevier BV
Published
2022-05
Volume
84
Pages
102374
ISSN
1045-2354 (ISSN-L)
DOI
10.1016/j.cpa.2021.102374
OpenAlex
W3200796596
Cited by
21
References
78
Citations by year
2026: 9 · 2025: 5 · 2024: 1 · 2023: 4 · 2022: 1 · 2021: 1
FWCI
1.73
Type
journal article
Language
en
Open access
Licence
Locations
  • Critical Perspectives on Accounting (publishedVersion)
  • University of Birmingham Research Portal (University of Birmingham) (submittedVersion, cc-by-nc-nd)
  • RePEc: Research Papers in Economics (submittedVersion)
Funders
University of St Andrews
Topics
  • Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
  • Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Management and Organizational Studies
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
Keywords
non-governmental organizations, organizational performance, wildlife restoration, conservation NGOs, framing, strategic agency, wild animal populations, wildlife threats, organizational capacity

About these checks

Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.

Statistics and arithmetic are recomputed, not judged.

Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.

What counts as a claim ›How we measure confidence ›How we check this ›

Are you an author, or do you see a problem with this page? Request a review