Dr Thomas Cuckston

Dr Thomas Cuckston

The Department of Accounting
Senior Lecturer in Accounting
Head of Department of Accounting

Contact details

Birmingham Business School
University of Birmingham
B15 2TT

Tom’s research is at the intersection of geography, ecology and accounting, studying how people construct spaces enabling different forms of calculative interaction with nature.  This work has implications for understanding how humanity can organise sustainable development that conserves Earth’s biosphere


  • Senior Fellow of Higher Education Academy
  • PhD Newcastle University
  • BSc (Hons) Natural Sciences, University of Cambridge


  • BSc Accounting and Finance
  • MSc International Accounting and Finance


Research interests

  • Biodiversity Conservation
  • Sustainable Development
  • Calculation, Agency and Strategy


Recent publications


Cuckston, T 2022, 'Accounts of NGO performance as calculative spaces: wild animals, wildlife restoration and strategic agency', Critical Perspectives on Accounting, vol. 84, 102374. https://doi.org/10.1016/j.cpa.2021.102374

Munasinghe, M, Cuckston, T & Rowbottom, N 2021, 'Sustainability certification as marketisation: Rainforest Alliance in the Sri Lankan tea production industry', Accounting Forum, vol. 45, no. 3, pp. 247-272. https://doi.org/10.1080/01559982.2021.1893053

Sobkowiak, M, Cuckston, T & Thomson, I 2020, 'Framing sustainable development challenges: accounting for SDG-15 in the UK', Accounting, Auditing and Accountability Journal, vol. 33, no. 7, pp. 1671-1703. https://doi.org/10.1108/AAAJ-01-2019-3810

Cuckston, T 2019, 'Creating financial value for tropical forests by disentangling people from nature', Accounting Forum, vol. 42, no. 3, pp. 219-234 . https://doi.org/10.1016/j.accfor.2018.07.001

Cuckston, T 2019, 'Seeking an ecologically defensible calculation of net loss/gain of biodiversity', Accounting, Auditing and Accountability Journal, vol. 32, no. 5, pp. 1358-1383. https://doi.org/10.1108/AAAJ-01-2018-3339

Cuckston, T 2018, 'Making extinction calculable', Accounting, Auditing and Accountability Journal, vol. 31, no. 3, pp. 849-874. https://doi.org/10.1108/AAAJ-10-2015-2264

Cuckston, T 2017, 'Ecology-centred accounting for biodiversity in the production of a blanket bog', Accounting, Auditing and Accountability Journal, vol. 30, no. 7, pp. 1537-1567. https://doi.org/10.1108/AAAJ-12-2015-2330

Cuckston, T 2013, 'Bringing tropical forest biodiversity conservation into financial accounting calculation', Accounting, Auditing and Accountability Journal, vol. 26, no. 5, pp. 688-714. https://doi.org/10.1108/AAAJ-02-2013-1231


Bebbington, J, Cuckston, T & Feger, C 2021, Biodiversity. in J Bebbington, C Larrinaga, B O'Dwyer & I Thomson (eds), Routledge Handbook of Environmental Accounting. 1 edn, Routledge Environment and Sustainability Handbooks, Routledge, pp. 377-387. https://doi.org/10.4324/9780367152369-33


Feger, C, Mermet, L, Vira, B, Addison, PFE, Barker, R, Birkin, F, Burns, J, Cooper, S, Couvet, D, Cuckston, T, Daily, GC, Dey, C, Gallagher, L, Hails, R, Jollands, S, Mace, G, Mckenzie, E, Milne, M, Quattrone, P, Rambaud, A, Russell, S, Santamaria, M & Sutherland, WJ 2019, 'Four priorities for new links between conservation science and accounting research', Conservation Biology, vol. 33, no. 4, pp. 972-975. https://doi.org/10.1111/cobi.13254

Cuckston, T 2018, 'Making accounting for biodiversity research a force for conservation', Social and Environmental Accountability Journal, vol. 38, no. 3, pp. 218-226. https://doi.org/10.1080/0969160X.2018.1516559

Commissioned report

Cuckston, T 2022, Risks of perverse outcomes from accelerating natural capital thinking: a reflection. <https://wevaluenature.eu/sites/default/files/2022-04/We_Value_Nature_Natural_Capital_Thinking_Briefing_Paper.pdf>


Cuckston, T 2021, 'Editorial: Accounting and Conservation: to live in harmony with nature, we must organise nature', Social and Environmental Accountability Journal, vol. 41, no. 1-2, pp. 1-7. https://doi.org/10.1080/0969160X.2021.1889388

View all publications in research portal