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.