Humanitarian Ecological Economics and Accounting: Capitalism, Ecology and Democracy

ISBN-13: 9781032046648 / Angielski

Jacques Richard; Alexandre Rambaud

Opis

The strict conversation of financial capital allows accountants to preserve capitalism in its current form. Thus, building a more humane economy will require a new accounting model.

Humanitarian Ecological Economics and Accounting: Capitalism, Ecology and Democracy argues for the adoption of a CARE model: comprehensive accounting in respect of ecology. This new model will take the traditional weapons of capitalist accounting and turn them against capitalism, with a goal to protect and conserve human and natural capital within the framework of a democratic society. The CARE model has been conceived as the potential basis of a new type of market economy and of a new type of governance of firms and nations. Additionally, this allows for a new conception of capital, cost and profit that helps with moves towards a society of the commons. The first part of the book explores the reconstruction of accounting and economics from the ground up, outlining the theoretical basis for the model. The second part of the book explores the transformation of the governance of firms and nations. Finally, an additional section is dedicated to the conception of a new model of national accounting.

This book will be of significant interest to readers of ecological economics, critical accounting and heterodox economics.

Spis treści

Introduction   PART I: THE RECONSTRUCTION OF ACCOUNTING AND ECONOMICS   Chapter 1. Presentation of the 12 basic proposals for the new CARE/TDL accounting model   Chapter 2. Presentation of some misleading solutions conceived by capitalists and their allies   Chapter 3. Application of the CARE /TDL model at  micro and macro levels : towards a new national system of accounts   PART II: TOWARD A NEW GOVERNANCE OF FIRMS AND NATIONS   Chapter 4. The axiomatic of a new type of ecological governance of firms: ITCH   Chapter 5. The originality of ITCH: comparison with alternative models   Chapter 6. Towards a reform of constitutions and legislative powers with ITCH   General conclusion

O autorze

Jacques Richard is Emeritus Professor at the University of Paris Dauphine, France. He is also an ex chartered Accountant and Counsellor of Trade Unions, and ex Member of the Authority of Accounting Standards (Paris). In 2013 he received the ‘Best Manuscript Award' from the Academy of Accounting Historians.

Alexandre Rambaud is Doctor of Mathematics and Management Sciences, and maître de conférences at AgroParisTech – CIRED. He is also Associate Researcher at the University of Paris Dauphine, France, and co-head of the Chaire Comptabilité Ecologique.