2026-05-16T10:12:42Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/63732024-05-10T11:37:14Zcom_10259_5238com_10259_5086com_10259_2604col_10259_6212

Larrinaga González, Carlos 312 600 0000-0002-7000-4619 García Torea, Nicolás 671 500 0000-0003-4301-3517 2022-01-31T13:51:38Z 2022-01-31T13:51:38Z 2022-01 1045-2354 http://hdl.handle.net/10259/6373 10.1016/j.cpa.2021.102320 Given the increasing participation of accounting technologies in purported solutions to deal with the ecological crisis, we address two areas where a growing accounting literature is emerging, the circular economy and the COVID-19 pandemic, testing some ideas to inform an ecological critique of accounting that could help us ward off the “dreams of escaping” (Latour, 2018). We suggest that the conceptual separation between nature and society renders accounting for the circular economy and the COVID-19 pandemic problematic. A critical account of the circular economy might problematize things like the whole economic system’s physical scale, spatial and temporal system boundaries, consumer culture, and the inherent politics of the circular economy. We also suggest that a critical account of the COVID-19 pandemic needs to take on board the participation of accounting representations in the construction of particular narratives about the virus. In particular, calculations of the costs caused by COVID-19 need to be connected to the ecological value of viruses to illustrate how the social and the biological worlds are inextricably connected. In both cases, we suggest critical accounting researchers need to be actively involved in discussions about how valuation constructs narratives about resource or waste, with significant implications on how we conceive the relationship between humanity and the environment. Spanish Ministry of Science & Innovation provided financial support for this research (Grant RTI2018-099920-B-I00), FEDER and Junta de Castilla y León (Grant BU069P20). eng Elsevier Critical Perspectives on Accounting. 2022, V. 82, 102320 https://doi.org/10.1016/j.cpa.2021.102320 info:eu-repo/grantAgreement/AEI/Plan Estatal de Investigación Científica y Técnica y de Innovación 2017-2020/RTI2018-099920-B-I00/ES/CONTABILIDAD COMO INSTRUMENTO MEDIADOR ENTRE LA CIENCIA DE LA SOSTENIBILIDAD Y EL COMPORTAMIENTO DE LAS ORGANIZACIONES info:eu-repo/grantAgreement/Junta de Castilla y León//BU069P20//Contabilidad como instrumento mediador para la gobernanza de las organizaciones en el Antropoceno Attribution-NonCommercial-NoDerivatives 4.0 Internacional http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess Accounting Anthropocene Circular economy COVID-19 Environmental crisis Economía Economics An ecological critique of accounting: The circular economy and COVID-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Critical Perspectives on Accounting 102320 THUMBNAIL Larrinaga-cpa_2021.pdf.jpg Larrinaga-cpa_2021.pdf.jpg IM Thumbnail image/jpeg 4972 https://riubu.ubu.es/bitstream/10259/6373/4/Larrinaga-cpa_2021.pdf.jpg 5f3b9e125f27e186ad43d389e7993d91 MD5 4 Larrinaga-cpa_2022.pdf.jpg Larrinaga-cpa_2022.pdf.jpg IM Thumbnail image/jpeg 4963 https://riubu.ubu.es/bitstream/10259/6373/6/Larrinaga-cpa_2022.pdf.jpg f71429b01f0649906ad0b571f17c153b MD5 6 LICENSE license.txt license.txt text/plain; charset=utf-8 999 https://riubu.ubu.es/bitstream/10259/6373/3/license.txt b295bcbce42e2caabeb0c623d3860c06 MD5 3 CC-LICENSE license_rdf license_rdf application/rdf+xml; charset=utf-8 805 https://riubu.ubu.es/bitstream/10259/6373/2/license_rdf 4460e5956bc1d1639be9ae6146a50347 MD5 2 ORIGINAL Larrinaga-cpa_2022.pdf Larrinaga-cpa_2022.pdf application/pdf 307218 https://riubu.ubu.es/bitstream/10259/6373/5/Larrinaga-cpa_2022.pdf 9a11534ecccfa1dbb8a46d06226f31f1 MD5 5 10259/6373 oai:riubu.ubu.es:10259/6373 2024-05-10 13:37:14.467 Repositorio Institucional de la Universidad de Burgos bubrep@ubu.es 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