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dc.contributor.authorLarrinaga González, Carlos 
dc.contributor.authorGarcía Torea, Nicolás 
dc.date.accessioned2022-01-31T13:51:38Z
dc.date.available2022-01-31T13:51:38Z
dc.date.issued2022-01
dc.identifier.issn1045-2354
dc.identifier.urihttp://hdl.handle.net/10259/6373
dc.description.abstractGiven 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.en
dc.description.sponsorshipSpanish Ministry of Science & Innovation provided financial support for this research (Grant RTI2018-099920-B-I00), FEDER and Junta de Castilla y León (Grant BU069P20).en
dc.language.isoengen
dc.publisherElsevieres
dc.relation.ispartofCritical Perspectives on Accounting. 2022, V. 82, 102320en
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectAccountingen
dc.subjectAnthropoceneen
dc.subjectCircular economyen
dc.subjectCOVID-19en
dc.subjectEnvironmental crisisen
dc.subject.otherEconomíaes
dc.subject.otherEconomicsen
dc.titleAn ecological critique of accounting: The circular economy and COVID-19en
dc.typeinfo:eu-repo/semantics/articlees
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses
dc.relation.publisherversionhttps://doi.org/10.1016/j.cpa.2021.102320es
dc.identifier.doi10.1016/j.cpa.2021.102320
dc.relation.projectIDinfo: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 ORGANIZACIONESes
dc.relation.projectIDinfo:eu-repo/grantAgreement/Junta de Castilla y León//BU069P20//Contabilidad como instrumento mediador para la gobernanza de las organizaciones en el Antropocenoes
dc.journal.titleCritical Perspectives on Accountingen
dc.page.initial102320es
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersiones


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