1st Edition

Humanitarian Ecological Economics and Accounting Capitalism, Ecology and Democracy

By Jacques Richard, Alexandre Rambaud Copyright 2022
100 Pages 2 B/W Illustrations
by Routledge

100 Pages 2 B/W Illustrations
by Routledge

100 Pages 2 B/W Illustrations
by Routledge

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... Read more

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 : toward 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

Biography

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.