1st Edition
Humanitarian Ecological Economics and Accounting Capitalism, Ecology and Democracy
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.
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.
