Counter accounting

Helen Tregidga, Michelle Rodrigue and Matias Laine

Chapter 28 in Handbook of Critical Environmental Accountability and Sustainability, 2026, pp 422-430 from Edward Elgar Publishing

Abstract: This chapter discusses counter-accounting. The authors begin by defining the practice, including some of its key characteristics. Then, through a discussion grounded in some of the empirical studies that have examined counter-accounting, they begin to consider the implications of counter-accounting for (broader) understandings of accounting and accounting practices. Specifically, they aim to highlight three interrelated areas of accounting that counter-accounting encourages us to think differently about or challenge. In doing so, the authors raise several questions that are intended to foster reflection on the practice and research of counter-accounting. They suggest that explicit consideration of the critical aspects of counter-accounting is valuable for understanding and advancing counter-accounting practices.

Keywords: Counter-Accounting; Understanding; Practice; Research (search for similar items in EconPapers)
Date: 2026
ISBN: 9781802201765
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