Modélisation dynamique des systèmes de coûts (MDSC): un système de représentation des valeurs adapté à l’essor de l’économie de la fonctionnalité pour la transition écologique

Clément Morlat

Innovations, 2016, vol. n° 49, issue 1, 177-201

Abstract: While the relations between socio-organizational, biophysical dimensions and value creation can be approached separately in a performance valuation assessment, they need to be dealt with together if the ecological transition is to be achieved. Not to do so would involve neglecting the influence of the socio-organizational framework on value creation, and the role of natural systems as added value production supports. With a view to putting sustainability into practice, models based on a functional economy can contribute to maintaining the structures and functionalities proper to each of these issues. This functional approach allows taking into account intangible and indirect links between value productions, pressures on the environment, and society. It brings the need of other valuation spaces, frameworks and time scales. The DMCS method represents the circulation of information and capital flows between a micro economic process and joint productions of social, economic and ecological values at the local level. JEL Codes : O35

Keywords: ecological transition; decoupling; economy of the functionality; social economy; patrimony economy; cooperation; accounting (search for similar items in EconPapers)
JEL-codes: O35 (search for similar items in EconPapers)
Date: 2016
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