Implementing the CARE Model Beyond the Neoclassical Postulates

Clément Carn ()
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Clément Carn: Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres, DRM MOST - DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: This chapter contributes to the controversy about the ability of socio-environmental accounting to encourage the ecological transition of organisations. More specifically, the objective of this chapter is to question the practices of preparing extra-financial reporting, notably through the theory of appropriation. This research is the result of a one-year participant observation in a CARE method experimentation within a network of farms. In the case presented, the actors are highly committed to sustainability and are critical of a mainstream approach to sustainable development. However, they do not escape certain neoclassical preconceptions of accounting, which contribute to the representation of extra-financial resources in a way that dissonates with respect to their commitments. We therefore show that beyond the financial logic that has already been dealt with in the literature, a new obstacle appears: neoclassical prejudices. Because they structure the interpretation of actors and are anticipated in others, it is difficult to get rid of them.

Keywords: Accounting; social and environmental accounting; hermeneutic; appropriation (search for similar items in EconPapers)
Date: 2008-08-08
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Published in Pierre Baret; Lucrezia Songini; Anna Pistoni. Sustainability Accounting, Management Control and Reporting, Routledge, 2008, 9781003251095

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04031080

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