Repenser le double-affichage des couts de la production agricole par le prisme de la comptabilité écologique

Paul Dumeaux
Additional contact information
Paul Dumeaux: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: This paper looks at how agricultural prices are constructed, and argues for the need to break with the market logic that is paralysing the transition to sustainable, resilient agriculture, which must be able to cope with the consequences of the Anthropocene. With this in mind, ecological accounting proposes a different approach to agricultural prices, determined by the costs involved in preserving nature and the people who work with it. By following these principles, agricultural accounting and its users must transform their practices to integrate natural and human entities.

Keywords: Comptabilité écologique; double-affichage; agriculture; Contrôle de gestion socio-environnemental; accountability (search for similar items in EconPapers)
Date: 2023-05
References: Add references at CitEc
Citations:

Published in 44ème congrès de l’Association Francophone de Comptabilité (AFC), May 2023, Lyon, France

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04820436

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().