Humanitarian Ecological Economics and Accounting : Capitalism, Ecology and Democracy (Economics and Humanities)

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Humanitarian Ecological Economics and Accounting : Capitalism, Ecology and Democracy (Economics and Humanities)

Richard, Jacques/ Rambaud, Alexandre

ウェブストア価格 ¥5,509（本体¥5,009）
Routledge（2023/05発売）
外貨定価 US$ 26.99
ポイント 50pt

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製本 Paperback:紙装版/ペーパーバック版／ページ数 100 p.
言語 ENG
商品コード 9781032046648
DDC分類 333.7

Full Description

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 : towards 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