An ecological critique of accounting: The circular economy and COVID-19
نویسندگان
چکیده
• The circular economy has sustainability-related limitations. Sustainability learning from COVID-19 requires a critique of accounting numbers. Critical research benefits ecological literacy. Accounting constructs narratives about resource or waste. Given the increasing participation technologies in purported solutions to deal with crisis, we address two areas where growing literature is emerging, and pandemic, testing some ideas inform an that could help us ward off “dreams escaping” (Latour, 2018). We suggest conceptual separation between nature society renders for pandemic problematic. A critical account might problematize things like whole economic system’s physical scale, spatial temporal system boundaries, consumer culture, inherent politics economy. also needs take on board representations construction particular virus. In particular, calculations costs caused by need be connected value viruses illustrate how social biological worlds are inextricably connected. both cases, researchers actively involved discussions valuation waste, significant implications conceive relationship humanity environment.
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Recycling economy is a kind of economy that melts clean production and the comprehensive utilization of waste. Its nature is a kind of ecological economy. Ecological economy is a kind of economy of sustainable development. It emphasizes the co-adaptation and mutual promoting and coordination of recycling economy and ecological economy. By analyzing the difference and relation of recycling econo...
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ژورنال
عنوان ژورنال: Critical Perspectives on Accounting
سال: 2022
ISSN: ['1045-2354', '1095-9955']
DOI: https://doi.org/10.1016/j.cpa.2021.102320