References – Organizational scale

Wednesday 29 April 2020

Ecological accounting at the level of organizations, as developed and experimented under the Chair, refers to the extension of their primary language - namely financial accounting (balance sheet, income statement and appendices) - to include, in a structured way, the issues of strong sustainability (cf. "What is ecological accounting in strong sustainability according to the Chair" https://www.chaire-comptabilite-ecologique.fr/). The aim is thus to transform these accounting systems - and to enable accounting standards to evolve in the long term - so that they protect socio-ecological systems in the same way as they do for financial capital. One of the challenges is to provide a redefinition of key accounting concepts such as income, wealth, debt, performance analysis, etc. to align them with an integrated and highly sustainable vision. To this end, work on this level of accounting is linked with ecosystem-centric accounting, in order to define the levels of preservation to be taken into account, and with national accounting, in order to link micro and macro analyses.
With this objective, this work focuses on the development, scientific experimentation and enrichment of the CARE model (Comprehensive Accounting in Respect of Ecology), the main proposal currently being made for accounting integration in strong sustainability.

Here is a non-exhaustive list of references on research topics in organizational accounting:

Bardy J. (2019). La nature du capital à la lumière du droit comptable, clef de voûte des métamorphoses de l’entreprise. Revue Internationale de droit économique, 33, 239-264.
Feger, C., Mermet, L., ..., Rambaud, A., ... (2019). Four priorities for new links between conservation science and accounting research. Conservation Biology, 33(4): https://conbio.onlinelibrary.wiley.com/doi/full/10.1111/cobi.13254
Gray, R., & Bebbington, J. (2001). Accounting for the Environment: Second Edition. SAGE.
Murphy, R. (2019). Sustainable cost accounting – an introduction : https://www.taxresearch.org.uk/Blog/2019/06/27/sustainable-cost-accounting-an-introduction/
Rapport Notat-Senard: https://www.economie.gouv.fr/mission-entreprise-et-interet-general-rapport-jean-dominique-senard-nicole-notat (pages 9 et 62-63)
Rambaud, A., & Richard, J. (2015). The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting. Critical Perspectives on Accounting, 33, 92–116.
Rambaud, A., & Richard, J. (2017). The “Triple Depreciation Line” Accounting Model and its application to the Human Capital. In S. Alijani & C. Karyotis (Eds.), Finance and Economy for Society: Integrating Sustainability (pp. 225–251). Emerald Group Publishing.
Richard, J. (2012). Comptabilité et Développement Durable. Paris: Economica.
Richard, J., Bensadon, D., & Rambaud, A. (2018). Comptabilité financière (11e ed.). Dunod.
Richard, J., & Rambaud, A. (2020). Révolution comptable : Pour une entreprise écologique et sociale. Editions de l’Atelier.

Vidéos:

C. Feger, A. Rambaud. Juin 2019. « Quels apports de la comptabilité pour articuler la gestion écologique de l’entreprise à la prise en charge collective des écosystèmes ? » (cross discussion organised at Montpellier Recherches en Management – Université de Montpellier, in june 2019) : https://www.youtube.com/watch?v=QYoRMk2Z7uU