Accounting for a forest-based circular economy in an Alpine collective ownership

Costa, Ericka; Kratzer, Armin; Pesci, Caterina; Burgia, Iris

doi:10.1080/01559982.2023.2214703

Cited by 5 publications

(8 citation statements)

References 56 publications

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“…, 2015; Pesci et al. , 2020; Banerjee and Arjaliès, 2021; Bebbington and Rubin, 2022; Costa et al. , 2023).…”

Section: Literature Review: the Relationship Between Nature And Humansmentioning

confidence: 99%

“…Subsequently, the idea of drawing inspiration from organizational plurality emerged, as if the mission or the legal nature of the organizations could change the role of SEA. Following this idea, scholars explored other organizational arrangements, such as co-operatives, B-corporations, and public sector entities (Laine, 2021;Feger and Mermet, 2017;Sullivan and Hannis, 2017;Costa et al, 2023). The shift in focus to less market-oriented organizations, where stakeholders other than investors are at the core of the mission, suggests that in such arrangements, the operationalization of SEA can become more substantive than symbolic.…”

Section: Literature Review: the Relationship Between Nature And Humansmentioning

confidence: 99%

Section: Literature Review: the Relationship Between Nature And Humansmentioning

confidence: 99%

“…This study contributes to the SEA literature stream that has demonstrated an awareness of the need to adopt a multidisciplinary and complex perspective (Carnegie and Napier, 2017;Espinosa and Porter, 2011;Bebbington et al, 2020;Pesci et al, 2023). Leopardi's poetry and philosophy can help foster an imagination capable of generating new insights for understanding and addressing the ecological crisis (Banerjee and Arjali es, 2021;Contrafatto et al, 2015;Mathevet et al, 2018;Costa et al, 2023).…”

Section: Introductionmentioning

confidence: 99%

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On the accounting implications of the dilemma: who speaks for nature?

Pesci,

Gelmini,

Vola

2024

AAAJ

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PurposeThis paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.Design/methodology/approachThe paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.FindingsLeopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.Originality/valueThrough Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

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“…, 2015; Pesci et al. , 2020; Banerjee and Arjaliès, 2021; Bebbington and Rubin, 2022; Costa et al. , 2023).…”

Section: Literature Review: the Relationship Between Nature And Humansmentioning

confidence: 99%

Section: Literature Review: the Relationship Between Nature And Humansmentioning

confidence: 99%

Section: Literature Review: the Relationship Between Nature And Humansmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

On the accounting implications of the dilemma: who speaks for nature?

Pesci,

Gelmini,

Vola

2024

AAAJ

Self Cite

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“…In addition, stakeholders' concerns and users' needs are not fully addressed (Bocken et al, 2019) while CE revolves around social and environmental expectations of stakeholders (Pieroni et al, 2019;€ Unal et al, 2019). Despite the growth in environmental management accounting research into CE in the last five years, recent studies call for new accounting metrics that clarify the interrelationships among the ecosystem actors operating within CE models (Nadeem et al, 2018;Costa et al, 2023;Jessea et al, 2023). Researchers and practitioners often struggle to adapt their logic, routines and practices to CE principles and its goal of providing multiple values, engaging different stakeholders and establishing a network or ecosystem logic (Kwarteng et al, 2022).…”

Section: Interplay Between Circular Economy and Management Accounting...mentioning

confidence: 99%

Management accounting for a circular economy: current limits and avenue for a dialogic approach

Aureli,

Foschi,

Paletta

2023

AAAJ

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PurposeThis study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.Design/methodology/approachDialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.FindingsThe findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.Research limitations/implicationsThe research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.Practical implicationsThe authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.Social implicationsThe research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.Originality/valueThe study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

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Sustainability accounting research over three decades: A scientometric meta‐analysis

Singhania,

Chadha,

Anisha

2024

Corp Soc Responsibility Env

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As organizations worldwide face increasing pressure to integrate sustainability into their core principles, the need for robust sustainability accounting practices has never been more crucial. This study takes on the challenge by mapping out the intellectual structure of sustainability accounting research domain. Using a mix of scientometric analysis of 1702 articles and in‐depth content analysis of 122 key works spanning more than 30 years from 1991 to 2024, the study unveils the past, present, and future of this vital field. Intricate domain visualizations were created utilizing CiteSpace software revealing networks of co‐authorship, keywords, subject categories, institutions, and countries committed to research on sustainability accounting, including co‐citation and cluster analysis. Results revealed research production concentrated in developed nations, highlighting the urgency for increased focus on this topic within developing and emerging countries. The network structure indicated a scarcity of global collaboration particularly at the company level. The central themes of sustainability accounting, identified through cluster analysis and examination of highly co‐cited documents, encompass sustainability management accounting, life cycle assessment, carbon accounting, national accounts, climate policy, and ecosystem accounting, playing a significant role in shaping its landscape and ongoing evolution. Six relevant emerging themes were identified from in‐depth content analysis of recent literature in the management domain, comprising the role of accountants in mitigating climate risk, rethinking accounting for planetary boundaries, biodiversity loss and extinction accounting, sustainability assurance, technological advancements, and other miscellaneous themes. This study carries significant implications for a diverse array of stakeholders, including policymakers, organizations, society, and academics.

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Accounting for a forest-based circular economy in an Alpine collective ownership

Cited by 5 publications

References 56 publications

On the accounting implications of the dilemma: who speaks for nature?

On the accounting implications of the dilemma: who speaks for nature?

Management accounting for a circular economy: current limits and avenue for a dialogic approach

Sustainability accounting research over three decades: A scientometric meta‐analysis

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