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Positional Analysis for Sustainable Development
Approaches to decision making and accounting at the national- and business levels have to be reconsidered in light of climate change, biodiversity loss, pollution of land and water, land-use changes, lack of equality and other problems. Cost-Benefit Analysis is clearly not helping to address these issues. In this book, Positional Analysis is advocated as a multidimensional and ideologically open approach. Positional Analysis is based on a political economic conceptual framework (as part of ecological economics) that differs from neoclassical ideas of individuals, firms and markets. It also raises issues of how national and business accounting can be reconfigured to meet these challenges.
Farming and the Fate of Wild Nature
Farming and the Fate of Wild Nature addresses an urgent and complex issue facing communities and cultures throughout the world: the need for heightened land stewardship and conservation in an era of diminishing natural resources. Agricultural lands in rural areas are being purchased for development. Water scarcities are pitting urban and development expansion against agriculture and conservation needs. The farming population is ageing and retiring, while those who remain struggle against low commodity prices, international competition, rising production costs, and the threat of disappearing subsidies. We are living amidst a major extinction crisis--much of it driven by agriculture--as well a...
Research Handbook on Democracy and Development
Exploring and updating the controversial debates about the relationship between democracy and development, this Research Handbook provides clarification on the complex and nuanced interlinkages between political regime type and socio-economic development. Distinguished scholars examine a broad range of issues from multidisciplinary perspectives across Africa, Asia, Europe, Latin America and the Middle East.
Surviving Collapse
As environmental crises loom, Surviving Collapse makes an argument for radical changes in the ways in which people live to avoid a dystopian future. To foster readers' imagination, Christina Ergas reveals real utopian stories that counter climate apocalypse narratives. Two eco-communities offer examples of alternative futures with small environmental footprints and more egalitarian social practices. They model solutions to the interconnected problems of rising social inequalities and environmental degradation. Each case engages in community-oriented practices, direct democracy, and ecological agricultural forms that attend to whole ecosystems. These practitioners recognize the value of whole biotic communities, human and nonhuman, and practice reciprocity.
Research on Professional Responsibility and Ethics in Accounting
High-quality research and case studies that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. This series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability.
Extending Schumacher's Concept of Total Accounting and Accountability into the 21st Century
Intends to posit Schumacher's Middle Way thinking in the context of growing concerns about global warming and climatic changes and, teases out its implications for holistic accountability by introducing readers to the science of climate change and its implications for managing natural resources.
Pioneers of Critical Accounting
This book celebrates the life and work of Tony Lowe, a pioneer of critical accounting. The authors elaborate on the fact that Tony Lowe regarded accounting as a moral and political practice rather than some dry technical phenomena because it has serious social consequences. The essays in the book are written by a global community of Tony’s former colleagues and students and show the value of adopting interdisciplinary perspectives. The essays locate accounting and business practices in wider social, economic and political contexts to show that Tony’s ideas had far reaching applications for regulation, corporation governance, accounting, auditing, the environment, corporate social responsibility, organisational accountability, gender, race, globalization and the functioning of the state. The book is suitable for undergraduate and postgraduate students, scholars and practitioners seeking to free themselves from the shackles of conventional views about accounting and business practices.
Understanding the Social Dimension of Sustainability
The imperative of the twenty-first century is sustainability: to raise the living standards of the world's poor and to achieve and maintain high levels of social health among the affluent nations while simultaneously reducing and reversing the environmental damage wrought by human activity. Scholars and practitioners are making progress toward environmental and economic sustainability, but we have very little understanding of the social dimension of sustainability. This volume is an ambitious, multi-disciplinary effort to identify the key elements of social sustainability through an examination of what motivates its pursuit and the conditions that promote or detract from its achievement. Included are theoretical and empirical pieces; examination of international and local efforts; discussions highlighting experiences in both the developing and industrialized nations; and a substantial focus on business practices. Contributors are grounded in sociology, economics, business administration, public administration, public health, geography, education and natural resource management.
Corporate Responsibility, Sustainability and Markets
This book explores the interaction between sustainability, corporate responsibility, consumers, and the market. It aims to discover if consumers are seeking out small, ethical, socially responsible firms to buy from rather than large corporations; if markets and organisations are supported by a new sensitivity to social responsibility and sustainability ideas; if the integration of corporate responsibility strategies and practices change how market sectors are assembled. Bringing together international case studies – including research on the Italian wine industry, German butchers, Spanish football, Polish marketing and the Portuguese financial sector – this book is valuable reading for scholars working on corporate social responsibility, sustainability, and good governance. Chapter 12 is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.
Accounting for History in Marx's Capital
Accounting for History uses the accounting interpretation of Marx’s theories of history and value to explain and defend his prediction of the inevitability of socialism as the end of history. In addition to the technological and institutional development of advanced capitalism, Bryer argues that the key necessary conditions, are that workers see through capitalist ideology, understanding that Marx’s theory of value explains why the phenomenal forms appearing in capitalist accounts are distortions of the underlying social reality, and that demystified accounting is integral to his concept of socialism on Day One. To get to Day One, the book concludes, Marx left Marxists the tasks of critical accounting.
