全球环境会计与经济环境边界的重构

IF 4 2区 社会学 Q1 ECONOMICS Economy and Society Pub Date : 2023-07-03 DOI:10.1080/03085147.2023.2237350
Christopher Holmes, David Yarrow
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引用次数: 0

摘要

摘要本文以联合国环境经济会计系统为例,分析了环境会计在全球治理中的兴起。我们借鉴了最近的文献,这些文献强调了“经济”和“非经济”之间的边界是政治的重要场所,并确立了会计实践在构建该边界中的关键作用。我们展示了支撑新兴全球环境会计准则的概念框架如何试图以与主流宏观经济思想一致的方式区分经济与非经济。然而,与现有的关键账户相比,我们证明,试图在环境的“经济”和“非经济”方面之间划出明确的界限,有时最终会破坏这种区分,建立经济价值的异质概念,这些概念越来越与标准的国家会计实践不一致。
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Global environmental accounting and the remaking of the economy-environment boundary
Abstract This paper analyses the rise of environmental accounting in global governance via a case study of the UN System of Environmental-Economic Accounting. We draw on recent literature that highlights the boundary between ‘economy’ and ‘non-economy’ as an important site of politics, and which establishes the key role of accounting practices in constructing that boundary. We show how the conceptual framework underpinning emergent global environmental accounting standards attempts to distinguish economy from non-economy in a way consistent with mainstream macroeconomic thought. However, and in contrast to existing critical accounts, we demonstrate that attempts to draw a clear boundary between the ‘economic’ and ‘non-economic’ aspects of the environment sometimes end up de-stabilizing that very distinction, establishing heterogenous notions of economic value that are increasingly inconsistent with standard national accounting practices.
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来源期刊
CiteScore
6.30
自引率
5.90%
发文量
23
期刊介绍: This radical interdisciplinary journal of theory and politics continues to be one of the most exciting and influential resources for scholars in the social sciences worldwide. As one of the field"s leading scholarly refereed journals, Economy and Society plays a key role in promoting new debates and currents of social thought. For 37 years, the journal has explored the social sciences in the broadest interdisciplinary sense, in innovative articles from some of the world"s leading sociologists and anthropologists, political scientists, legal theorists, philosophers, economists and other renowned scholars.
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