Sebastian Berger Sebastian.Berger@uwe.ac.uk
Senior Lecturer in Economics
Alternative national accounting: From monetary to social cost accounting
Berger, Sebastian; Richard, Jacques
Authors
Jacques Richard
Abstract
Today the world is facing multiple social and ecological crises, which cause human suffering that could be avoided through changes in accounting systems. Firstly, the accounting of large international firms and its concomitant national growth accounts are responsible for these crises because they either do not account for the social costs of production correctly or not at all. Secondly, the shortcomings of these monetary accounting systems, that is, their formal rationality, have to be remedied through a substantive rationality that aims at sustainable social provisioning based on full real cost accounting. These calculations in kind are rooted in scientific knowledge regarding conditions for sustainable satisfaction of objective human needs within specific social and natural environments. In this article we synthesize insights from critical accounting science (Richard 2021) and economics(Berger 2017) for a humanitarian and socio-ecological accounting at the national and firm level.
Citation
Berger, S., & Richard, J. (2021). Alternative national accounting: From monetary to social cost accounting. [Online]
Digital Artefact Type | Website Content |
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Publication Date | Mar 1, 2021 |
Deposit Date | May 5, 2021 |
Publicly Available Date | Mar 29, 2024 |
Public URL | https://uwe-repository.worktribe.com/output/7338217 |
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