Ecofeminism and Accounting: New Avenues for Accounting for Sustainable Development

14 Pages Posted: 5 Aug 2019

Date Written: December 31, 2018

Abstract

In 1992, the seminal paper of Christine Cooper on green accounting and feminism concluded that accounting could not be “greened” as it is deeply structured and embedded into a masculine and neo-liberal society. 26 years later, and a second critical paper later (Cooper and Senkl, 2016), the message became more nuanced but not hopeful, after the critic of the “True Value” Methodology (KPMG, 2014). However, we posit that ecofeminism could become a driving force behind the next generation of new accountings for sustainable development. First, we develop a historical view of eco-feminism (D’Erm, 2017). Therefore, our key contributions are to review the papers that have critically analyzed green accounting, accounting through a feminism lens, and to analyze key ideas developed by ecofeminist philosophers. Finally, we develop connections between the key concepts of ecofeminism and how they relate to current and future accounting for sustainable development.

Keywords: ecofeminism, accounting for sustainability development, multiplicity, duality

Suggested Citation

Gibassier, Delphine, Ecofeminism and Accounting: New Avenues for Accounting for Sustainable Development (December 31, 2018). Available at SSRN: https://ssrn.com/abstract=3429724 or http://dx.doi.org/10.2139/ssrn.3429724

Delphine Gibassier (Contact Author)

Audencia Business School ( email )

8 Road Joneliere
BP 31222
Nantes Cedex 3, 44312
France

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