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Ecological Modernization And The Limits Of Environmental Accounting?

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  • Jeff Everett
  • Dean Neu

Abstract

In the marketplace of ideas the discourse of ecological modernization— with its emphasis on win‐win solutions, the need for universal regulation and appeals to science—has been popular of late. Environmental accounting (EA) literatures have not been immune to the attractions of ecological modernization ideas. The strategic positioning of EA research within the discourse of ecological modernization has undoubtedly provided EA with much needed visibility and legitimacy within the academic community, and has likely encouraged corporations to ‘support’ (both in financial and ideological terms) the work of EA. Yet this discourse may ultimately be limiting. In this critical commentary we propose that the ‘ideological effect’ of ecological modernization is such that the intersection of ecological and social realms is ignored and issues of social justice are effectively erased, despite this discourse’s ‘radical’ or ‘critical’ aspirations. In other words, ecological modernization is a discourse of the status quo. Overall, EA’s harmonization with this discourse has the (un)intended effect of convincing us that the system is working, that ‘progress is being made.’ This distracts us from asking difficult questions regarding the role of environmental accounting in perpetuating unequal and exploitative social relations.

Suggested Citation

  • Jeff Everett & Dean Neu, 2000. "Ecological Modernization And The Limits Of Environmental Accounting?," Accounting Forum, Taylor & Francis Journals, vol. 24(1), pages 5-29, March.
    • Handle: RePEc:taf:accfor:v:24:y:2000:i:1:p:5-29
    DOI: 10.1111/1467-6303.00027
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    Cited by:

    1. Dillard, Jesse, 2008. "A political base of a polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 894-900.
    2. Burnett, Royce D. & Hansen, Don R., 2008. "Ecoefficiency: Defining a role for environmental cost management," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 551-581, August.
    3. Niamh M. Brennan & Doris M. Merkl-Davies, 2014. "Rhetoric and argument in social and environmental reporting: the Dirty Laundry case," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(4), pages 602-633, April.
    4. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    5. Brown, Judy, 2017. "Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 20-46.
    6. Helen Tregidga & Markus J. Milne, 2006. "From sustainable management to sustainable development: a longitudinal analysis of a leading New Zealand environmental reporter," Business Strategy and the Environment, Wiley Blackwell, vol. 15(4), pages 219-241, July.
    7. Jeff Everett, 2013. "A Commentary on 'Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It'," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 413-417, August.
    8. Jan Bebbington & Judy Brown & Bob Frame & Ian Thomson, 2007. "Theorizing engagement: the potential of a critical dialogic approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 356-381, June.
    9. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
    10. Gaffikin, Michael, 2009. "Twenty-one years of critical resistance—almost: A reflection," Accounting forum, Elsevier, vol. 33(4), pages 268-273.
    11. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    12. Molisa, Pala, 2011. "A spiritual reflection on emancipation and accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 453-484.
    13. Alistair M. Brown, 2007. "Natural environmental disclosures: strategic responses by Port Moresby Stock Exchange entities," Business Strategy and the Environment, Wiley Blackwell, vol. 16(1), pages 75-89, January.
    14. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
    15. Brigitte Nerlich, 2012. "‘Low carbon’ metals, markets and metaphors: the creation of economic expectations about climate change mitigation," Climatic Change, Springer, vol. 110(1), pages 31-51, January.
    16. Lehman, Glen, 2010. "Perspectives on accounting, commonalities & the public sphere," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 724-738.
    17. Chung, Lai Hong & Parker, Lee D., 2010. "Managing social and environmental action and accountability in the hospitality industry: A Singapore perspective," Accounting forum, Elsevier, vol. 34(1), pages 46-53.
    18. Mäkelä, Hannele, 2013. "On the ideological role of employee reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 360-378.
    19. O'Regan, Philip & Killian, Sheila, 2021. "Beyond professional closure: Uncovering the hidden history of plain accountants," Accounting, Organizations and Society, Elsevier, vol. 94(C).
    20. Spence, Crawford & Husillos, Javier & Correa-Ruiz, Carmen, 2010. "Cargo cult science and the death of politics: A critical review of social and environmental accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 76-89.
    21. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
    22. Boyce, Gordon, 2008. "The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 255-290.
    23. Ken McPhail, 2013. "A Rejoinder to Commentaries on 'Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It'," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 421-424, August.

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