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From The Accounting of War to the Accounting of Peace: Putting Bricks for a New Environmental Accounting. A Critical Analysis

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  • Paul Diaconu

    (Bucharest University of Economic Studies, Romania)

Abstract

This paper critically examines the potential movement from accounting of war to accounting of peace. The 20th century capitalist economy developed in the war, and also stimulated the war. In contradiction with the current state of facts, some economists such as Vandana Shiva promote the idea of creating an earth democracy, which is intended to accept equality of rights between the humans and other species, and to organize life so that to protect the environment against any human aggression. Accounting, as a tool of evaluation and presentation of economic information, was involved directly in the manifestation of human aggression, under its various forms, in the capitalist society. By considering as main value the concept of profit, a whole range of issues related to the environmental preservation and the limitation of natural resource were neglected. Thus, the accounting presented the resources under the form of operating costs, and not as capital. Nature was considered as an unlimited resource, and not as a value that should be kept and maintained in the future. The new paradigm might be called accounting of peace. The paper discusses how accounting has to redefine its concepts to support earth democracy and the proposed natural sustainable economy. Accounting, as a tool of force for war, did nothing but stimulate the aggressive behaviour of the world leaders, and also of the multinational corporations.

Suggested Citation

  • Paul Diaconu, 2017. "From The Accounting of War to the Accounting of Peace: Putting Bricks for a New Environmental Accounting. A Critical Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 107-131, March.
    • Handle: RePEc:ami:journl:v:16:y:2017:i:1:p:107-131
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    References listed on IDEAS

    as
    1. Chwastiak, Michele & Lehman, Glen, 2008. "Accounting for war," Accounting forum, Elsevier, vol. 32(4), pages 313-326.
    2. Chwastiak, M., 1998. "Star wars at the bottom line: The accounting forum for defense contractors," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 343-360, May.
    3. Michele Chwastiak & Glen Lehman, 2008. "Accounting for war," Accounting Forum, Taylor & Francis Journals, vol. 32(4), pages 313-326, December.
    4. Arnold, Patricia J. & Sikka, Prem, 2001. "Globalization and the state-profession relationship: the case the Bank of Credit and Commerce International," Accounting, Organizations and Society, Elsevier, vol. 26(6), pages 475-499, August.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    accounting of war; accounting of peace; earth democracy; globalization; sustainability;
    All these keywords.

    JEL classification:

    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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