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Exploring the Potential Links between Social and Environmental Accounting and Political Ecology

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  • Fabián Leonardo Quinche-Martín
  • Andrés Cabrera-Narváez

Abstract

This paper explores the potential links between Political Ecology (PE) and Critical perspectives of Social and Environmental Accounting (Critical SEA). It is argued that both disciplines share similar theoretical views about the social and environmental crisis and the role of accounting in it. Also, it is claimed that both disciplines can feed one another with conceptual and/or instrumental tools. Specifically, critical SEA could conceptualise the use of socio-environmental conflicts to analyse the role of corporations in redefinition of those conflicts; while PE could make use of external accounting to fortify the arguments of social movements. In this paper, these links are shown in action by analysing a socio-environmental conflict.

Suggested Citation

  • Fabián Leonardo Quinche-Martín & Andrés Cabrera-Narváez, 2020. "Exploring the Potential Links between Social and Environmental Accounting and Political Ecology," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 40(1), pages 53-74, January.
    • Handle: RePEc:taf:seaccj:v:40:y:2020:i:1:p:53-74
    DOI: 10.1080/0969160X.2020.1730214
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