Comptabilité agricole et développement durable : étude comparative de la Russie et de la France
This thesis aims to respond to Gray’s proposition (2010, p.48) that it is rare, if not impossible to find accounting for sustainability, notably in the “strong” perspective of the term, that is to say the mode of development that respects physical thresholds characterizing the minimum level of natural capital to be preserved. The findings demonstrate that, contrary to the Gray’s pessimistic view, in agriculture, there are examples of accounting for sustainability that truly meet the challenges of strong sustainability. This thesis also shows that the agriculture sector is more advanced compared to other sectors in the economy regarding green accounting and social responsibility. The thesis is based on a comparative concrete case study of the Bergerie Nationale de Rambouillet (France) and a Russian farm, the closed type joint-stock company “Selskie zori”. It illustrates what could be a real practice of accounting for strong sustainability. This thesis is in line with researches that consider accounting as a subjective technique in that it depends on a subject that has the power (Richard, 1980, 2012 ; Tinker et al., 1982 ; Cooper et Sherer, 1984 ; Tinker, 1984, 1985 ; Hopper et al., 1987 ; Cooper et al., 1989 ; Colasse, 1997, 2005, 2007 ; Christophe, 2000 ; Catchpowle et al., 2004 ; Antheaume et Christophe, 2005 ; Chiapello, 2012).
|This book is provided by Paris Dauphine University in its series Economics Thesis from University Paris Dauphine with number 123456789/11828 and published in 2013.|
|Contact details of provider:|| Web page: http://www.dauphine.fr/en/welcome.html|
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:dau:thesis:123456789/11828. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexandre Faure)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.