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Implementing the CARE Model Beyond the Neoclassical Postulates

Author

Listed:
  • Clément Carn

    (Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres, DRM MOST - DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

This chapter contributes to the controversy about the ability of socio-environmental accounting to encourage the ecological transition of organisations. More specifically, the objective of this chapter is to question the practices of preparing extra-financial reporting, notably through the theory of appropriation. This research is the result of a one-year participant observation in a CARE method experimentation within a network of farms. In the case presented, the actors are highly committed to sustainability and are critical of a mainstream approach to sustainable development. However, they do not escape certain neoclassical preconceptions of accounting, which contribute to the representation of extra-financial resources in a way that dissonates with respect to their commitments. We therefore show that beyond the financial logic that has already been dealt with in the literature, a new obstacle appears: neoclassical prejudices. Because they structure the interpretation of actors and are anticipated in others, it is difficult to get rid of them.

Suggested Citation

  • Clément Carn, 2008. "Implementing the CARE Model Beyond the Neoclassical Postulates," Post-Print hal-04031080, HAL.
    • Handle: RePEc:hal:journl:hal-04031080
    as

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