| Title | Resource accounting for a circular economy: evidence from a digitalised waste management system |
|---|---|
| ID_Doc | 1664 |
| Authors | Jorgensen, S; Pedersen, LJT; Skard, S |
| Title | Resource accounting for a circular economy: evidence from a digitalised waste management system |
| Year | 2023 |
| Published | Accounting Forum, 47, 4 |
| Abstract | The transition to a circular economy requires accounting for all resource streams in the economy to facilitate the maintenance of these resources at their highest value and utility for as long as possible. In this paper, we investigate the role of resource accounting tools and practices in driving the transition to a circular economy by measuring resource streams and taking measures to promote circularity in those resource streams. In particular, we focus on (1) the role of digitalised resource accounting systems in enabling the identification and reporting of resource streams, and (2) the effect of using such information to incentivize household recycling behavior to promote more circularity in resource streams. Our empirical setting is the development of a digitalised waste management system in Western Norway. Our research design has three empirical pillars: qualitative interviews of managers in the industry, historical data analyses of waste generation and recycling, and two illustrative large-scale natural quasi-experiments on more than 170,000 households' recycling behavior. Our study illuminates the development of the resource accounting system and demonstrates the effect of using resource accounting information to incentivize households' recycling behavior through experimentation with a "pay-as-you-throw" (PAYT) system. Our findings show the manner in which the resource accounting system enabled measurement of resource streams and the use of that resource information to promote circularity among households. Furthermore, our experiments reveal the effectiveness of using resource accounting data for incentivizing recycling behavior. Thus, our study illuminates the role of accounting in the transition to a circular economy. |
| https://doi.org/10.1080/01559982.2023.2166001 |
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