| Title |
The Role Of Accounting In The Implementation Of Territorial Circular Economy Projects |
| ID_Doc |
2304 |
| Authors |
Rabih, C; Antheaume, N |
| Title |
The Role Of Accounting In The Implementation Of Territorial Circular Economy Projects |
| Year |
2023 |
| Published |
Comptabilite Controle Audit, 29, 4 |
| DOI |
10.3917/cca.294.0133 |
| Abstract |
This article crosses the fields of accounting and the circular economy. We question the role of accounting in the context of territorial projects which mobilize a circular business model. The first part is a literature review and a second part presents the methodology. A third part presents the three cases studied, a fourth presents the results obtained and a fifth discusses them. We identify three possible configurations of roles, which are described and analyzed: 1/business as usual, or almost 2/materialize and make visible the service provided 3/get people to join the project, enlist, create the network. The central role occupied by general accounting in one of the cases is an element of surprise which suggests that the accounting profession could have a more important role, including in its core business. |
| Author Keywords |
CIRCULARITY ACCOUNTING, CIRCULAR ECONOMY, WASTE MANAGEMENT, CIRCULARITY INDICATORS, PERFORMATIVITY, PERFORMANCE |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Social Science Citation Index (SSCI) |
| EID |
WOS:001167400700005 |
| WoS Category |
Business, Finance |
| Research Area |
Business & Economics |
| PDF |
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