Donner corps à la Covid-19 : Affrontement entre stratégies représentationnelles statnégationnistes et statactivistes dans l’arène médiatique brésilienne
Edmery Tavares Barbosa et al.
Abstract
This article introduces the concept of “accounting utopia” to describe projects that seek to integrate sustainable development issues into double-entry accounting systems. Although revived in France since 2012, these initiatives, proposed since the late 1960s, have struggled to gain widespread adoption. Based on a qualitative analysis primarily grounded in interviews, the study highlights the tensions between the ideals embodied by these methods and the practical, technical, and political constraints they face. Often perceived as unrealistic, these projects are forced into compromises that challenge their original integrity. Nevertheless, far from being mere chimeras, accounting utopias serve as critical mirrors and open up new spaces for thought conducive to alternative representations of reality. While their diffusion as management tools remains limited, they nonetheless inform debates on extra-financial reporting, influence legal developments, and contribute to the diffusion of conventions and conceptual frameworks. This work thus emphasizes their importance in shaping the conditions necessary for the emergence of new forms of expanded accounting.
Evidence weight
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.50 × 0.4 = 0.20 |
| M · momentum | 0.50 × 0.15 = 0.07 |
| V · venue signal | 0.50 × 0.05 = 0.03 |
| R · text relevance † | 0.50 × 0.4 = 0.20 |
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.