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Positional analysis for sustainable development: Reconsidering policy, economics and accounting
Victoria University of Wellington, New Zealand.
Mälardalen University.ORCID iD: 0000-0003-2689-819X
Aix-Marseille University (Aix Marseille School of Economics), CNRS, EHESS, France.
2017 (English)Book (Other academic)
Abstract [en]

Climate change, biodiversity loss, pollution of land and water, land-use changes, lack of equality and other problems at local, national and global levels represent a challenge for economics as a social science. Mainstream neoclassical economics may be able to contribute to a more sustainable society but it has also played a dominant role in a period where problems have been aggravated. A pluralist and democratic view of economics is therefore very much warranted. This book presents a multidimensional and ideologically more open view of economics: understanding economics in multidimensional terms is in accordance with the 17 sustainable development goals recognized by nations at the UN-level in 2015. Accordingly, approaches to decision making and accounting at the national- and business levels have to be reconsidered. Neoclassical Cost-Benefit Analysis (CBA) with focus on the monetary dimension and an assumed consensus about a specific market ideology to be applied is not compatible with democratic societies where citizen and actors in other roles normally differ with respect to ideological orientation. Environmental Impact Statements and Multi-Criteria methods are used to some extent to broaden approaches to decision-making. In this book, Positional Analysis is advocated as a multidimensional and ideologically open approach. Positional Analysis is based on a political economic conceptual framework (as part of ecological economics) that differs from neoclassical ideas of individuals, firms and markets. And since approaches to decision-making and to accounting are closely connected, a new theoretical perspective in economics similarly raises issues of how national and business accounting can be opened up to meet present demands among various actors in society. This perspective raises also numerous ethical questions at the science and policy interface that need to be properly addressed for sustainability decision making. © 2017 Judy Brown, Peter Söderbaum and Malgorzata Dereniowska. All rights reserved.

Place, publisher, year, edition, pages
Taylor and Francis Inc. , 2017. 1-168 p.
Series
Positional Anal. for Sustain. Dev.: Reconsidering Policy, Econ. and Account.
National Category
Environmental Sciences
Identifiers
URN: urn:nbn:se:mdh:diva-36061DOI: 10.4324/9781315206769Scopus ID: 2-s2.0-85020947200ISBN: 9781315206769 OAI: oai:DiVA.org:mdh-36061DiVA: diva2:1120645
Available from: 2017-07-06 Created: 2017-07-06 Last updated: 2017-07-06Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf