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Book Cover
E-book
Author Brown, Judy

Title Positional Analysis for Sustainable Development : Reconsidering Policy, Economics and Accounting
Published Milton : Taylor and Francis, 2017

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Description 1 online resource (181 pages)
Series Routledge Studies in Ecological Economics
Routledge studies in ecological economics.
Contents Cover; Half Title; Title Page; Copyright Page; Table of Contents; List of illustrations; Foreword; Acknowledgements; Chapter 1: Democracy as a lead concept in dealing with unsustainable development; A necessary dialogue about perspectives; Observations from the UN dialogue on sustainability; The concepts of ideology, ideological orientation and democracy; The key role of social science and economics in sustainability policy formation; The illusion of a value-free economics; Notes; References; Chapter 2: Fundamentals of sustainability economics and positional analysis
Management approaches that respect complexity and are compatible with democracyFrom monetary reductionism to multidimensional and ideologically open ideas of economics; Non-monetary costs and benefits; Note; References; Chapter 3: Mainstream economics and alternative perspectives in a political power game; Technocracy or democracy -- the example of neoclassical CBA; Technocracy or democracy -- the example of neoclassical 'full-cost pricing'; The TEEB study -- Is it an example of cognitive and ideological inertia?; A political power game with economists and other actors involved; Note; References
Chapter 4: Positional analysis as approach to decision-making, accounting and democracyNature of the sustainability problems faced; Purpose of positional analysis; A scheme of analysis; The time dimension -- a multiple-stage process; Systematic comparison of expected impacts; Tensions between ideological orientations and interests; Experiences of applied PA studies; Principles of performance measurement and accounting; Conclusion -- why PA?; Note; References; Chapter 5: On the need for broadening out and opening up accounting; Accounting -- from monologism to dialogism; Monologic accounting
Dialogic accountingFramework for a critical dialogic approach in accounting; Recognize multiple ideological orientations; Avoid monetary reductionism; Be open about the subjective and contestable nature of calculations; Enable accessibility for non-experts; Ensure effective participatory processes; Be attentive to power relations; Recognize the transformative potential of dialogic accounting; Resist new forms of monologism; Notes; References; Chapter 6: Positional analysis in relation to other pluralistic accounting practices; Operationalizing dialogic accounting through positional analysis
Positional analysisPositional analysis and social and environment accounting; Benefits of a positional approach; The challenges of implementing dialogic accounting and positional analysis; Concluding comments; Notes; References; Chapter 7: Sustainability, ethics and democracy: A pluralistic approach to the navigation of disagreements; Introductory remarks; Sustainability transition and moral complexity; Normative narratives of sustainable development: The case for a pluralistic approach; Moral pluralism and democratic (inter)action for sustainability; Concluding remarks; Notes; References
Notes Chapter 8: Positional analysis and practical ethics
Print version record
Subject Sustainable development.
sustainable development.
Sustainable development
Form Electronic book
Author Soderbaum, Peter
Dereniowska, Malgorzata
ISBN 9781351798013
1351798014