Reimagining Accounting for Inclusive Capitalism

Éditeurs invités

• Charl de Villiers, University of Auckland
• Ruth Dimes, The Open University
• Anwar Halari, The Open University
• Matteo Molinari, University of Bergamo

Synthèse

Capitalism remains the dominant framework for organising global economic life, yet its promises of prosperity and inclusion have increasingly come under scrutiny. Over the past few decades, the richest 1% have captured more than half of global wealth, while environmental degradation has accelerated at an alarming rate, threatening planetary boundaries. These outcomes have prompted growing calls for more inclusive and sustainable forms of capitalism, leading to the emergence of the concept of Inclusive Capitalism. Inclusive Capitalism seeks to reconcile profit-making with broader societal goals such as environmental stewardship, social justice and economic inclusion. However, its very emergence implies a failure of traditional neoliberal capitalism to deliver on its promises of inclusivity and prosperity. The push for Inclusive Capitalism thus reflects a growing recognition of capitalism's contradictions and the need to rethink how value is defined, measured and distributed.

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Thèmes proposés

• Historical and Conceptual Foundations: How has capitalism been historically conceptualised and what role has accounting played in shaping the boundaries of inclusion and exclusion in capitalist systems?
• Accounting and the Language of Inclusion: How is capitalism linguistically constructed in corporate reports, policy documents, and the media? Why and how has the term 'capital' become associated more with financial capital than other forms of capital (natural, social, human, intellectual) and what are the implications of this? How do metaphors and anthropomorphic representations influence perceptions of accounting's role?
• Accounting and Technology: How are emerging technologies shaping accounting practices that either widen or narrow inclusion? How might they entrench exclusion, concentrate power, or reinforce surveillance logics within capitalist systems? How is capitalism represented and contested in digital platforms and social media?
• Critical Perspectives: How do accounting practices reflect and reproduce capitalist logics? What are the tensions between accountability, transparency, and inclusion in capitalist enterprises? Can alternative frameworks (e.g., feminist, indigenous, or social accounting) challenge dominant paradigms?
• Institutional and Policy Dimensions: How can governments, regulators, and standard-setters use accounting to promote more inclusive and responsible capitalism? What are the implications of developments such as integrated reporting, sustainability standards, and ESG metrics?
• Religion, Culture and Norms: How do religious organisations, cultural traditions and societal norms shape accounting practices and in what way do these practices create pathways that can support financial and social inclusion, or, conversely, undermine such goals?
• Management Accounting Practices: How can management accounting systems incorporate multi-capital perspectives? What role do incentive structures and performance measurement play? How do managers change the way they think and act to reflect more integrated and inclusive ways of thinking about value creation?