Alternative national accounting with Sebastian Berger and Jacques Richard


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In this talk, Jacques Richard and Sebastian Berger introduce us to models of accounting, rooted in scientific knowledge regarding conditions for sustainability and satisfaction of basic human needs within specific social and natural environments and with available resources. Based on such knowledge, calculations in kind serve the purposes of normative collective decision-making for social reproduction (substantive rationality). The latter embeds and constrains firms’ calculations in exchange for decision-making via capitalist double-entry book-keeping (formal rationality). Biographies Sebastian Berger is Senior Lecturer of Economics at the University of the West of England in Bristol, UK. He received his PhD in political economy from the University of Bremen in Germany. He specializes in social and ecological economics and was awarded the 2020 Kapp Prize of the Association for Ecological Economics in Germany (Verein für Ökologische Ökonomie) for his book “The Social Costs of Neoliberalism” (2017). He also received the 2009 Helen Potter Award from the Association for Social Economics for most promising young scholar. He has published and edited six books in English and German, and published over 50 articles in international journals and edited volumes. Jacques Richard is Chartered Accountant and professor emeritus at Paris Dauphine University. He founded the “Sustainable Development and Corporate Social Responsibility” Master’s and Research Master’s program in 2004. He is a founding member of the French Accounting Association (AFC) and he is a member of the Accounting Standards Authority (ANC). Links Nitzan, Jonathan and Bichler, Shimshon (2009). Capital as Power. A Study of Order and Creorder. RIPE Series in Global Political Economy. Routledge. (Book in English language) About the SPIDERS Platform This series of talks is organized on behalf of SPIDERS, the Seoul Platform for Initiating Discourses on Equitable and Resilient Society, and funded by the Seoul Institute. The talks complement a series of original papers published on the SPIDERS platform, dedicated to outlining the building blocks of post-capitalist political economies and societies, not oriented around growth and profit, but rather good lives and a flourishing web of life in times of profound planetary change. Hosting these talks are founder of the P2P Foundation, Michel Bauwens, and Rok Kranjc, researcher, designer and translator in the fields of political ecology, alternative economies and participatory futures. Link to the paper series:

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