Implementing the CARE Model Beyond the Neoclassical Postulates
Résumé
This chapter contributes to the controversy about the ability of socio-environmental accounting to encourage the ecological transition of organisations. More specifically, the objective of this chapter is to question the practices of preparing extra-financial reporting, notably through the theory of appropriation. This research is the result of a one-year participant observation in a CARE method experimentation within a network of farms. In the case presented, the actors are highly committed to sustainability and are critical of a mainstream approach to sustainable development. However, they do not escape certain neoclassical preconceptions of accounting, which contribute to the representation of extra-financial resources in a way that dissonates with respect to their commitments. We therefore show that beyond the financial logic that has already been dealt with in the literature, a new obstacle appears: neoclassical prejudices. Because they structure the interpretation of actors and are anticipated in others, it is difficult to get rid of them.