Accounting for a forest-based circular economy in an Alpine collective ownership
通过对意大利阿尔卑斯地区一个集体所有制组织的实地研究，揭示了网络型和森林型两种循环形式，并探讨了会计如何促进其向循环经济转型。
This paper aims to investigate forms of circularity within an Alpine collective ownership (CO) while conceptualising the extent to which accounting can contribute to moving the CO towards more circular economy practices. This work is based on a qualitative field study of an Alpine CO in Italy (referred to as Alpha), with semi-structured interviews conducted from November 2018 to November 2022. The study is supplemented by a content analysis of 189 internal and external documents from COs published from 2013 to 2021. The results of the analysis illuminate the co-existence of two forms of circularity within the Alpha case: network-based and forest-based circularity. Network-based circularity involves social networks, cooperation, and coordination among different institutions/associations with the same intended purpose – to support the local community and territory in terms of relationships and networks. Forest-based circularity refers to sustainable sourcing and yields, optimising the cascading use and recycling of wood. The paper reflects on the role of accounting in COs, proposing accounting indicators that could foster more circular practices within this specific context.