Environmental accounting: In communicating reality, do we construct reality?
本文质疑环境会计能否发挥许多学者所期望的变革作用，作为对近期乐观情绪的反驳。
This paper acts as a counterweight to the recent swell of optimism among some accounting scholars about how the performative potential of environmental accounting might be harnessed to address the planetary crisis. Mimicking the style of Ruth Hines’ seminal contribution, ‘Financial accounting: In communicating reality, we construct reality’ (1988), the paper questions whether environmental accounting can play the transformational role that many envisage for it.