Nouvelles comptabilités au service des écosystèmes. Une recherche engagée auprès d'une entreprise du secteur de l'environnement.

Abstract : Current efforts to halt the destruction of the planet’s ecosystems and to reinforce and renew their collective management reside on three distinct innovation fronts: (1) the design and use of new ecosystem assessment tools by conservation scientists and practitioners; (2) the development of new social and environmental accounting frameworks and tools at the level of organization; (3) the contribution of the private sector to natural capital protection and maintenance. This doctoral thesis aims to relate these three domains of innovation to one another by mobilizing the accounting discipline as a pivot to connect ecological information systems and tools, diverse forms of collective action for ecosystem management, and private sector initiatives and accounting innovations. The thesis combines a work of theoretical construction with the results of an action-research conducted in an environmental sector company that seeks to develop new services specifically designed for the management of ecological systems. We first propose a new theoretical and practical perspective at the junction of accounting and conservation science centered on the collective management of ecological issues: the development of Management Accounting for Ecosystems. We show why and how they are complementary to all the other domains of ecosystem accounting innovation. Secondly, we introduce four organizational and strategic directions to think and guide the development of new “services to ecosystems” business models. To complement them, we suggest new accounts and accounting practices to help environmental sector companies negotiate and co-create ecological value with other stakeholders, and transform their own representation and quantification of corporate value.
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Clément Feger. Nouvelles comptabilités au service des écosystèmes. Une recherche engagée auprès d'une entreprise du secteur de l'environnement.. Gestion et management. AgroParisTech, 2016. Français. ⟨NNT : 2016AGPT0006⟩. ⟨tel-01563379⟩

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