- Ecological accounting
- Development of the CARE (Comprehensive Accounting in Respect of Ecology) model
- Ecosystem-based accounting
- Agro-ecological transition
Développement du modèle comptable CARE (Comprehensive Accounting in Respect of Ecology) et de la comptabilité écosystème-centrée : cas d’exploitations agricoles
PhD Supervisors: Alexandre Rambaud (AgroParisTech, CIRED, Dauphine) et de Frédérique Déjean (Université Paris Dauphine)
This thesis aims to explore the issue of “natural capital” in the context of a research-intervention within the farms of the Sesame project (Coeur d’Essonne, 91), by experimenting with the CARE (Comprehensive Accounting in Respect of Ecology) model and ecosystem-centered accounting. The aim is to identify the natural capital at stake in the farms concerned, to define it methodically, to monitor the types of use of this capital and to evaluate its maintenance costs. The aim is to analyze the model’s limitations on natural capital, to deduce methodological recommendations and to participate in the theoretical and practical development of the CARE model. In doing so, the research project articulates two management perspectives: the first aims to develop the basis for an analytical accounting system linked to CARE that can be used to monitor the use and maintenance of natural capital and the evolution of farm business models; the second aims to include the study of natural capital in the deployment of an ecosystem-centric management accounting system to equip collective action at the territorial level.