“Come play with us!” A grassroots research agenda for accounting and the circular economy

Abstract

ABSTRACT The dominant global capitalist economic model harms ecosystems and humxn populations. In attempting to reduce these harms, its linear foundational elements characterised by rapid production, mass consumption, and ineffective disposal necessitate a shift to more circular approaches. Embracing circularity is complex and requires several elements in addition to shifting business approaches such as redefining value, discarding traditional competitive practices in favour of collaboration, and developing appropriate tools for analysis. Given both its ubiquitous role in business and its ability to facilitate change, it appears a natural extension for accounting to serve an essential function in the circular transition. With this in mind, this editorial serves a twofold purpose. It first introduces the present special issue on “Accounting for the Circular Economy” and contextualises the circular economy concept. Secondly, it relies on insights from interviews with circular economy experts to propose a grassroots agenda for accounting within the circular economy context. Given the pressing need to address environmental and social challenges, we hope this editorial and the articles published in the special issue will spark further research and practical transformations toward a more regenerative and just economic and social system.