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Critique is unsustainable: A polemic

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  • Bigoni, Michele
  • Mohammed, Sideeq

Abstract

In this polemical essay, we seek to provoke reflection and debate on the role of critique in addressing the global ecological crisis that we find ourselves confronted with in the Anthropocene. Drawing from Deleuze and Guattari’s reading of capitalism, we will suggest that the core functional process of capitalism is one of infinite growth that subsumes any attempts at resistance, escape, or socially progressive practice. Critique, we will suggest, is a part of capitalist processes, not an opposition to it. Consequently, we will argue that, given the inextricable imbrication of accounting and capitalism, without an impossible and unconceptualisable ‘post-capitalist accounting’, all notions of sustainable accounting are protracted exercises in futility that serve rather than abate ecological collapse. Paradoxically, any attempt to produce such accounting makes it harder to achieve.

Suggested Citation

  • Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    • Handle: RePEc:eee:crpeac:v:97:y:2023:i:c:s1045235423000035
    DOI: 10.1016/j.cpa.2023.102555
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    Cited by:

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    2. Gulliver Lux & Emmanuelle Fromont & Thi Le Hoa Vo, 2023. "Green business: Growth or degrowth to meet IPCC targets? Discussion of an assessment tool: IPCC CAPRO change target," Post-Print hal-04188747, HAL.
    3. Tweedie, Jonathan, 2023. "If critique is unsustainable, what is Left? A commentary on Bigoni and Mohammed," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).

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    18. Minga Negash & Tesfaye T. Lemma, 2020. "Institutional pressures and the accounting and reporting of environmental liabilities," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1941-1960, July.
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