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L'économie sociale et solidaire fait aujourd'hui figure de nouvelle alternative au capitalisme. De fait, son objectif premier n'est pas de dégager du profit, mais de produire des biens et services utiles à tous. Issue d'initiatives citoyennes, elle apporte la preuve que la recherche de l'enrichissement personnel n'est pas l'unique motif qui puisse donner envie d'entreprendre. Constitue-t-elle pour autant une force politique, un mouvement susceptible de transformer profondément notre économie et notre société ? Sa gouvernance, qui se veut démocratique, est-elle réellement exemplaire ? A-t-elle vocation à s'étendre, à se généraliser ? Enfin, cette généralisation est-elle souhaitable ? Autant de questions auxquelles l'auteur répond dans ce livre, nourri de nombreux exemples. Pour lui, il est temps de regarder " l'ESS " telle qu'elle est, et non dans sa version idéalisée : c'est à cette condition qu'on pourra apprécier dans quelle mesure et à quelles conditions elle peut contribuer à rendre l'économie plus démocratique, plus juste et plus soutenable.
Ce livre est le fruit d'une réflexion collective menée à partir d'expériences de terrain variées. Son but n'est pas d'imposer une vision artificiellement unifiée de l'économie alternative et solidaire, mais plutôt de présenter une étude rigoureuse qui respecte la sensibilité de chaque acteur et l'identité du collectif, d'offrir la substantifique moelle de démarches concrètes, singulières et novatrices à tous ceux qui désirent agir dans le sens d'une nouvelle solidarité alliant entraide, convivialité et développement durable.
Around the globe, contemporary protest movements are contesting the oligarchic appropriation of natural resources, public services, and shared networks of knowledge and communication. These struggles raise the same fundamental demand and rest on the same irreducible principle: the common. In this exhaustive account, Pierre Dardot and Christian Laval show how the common has become the defining principle of alternative political movements in the 21st century. In societies deeply shaped by neoliberal rationality, the common is increasingly invoked as the operative concept of practical struggles creating new forms of democratic governance. In a feat of analytic clarity, Dardot and Laval dissect and synthesize a vast repository on the concept of the commons, from the fields of philosophy, political theory, economics, legal theory, history, theology, and sociology. Instead of conceptualizing the common as an essence of man or as inherent in nature, the thread developed by Dardot and Laval traces the active lives of human beings: only a practical activity of commoning can decide what will be shared in common and what rules will govern the common's citizen-subjects. This re-articulation of the common calls for nothing less than the institutional transformation of society by society: it calls for a revolution.
Los autores muestran por qué este principio se impone hoy día como el término central de la alternativa política para el siglo XXI: anuda la lucha anticapitalista y la ecología política mediante su reivindicación de los “comunes” contra las nuevas formas de apropiación privada y estatal. Además, articula las luchas prácticas con las investigaciones sobre el gobierno colectivo de los recursos naturales o de la información y designa formas democráticas nuevas que aspiran a tomar el relevo de la representación política y del monopolio de los partidos. Esta emergencia de lo común en la acción reclama un trabajo de clarificación en el pensamiento. El sentido actual de lo común se distingue de los numerosos usos que se ha dado a esta noción, ya sean filosóficos, jurídicos o teológicos: bien supremo de la ciudad, universalidad de esencia, propiedad inherente a ciertas cosas, incluso alguna vez el fin perseguido por la creación divina. Pero hay otro hilo que vincula lo común, no a la esencia de los hombres o a la naturaleza de las cosas, sino a la actividad de los hombres mismos: sólo una práctica de puesta en conjunto puede decidir qué es “común”, reservar ciertas cosas al uso común, producir determinadas reglas capaces de obligar a los hombres. En este sentido, lo común reclama una nueva institución de la sociedad por ella misma: una revolución.
Through robust theoretical and in-depth empirical studies, this book offers the first opportunity to English-language readers to learn about the Québec experience of a social economy system.
Confronted with the major crisis that struck the world economy at the end of the first decade of the twenty-first century, analysts, researches, and political leaders studied past experiences to avoid repeating errors of diagnosis, recommendation, or action. The disatrous experience of the Great Depression of the 1930's, which caused and social misery, messive unemployment, protectionism forms of nationalism, and led to a world war whose devastating effects were pushed to an extreme, remained in mind.
The strict conversation of financial capital allows accountants to preserve capitalism in its current form. Thus, building a more humane economy will require a new accounting model. Humanitarian Ecological Economics and Accounting: Capitalism, Ecology and Democracy argues for the adoption of a CARE model: comprehensive accounting in respect of ecology. This new model will take the traditional weapons of capitalist accounting and turn them against capitalism, with a goal to protect and conserve human and natural capital within the framework of a democratic society. The CARE model has been conceived as the potential basis of a new type of market economy and of a new type of governance of firms and nations. Additionally, this allows for a new conception of capital, cost and profit that helps with moves towards a society of the commons. The first part of the book explores the reconstruction of accounting and economics from the ground up, outlining the theoretical basis for the model. The second part of the book explores the transformation of the governance of firms and nations. Finally, an additional section is dedicated to the conception of a new model of national accounting. This book will be of significant interest to readers of ecological economics, critical accounting and heterodox economics.
Almost all economists, whether classical, neoclassical or Marxist, have failed in their analyses of capitalism to consider the underpinning systems of accounting. This book draws attention to this lacuna, focusing specifically on the concept of capital: a major concept that dominates all teaching and practice in both economics and management. It is argued that while for the practitioners of capitalism – in accounting and business – the capital in their accounts is a debt to be repaid (or a thing to be kept), for economists, it has been considered a means (or even a resource or an asset) intended to be worn out. This category error has led to economists failing to comprehend the true nature of capitalism. On this basis, this book proposes a new definition of capitalism that brings about considerable changes in the attitude to be had towards this economic system, in particular, the means to bring about its replacement. This book will be of significant interest to readers of political economy, history of economic thought, critical accounting and heterodox economics.