The evolution of scientific/intellectual movements: Exploring the formulation of a socio-ecological perspective on accounting

• Anthropocene research requires collective efforts defying academic culture. • Grievance is a mobilizing force as accounting fails to address the Anthropocene. • New scientific intellectual movements pick up marginalized radical ideas. • In vivo research is key in the face of conditions of urgency in the biosphere. Motivated by the accumulation of concerns about the research culture in accounting, and its (insufficient) contribution to major socio-ecological challenges in the Anthropocene, this paper explores how scholars can be mobilized to build collective intellectual frames and identities as a precursor to generating new knowledge. We report on an in vivo study into a deliberative process that commenced in 2020 involving a group of scholars that sought to articulate a socio-ecological perspective on accounting (the S-E group). Informed by Scientific/Intellectual Movements literature, the paper presents a participatory and reflexive analysis of the initial stages of this initiative as it develops. The study shows how the mobilizing force of grievances derived from the marginalization of relevant ecological and social justice concerns in the accounting discipline provides the motivation for intellectual development. The review of the group also highlights the narrative and material resources the movement employs to remove the obstacles to advance a socio-ecological research program that, ultimately, is targeting all accounting research. Finally, this paper argues that innovative and socially relevant research requires time and dedication and collective organisation, an aspect that is often downplayed in a fragmented, virtual and accelerated world.

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Publication Details

Journal
Critical Perspectives on Accounting
Published
2026-04-27
DOI
https://doi.org/10.1016/j.cpa.2026.102855
Primary Topic
Accounting Education and Careers
Type
article
Field-Weighted Citation Impact
0.00

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article

The evolution of scientific/intellectual movements: Exploring the formulation of a socio-ecological perspective on accounting

Jan Bebbington, Carlos Larrinaga, Nuria Descalzo
Critical Perspectives on Accounting
Accounting Education and Careers
article

The evolution of scientific/intellectual movements: Exploring the formulation of a socio-ecological perspective on accounting

Jan Bebbington, Carlos Larrinaga, Nuria Descalzo
article en

Abstract

• Anthropocene research requires collective efforts defying academic culture. • Grievance is a mobilizing force as accounting fails to address the Anthropocene. • New scientific intellectual movements pick up marginalized radical ideas. • In vivo research is key in the face of conditions of urgency in the biosphere. Motivated by the accumulation of concerns about the research culture in accounting, and its (insufficient) contribution to major socio-ecological challenges in the Anthropocene, this paper explores how scholars can be mobilized to build collective intellectual frames and identities as a precursor to generating new knowledge. We report on an in vivo study into a deliberative process that commenced in 2020 involving a group of scholars that sought to articulate a socio-ecological perspective on accounting (the S-E group). Informed by Scientific/Intellectual Movements literature, the paper presents a participatory and reflexive analysis of the initial stages of this initiative as it develops. The study shows how the mobilizing force of grievances derived from the marginalization of relevant ecological and social justice concerns in the accounting discipline provides the motivation for intellectual development. The review of the group also highlights the narrative and material resources the movement employs to remove the obstacles to advance a socio-ecological research program that, ultimately, is targeting all accounting research. Finally, this paper argues that innovative and socially relevant research requires time and dedication and collective organisation, an aspect that is often downplayed in a fragmented, virtual and accelerated world.

Critical Perspectives on AccountingVol. 103
Universidad de Burgos (ES), Lancaster University (GB)
Ministerio de Ciencia, Innovación y Universidades, Junta de Castilla y León
Reduced inequalities
Openalex Percentile: Top 13%
Accounting Education and Careers
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