Critical accountants in the face of ecological crises: towards a more-than-human critical resilience

This study investigates the identity work of critical accountants in the face of ecological crises, drawing on 28 semi-structured interviews and an autoethnographic account. Identity work encompasses the mental and physical practices critical accountants employ to sustain their identity in adequacy with their community of scholars. The findings show that critical accountants exhibit a variety of resilience mechanisms but rely heavily on collective practices, challenging previous accounts that focus on individual strategies. The study nevertheless shows that these collectives do not include their non-human relatives. The article argues that this disconnect might explain a relative disengagement from critical environmental accounting research, while attenuating the negative effects of ecological crises on critical accountants' well-being. Based on these findings, the article proposes adopting “more-than-human critical resilience,” which refers to the land-based and ethical collective practices developed by humans and non-humans to resist the neoliberal capture of society.

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Publication Details

Journal
Critical Perspectives on Accounting
Published
2026-10-16
DOI
https://doi.org/10.1016/j.cpa.2026.102889
Primary Topic
Posthumanist Ethics and Activism
Type
article
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article

Critical accountants in the face of ecological crises: towards a more-than-human critical resilience

Diane‐Laure Arjaliès
Critical Perspectives on Accounting
Posthumanist Ethics and Activism
article

Critical accountants in the face of ecological crises: towards a more-than-human critical resilience

Diane‐Laure Arjaliès
article en

Abstract

This study investigates the identity work of critical accountants in the face of ecological crises, drawing on 28 semi-structured interviews and an autoethnographic account. Identity work encompasses the mental and physical practices critical accountants employ to sustain their identity in adequacy with their community of scholars. The findings show that critical accountants exhibit a variety of resilience mechanisms but rely heavily on collective practices, challenging previous accounts that focus on individual strategies. The study nevertheless shows that these collectives do not include their non-human relatives. The article argues that this disconnect might explain a relative disengagement from critical environmental accounting research, while attenuating the negative effects of ecological crises on critical accountants' well-being. Based on these findings, the article proposes adopting “more-than-human critical resilience,” which refers to the land-based and ethical collective practices developed by humans and non-humans to resist the neoliberal capture of society.

Critical Perspectives on AccountingVol. 104
Western University (CA), Ivey Business School
Openalex Percentile: Top 2%
Posthumanist Ethics and Activism
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