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Critique is unsustainable: A polemic

Bigoni, Michele, Mohammed, Sideeq (2023) Critique is unsustainable: A polemic. Critical Perspectives on Accounting, . Article Number 102555. ISSN 1045-2354. (doi:10.1016/ (KAR id:99434)


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 unconceptualizable ‘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.

Item Type: Article
DOI/Identification number: 10.1016/
Uncontrolled keywords: Critique, Capitalism, Sustainability, Accounting
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Divisions > Kent Business School - Division > Department of Leadership and Management
Funders: University of Kent (
Depositing User: Michele Bigoni
Date Deposited: 06 Jan 2023 16:11 UTC
Last Modified: 10 Jan 2024 18:28 UTC
Resource URI: (The current URI for this page, for reference purposes)

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