The Boundaries of Sustainability: Three Shots of Constructivism and a Small Dose of Realism

Accounting organizes objects and events within the limits of the entity, distinguishing them from what is left outside. It also problematizes the dividing line by questioning the inwardness of external elements or by fortifying the fences of the entity. In this commentary, we review how accounting is employed to construct and reconstruct corporate boundaries and make a case for reintroducing the substance of ecosystems.