Comptabilité agricole et développement durable : étude comparative de la Russie et de la France

This thesis aims to respond to Gray’s proposition (2010, p.48) that it is rare, if not impossible to find accounting for sustainability, notably in the “strong” perspective of the term, that is to say the mode of development that respects physical thresholds characterizing the minimum level of natural capital to be preserved. The findings demonstrate that, contrary to the Gray’s pessimistic view, in agriculture, there are examples of accounting for sustainability that truly meet the challenges of strong sustainability. This thesis also shows that the agriculture sector is more advanced compared to other sectors in the economy regarding green accounting and social responsibility. The thesis is based on a comparative concrete case study of the Bergerie Nationale de Rambouillet (France) and a Russian farm, the closed type joint-stock company “Selskie zori”. It illustrates what could be a real practice of accounting for strong sustainability. This thesis is in line with researches that consider accounting as a subjective technique in that it depends on a subject that has the power (Richard, 1980, 2012 ; Tinker et al., 1982 ; Cooper et Sherer, 1984 ; Tinker, 1984, 1985 ; Hopper et al., 1987 ; Cooper et al., 1989 ; Colasse, 1997, 2005, 2007 ; Christophe, 2000 ; Catchpowle et al., 2004 ; Antheaume et Christophe, 2005 ; Chiapello, 2012).