The ‘Triple Bottom Line’ (TBL) is a major and increasingly used socio-environmental accounting framework. However, critical academic examinations of this model have been remained scarce and most importantly, no real alternatives have been developed. Thus this theoretical paper provides a...

Part One. The writings of the accountants: creators of the capital-debt concept -- Part Two. The writings of the economists on the concept of capital -- Part Three. The attacks against the concept of capital-debt.

"Almost all economists, whether classical, neoclassical or Marxist, have failed in their analyses of capitalism to take into account the underpinning systems of accounting. This book draws attention to this lacuna, focusing specifically on the concept of capital: a major concept that dominates...

Part One. The writings of the accountants: creators of the capital-debt concept -- Part Two. The writings of the economists on the concept of capital -- Part Three. The attacks against the concept of capital-debt.