Given the increasing participation of accounting technologies in purported solutions to deal with the ecological crisis, we address two areas where a growing accounting literature is emerging, the circular economy and the COVID-19 pandemic, testing some ideas to inform an ecological critique of accounting that could help us ward off the “dreams of escaping” (Latour, 2018). We suggest that the conceptual separation between nature and society renders accounting for the circular economy and the COVID-19 pandemic problematic. A critical account of the circular economy might problematize things like the whole economic system’s physical scale, spatial and temporal system boundaries, consumer culture, and the inherent politics of the circular economy. We also suggest that a critical account of the COVID-19 pandemic needs to take on board the participation of accounting representations in the construction of particular narratives about the virus. In particular, calculations of the costs caused by COVID-19 need to be connected to the ecological value of viruses to illustrate how the social and the biological worlds are inextricably connected. In both cases, we suggest critical accounting researchers need to be actively involved in discussions about how valuation constructs narratives about resource or waste, with significant implications on how we conceive the relationship between humanity and the environment.

鉴于会计技术越来越多地参与到所谓的应对生态危机的解决方案中，我们解决了两个会计文献正在出现增长的领域，即循环经济和 COVID-19 大流行，测试一些想法以告知对会计的生态批评可以帮助我们避免“逃避的梦想”（Latour，2018 年）。我们认为，自然与社会之间的概念分离使得对循环经济和 COVID-19 大流行的解释成为问题。对循环经济的批判性描述可能会使整个经济系统的物理规模、空间和时间系统边界、消费者文化和循环经济的内在政治等问题成为问题。我们还建议，对 COVID-19 大流行的批判性描述需要考虑会计代表参与构建有关该病毒的特定叙述。特别是，COVID-19 造成的成本计算需要与病毒的生态价值联系起来，以说明社会和生物世界是如何密不可分的。在这两种情况下，我们建议批判性会计研究人员需要积极参与有关估值如何构建有关资源或浪费的叙述的讨论，这对我们如何构想人类与环境之间的关系具有重要意义。COVID-19 造成的成本计算需要与病毒的生态价值联系起来，以说明社会和生物世界是如何密不可分的。在这两种情况下，我们建议批判性会计研究人员需要积极参与有关估值如何构建有关资源或浪费的叙述的讨论，这对我们如何构想人类与环境之间的关系具有重要意义。对 COVID-19 造成的成本的计算需要与病毒的生态价值联系起来，以说明社会和生物世界是如何密不可分的。在这两种情况下，我们建议批判性会计研究人员需要积极参与有关估值如何构建有关资源或浪费的叙述的讨论，这对我们如何构想人类与环境之间的关系具有重要意义。