This essay reflects on the current environmental crises and their complex interlinkages with social inequities, calling for individualized accounting to empower and facilitate a collective agency necessary to counter socio-environmental system deterioration. Drawing on Gaia theory (Lovelock, 1983, Lovelock, 2006) and its attention to an evolving system comprised of all living and non-living things, self-regulated by virtue of feedback loops, we address the notion that nature and society are interconnected in their anthropocentric climate ramifications. We discuss opportunities for accounting researchers to intensify system thinking, providing insights into and accounts of the interconnected nature of the natural and social environments. By means of feedback loops, we propose individualized system accountings, assisting individuals in recognizing and appreciating the web of repercussions resulting from their actions, and encouraging individual engagement in and accountability for our current “system crises.” Our contribution is found in assembling knowledge of the reciprocal evolution of social and environmental ramifications within a complex system view, offering individualized accounting to complement current social and environmental accounting research and praxis. Adopting Latour (2017)'s views on “dis-hoping” (putting trust into action rather than mere hope), we argue the importance of recognizing that we are savior-less and that the emancipatory potential of accounting might lie in providing individual, local, and experiential knowledge of the influence on and consequences from our Gaian crisis, ultimately empowering individuals to act holistically. Altogether, we dis-hope our discussions may provide a springboard to a more encompassing, more complex, and messier approach to research, one placing socio-environmental interconnections center stage.

本文反映了当前的环境危机及其与社会不平等的复杂联系，呼吁个性化会计赋予和促进应对社会环境系统恶化所必需的集体机构。借鉴盖亚理论 (Lovelock, 1983, Lovelock, 2006) 及其对由所有生物和非生物组成的进化系统的关注，并通过反馈回路进行自我调节，我们提出了自然与社会相互关联的概念他们以人类为中心的气候后果。我们讨论会计研究人员加强系统思维的机会，提供对自然和社会环境相互关联性质的见解和说明。通过反馈循环，我们提出了个性化的系统核算，帮助个人认识和欣赏他们的行为所产生的影响网络，并鼓励个人参与并为我们当前的“系统危机”承担责任。我们的贡献在于在复杂的系统视图中收集社会和环境影响的相互演变的知识，提供个性化的会计来补充当前的社会和环境会计研究和实践。采用拉图尔（2017）关于“不希望”（将信任付诸行动而不仅仅是希望）的观点，我们认为认识到我们没有救世主的重要性以及会计的解放潜力可能在于提供个人，关于我们盖安危机的影响和后果的本地和经验知识，最终赋予个人整体行动能力。总而言之，我们不希望我们的讨论能为更全面、更复杂、更混乱的研究方法提供一个跳板，将社会与环境的相互联系置于中心舞台。