Internship offer 2021 (6 months) - Construction of the micro-macro link in environmental accounting

Monday 21 December 2020

Context

National and financial accounting, at the respective levels of States and companies, are real languages at the service of public and private decision-makers. The conventions adopted to build these information systems are based on particular visions of the world and action. The ecological crisis that we are experiencing invites us to question and develop these conventions in order to change our viewpoint and our management tools in the light of the new problems that arise and to better deal with them.
The Ecological Accounting Chair, launched in September 2020, aims to develop accounting methods for an ecological transition towards strong sustainability. It works at three levels: national, ecosystem and organisations (companies and public administration). It oversees theoretical and applied research work in conjunction with public and business actors.

Internship subject

The articulation between the three levels of accounting is a major issue. Like French economic accounting (national and financial), micro-macro links can be established between proposals for environmental accounting systems. Three possible links have been identified: 1) a conceptual alignment between the accounting systems, the degree of which must be specified according to the needs at these two levels, 2) exchanges of data to feed the accounting systems in a context where they are globally rare compared to what exists in the economic system, and 3) anchoring of public action in company accounting, which can take the form of regulations based on accounting principles, allocation of ecological budgets or taxation.
To study and build these three links, particular attention will be paid to monetary accounts. The maintenance cost approach (costs of achieving ecological objectives) is the one chosen here, in connection with strong sustainability.
The aim of the course is to work on one or more of the three axes mentioned above. The objective is to advance conceptual thinking while working on a case study in order to confront these proposals with the reality of public policies and the needs of stakeholders. The case study, which will focus on the field of water, biodiversity or carbon depending on the candidate’s profile, will lead to the production of accounts and, in particular, to the calculation of maintenance costs.

Profile sought

Bac+5 students (engineering school, university, business school, science po) with a specialisation in economics and the environment (or training in one of these two fields and an opening to the other).
Fluent English
Analytical capacity, rigour, autonomy.
Knowledge of public environmental policies in one of the following three areas: water, biodiversity, climate.
Knowledge of national and corporate accounting is a plus.

Internship conditions

Location: CIRED (Nogent-sur-Marne) or remotely depending on the health situation.
Supervision: Harold Levrel (professor at AgroParisTech), Clément Feger (lecturer at AgroParisTech), Clément Surun (PhD student)
Duration: 6 months
Start-up: end of March 2021
Gratification of internship according to profile, CARE model training possible.

To apply, please send a CV with a covering letter to harold.levrel@agroparistech.fr and clement.surun@agroparistech.fr.
Deadline for application: 15 January. Interview in the second half of January.

> Download the internship offer->doc37]