Accordingly, approaches to decision making and accounting at the national- and business levels have to be reconsidered. Neoclassical Cost-Benefit Analysis (CBA) with focus on the monetary dimension and an assumed consensus about a specific market ideology to be applied is not compatible with democratic societies where citizen and actors in other roles normally differ with respect to ideological orientation. Environmental Impact Statements and Multi-Criteria methods are used to some extent to broaden approaches to decision-making. In this book, Positional Analysis is advocated as a multidimensional and ideologically open approach. Positional Analysis is based on a political economic conceptual framework (as part of ecological economics) that differs from neoclassical ideas of individuals, firms and markets. And since approaches to decision-making and to accounting are closely connected, a new theoretical perspective in economics similarly raises issues of how national and business accounting can be opened up to meet present demands among various actors in society. This perspective raises also numerous ethical questions at the science and policy interface that need to be properly addressed for sustainability decision making.
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