Business Publications

Document Type


Publication Date

Summer 7-15-2020




Accounting, Auditing & Accountability Journal (AAAJ)

URL with Digital Object Identifier


While the world was on lock down, human beings started craving for green spaces. As they walked amidst the trees, trees began to talk to them. The surprising truth then emerged: There were actually secrets to be shared by the forest. This essay reflects on the teachings offered by nature(s) during the pandemic. Based on a personal encounter with a river, it caresses the relationships that have connected humans to non-humans over time and that have led to make this confinement both a unique and universal experience. It suggests embracing relational accounting, the expression of our relationships with each other and our ecosystems, as a way to collectively celebrate life and mourn death, thus honoring the generations that came before us and welcoming those who will we come after us. In doing so, the essay hopes to contribute to the field of accounting by offering an instantiation of what a poetic and Indigenous account of our world could look like.

Citation of this paper:

Arjaliès, D-L. (Forthcoming). What trees taught me about Covid-19: On relational accounting and other magic, Accounting, Auditing & Accountability Journal

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