ACCOUNTING
<p>This fifth SDUK broadsheet examines the multifaceted meanings of <strong>ACCOUNTING</strong> in the age of climate change. This issue considers accounting in its colloquial sense, pertaining to investment and economics, but also moves beyond the ledger book to consider what remains uncounted, and what is consciously left out. Throughout this issue, we find slippery concepts, things, and actors that pose a challenge to accounting as a means of representation and understanding.</p> <p>Beginning with economics, one might ask: <strong>What are the basic tools and assumptions on which accounting is based?</strong> In his ongoing unsettling of fundamental economic concepts, D.T. Cochrane looks at how prices are set and upheld (p. 24). Meanwhile, in Randy Lee Cutler’s <em>An Elemental Typology</em>, the familiar grid format of a balance sheet is reimagined to consider how minerals and stones have been given val- ue and significance (cover; p. 3, 16–19).</p> <p>As many contributors to this issue suggest, decisions about <strong>what does and doesn’t get counted are entangled in our sociopolitical worlds.</strong> Kristen Simmons’ <em>Settler Atmospherics</em> queries how toxic atmospheres are created and maintained at Standing Rock, North Dakota (p. 10). Kelly Wood’s <em>Fugitive Pollutions</em> extends these concerns to Southern Ontario, photographing industrial air pollution that is of- ten posited as an unavoidable by-product of business activity (p. 10). Fraser McCallum’s column explores the elusiveness of dust, taking up the concept of externality examined throughout this issue (p. 25)…</p>
Editors: D.T. Cochrane, Alison Cooley, Fraser McCallum, Christine Shaw, Joy Xiang
Contributors: Laurel Besco, J.R. Carpenter, D.T. Cochrane, Randy Lee Cutler, Adam Dickinson, Steve Hoffman, Indigenous Womxn’s Collective, Fraser McCallum, James K. Rowe, Kristen Schaper, Camille-Mary Sharp, Alexis Shotwell, Kristen Simmons, Kelly Wood
Designer: Matthew Hoffman
Copy Editor: Jeffrey Malecki