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Accounting has historically been dedicated to the articulation of organized human activities. It allows us to problematize a situation and construct scenarios. Its understanding is often restricted to the “count” function, but its functions also include “taking into account,” “being accountable for”, and “account for”. It can thus be mobilized for dialogue and coordination between territorial actors. The book published thanks to the RNI was entitled “Sustainable production system: Eco-development versus sustainable development”. It notably explored the possibility of extending accounting to social and environmental issues. My subsequent professional experiences have allowed me to deepen this original approach to the relationships between the micro, meso, and macro levels of the economy. Particular attention was paid to the dynamics of knowledge necessary to manage a sustainable economy.