Open Access

Pedro German Guzman Perez

• This thesis aims to contribute to the development of true cost accounting as a comprehensive approach to assessing the externalities of production systems. The research focuses on understanding the opportunities and limitations of its application, while providing science-based evidence to support advocacy for policies that promote more sustainable food systems. This is achieved through a methodological triangulation approach and a case study in Bolivia which is conducted to compare the impacts of large- and small-scale food systems. The thesis begins with a literature review and is complemented by a series of interviews with Bolivian researchers and international experts, as well as a systematic review of scientific articles and reports on TCA. The results show that while there are opportunities to overcome the limitations faced by the Bolivian researchers, there is a lack of knowledge on limitations experienced by other researchers and the solutions they found to address them. This information would be helpful for researchers and other stakeholders interested in TCA research. More research is needed to improve the tools and methods withing the TCA approach and its consideration in political decision making and development issues.