Economic and Environmental Accounting for Sustainable Development
Sarkar, Siddhartha
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PRODUCT DETAILS
Book ID : 20194
ISBN-10 : 81-88683-97-3 / 8188683973
Place
of Publication :
Delhi
Year
of Publication :
2006
Edition : (First Edition)
Language : English
vii, 304p., Figs., Tables, Bib., Index, 23 cm.
CONTENTS
CONTENTS:- 1. Theorising accounting. 2. Accounting standards. 3. Social accounting. 4. Value added accounting. 5. Human resource accounting in informal sector. 6. Accounting for intellectual capital. 7. Environmental accounting. 8. Valuation of natural resources. 9. Accounting for water resources. 10. Accounting for forest resources. 11. Accounting for air pollution. 12. Accounting for greenhouse gas emissions. 13. Environmental management accounting.
DESCRIPTION
The concept of sustainability should not be restricted to covering simply sustainable use of natural environment for human purposes, rather should also comprise of a broader perspective on keeping up natural balances. These considerations affect the design of integrated system of environmental and economic accounting. The conventional system of accounts incorporate only those assets, which can be switched for money and, are used in the production of goods and services that have merely economic values. Further, natural resource accounting has several potential applications to indicators of sustainability. It can be used to augment conventional economic indicators to improve their relevance to the issue of sustainability. The framework of natural resource accounting is a convenient way to integrate physical and economic accounts in a manner that expresses the linkages between the environment and the economy. The present study encompasses social, economic and environmental facets of accounting for sustainability.
