Management accounting for sustainable development. Part 4: the ecobalance account

Woodward, D. and Birkin, F. (1997) Management accounting for sustainable development. Part 4: the ecobalance account. Management Accounting, 75, (9), 50-53.

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Description/Abstract

Considers the advantages of using an ecobalance account to integrate economic and ecological performance appraisal and control. Explains how such an account can be implemented, starting with an environmental review and the collection of both quantitative and qualitative data. Provides an equation to show how to convert the quantitative data into the ecobalance account and lists some of its useful applications. Discusses how the information can be obtained and used for monitoring and control purposes, stressing that much of it can be retrieved from existing accounting and costing systems.

Item Type:	Article
ISSNs:	0025-1682 (print)
Related URLs:	http://findarticles.com/p/arti...i_n7965960 http://www.emeraldinsight.com/...%20Umberto
Keywords:	ecology, management accounting, management information, organisational performance
Subjects:	H Social Sciences > HG Finance H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	University Structure - Pre August 2011 > School of Management
Item ID:	36692
Date Deposited:	22 Mar 2007
Last Modified:	02 Mar 2012 11:47
Contributors:	Woodward, D. (Author) Birkin, F. (Author)
Date:	October 1997
Status:	Published
Contact Email Address:	d.g.woodward@soton.ac.uk
URI:	http://eprints.soton.ac.uk/id/eprint/36692

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