Management accounting for sustainable development. Part 2: from economic to ecological efficiency
Management accounting for sustainable development. Part 2: from economic to ecological efficiency
Accountancy does not stand apart from the society in which it operates. As society's understanding of efficiency changes, so too must that of the accountant. As you will read in this article, environmental efficiency has changed accountancy practice in many ways. There is, however, potential for more change to come. As we discussed last month in the introductory article to this series, industrial activity will be sustainable -- this is not 'an offer we can't refuse' -- it is a definition. If an industrial activity is not sustainable, it will either stop or it will have to change ...
42-45
Woodward, D.
2033180f-0bcd-45e7-91dd-92b673e2ae72
Birkin, F.
596ad9c3-2a28-4a57-a87a-42e0f0b0ee70
July 1997
Woodward, D.
2033180f-0bcd-45e7-91dd-92b673e2ae72
Birkin, F.
596ad9c3-2a28-4a57-a87a-42e0f0b0ee70
Woodward, D. and Birkin, F.
(1997)
Management accounting for sustainable development. Part 2: from economic to ecological efficiency.
Management Accounting, 75 (7), .
Abstract
Accountancy does not stand apart from the society in which it operates. As society's understanding of efficiency changes, so too must that of the accountant. As you will read in this article, environmental efficiency has changed accountancy practice in many ways. There is, however, potential for more change to come. As we discussed last month in the introductory article to this series, industrial activity will be sustainable -- this is not 'an offer we can't refuse' -- it is a definition. If an industrial activity is not sustainable, it will either stop or it will have to change ...
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Published date: July 1997
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Local EPrints ID: 36690
URI: http://eprints.soton.ac.uk/id/eprint/36690
ISSN: 0025-1682
PURE UUID: f6c61a0f-0766-40f8-b2da-1c420b220a15
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Date deposited: 22 Mar 2007
Last modified: 11 Dec 2021 15:33
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Author:
D. Woodward
Author:
F. Birkin
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