Woodward, D. and Birkin, F.
Management accounting for sustainable development. Part 2: from economic to ecological efficiency
Management Accounting, 75, (7), .
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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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