Management accounting for sustainable development. Part 4: the ecobalance account
Management accounting for sustainable development. Part 4: the ecobalance account
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.
ecology, management accounting, management information, organisational performance
50-53
Woodward, D.
2033180f-0bcd-45e7-91dd-92b673e2ae72
Birkin, F.
596ad9c3-2a28-4a57-a87a-42e0f0b0ee70
October 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 4: the ecobalance account.
Management Accounting, 75 (9), .
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.
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Published date: October 1997
Keywords:
ecology, management accounting, management information, organisational performance
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Local EPrints ID: 36692
URI: http://eprints.soton.ac.uk/id/eprint/36692
ISSN: 0025-1682
PURE UUID: 245b380a-9ff3-459a-8efa-85fa7961eaf1
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Date deposited: 22 Mar 2007
Last modified: 11 Dec 2021 15:33
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Contributors
Author:
D. Woodward
Author:
F. Birkin
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