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