Author: | Gray, R. |
Title: | Accounting and Environmentalism: An Exploration of The Challenge of Gently Accounting for Accountability, Transparency and Sustainability |
Journal: | Accounting, Organizations and Society
1992 : JULY, VOL. 17, p.399-425 |
Index terms: | ENVIRONMENTAL PROTECTION ECONOMICS ACCOUNTING SYSTEMS |
Language: | eng |
Abstract: | The principles of "deep green" position are introduced. It is examined what kind of implications the environmentally centered position might have for forms of accounting. The stress is placed on an accounting's potential for contribution to accountability and transparency in participative democracy, the potential for non-financial accounts of the biosphere and the use of current accounting techniques for the operationalisation of an accounting for sustainability. |
SCIMA