haku: @freeterm equity / yhteensä: 14
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| Tekijä: | Birkin, F. Edwards, P. Woodward, D. |
| Otsikko: | Accounting's contribution to a conscious cultural evolution: an end to sustainable development |
| Lehti: | Critical perspectives on accounting
2005 : APR, VOL. 16:3, p. 185-208 |
| Asiasana: | accounting sustainable development culture |
| Vapaa asiasana: | equity values |
| Kieli: | eng |
| Tiivistelmä: | Influential institutions are acknowledging the need for more change to reverse practices that damage social and ecological systems. This paper considers a possible contribution from accounting to comply with such an evolution. A theoretical basis is used to interpret the results of an EU funded research project aiming to identify the criteria and specifications for a sustainable development management and accounting tool. The theoretical basis identified herein is further employed to re-evaluate the concept of accounting equity in the context of equitable communities and face-to-face relationships etc. |
SCIMA