publication . Article . 2007

ENVIRONMENT ACCOUNTING FOR SUSTAINABLE DEVELOPMENT

Florin Boghean;
Open Access
  • Published: 01 Jan 2007 Journal: Theoretical and Applied Economics, volume 6(511)(supplement)(vol2), issue 6(511)(supplement)(vol2) June, pages 257-264
Abstract
Economic sustainability or intergenerational equity entails maintaining social well being by decisions about investments in different types of asset. Under certain conditions, consumption can be sustained by depleting resources, or various kinds of natural capital, while building up other kinds of capital. Theoretically, the choices involve the use of a set of accounting prices. The question becomes one of finding and implementing accounting prices that express the roles of the various capital goods in achieving the objective of the economy. Hartwick's rule holds that an economy can be sustained if the value of the total, net investment in the economy, evaluated...
Subjects
free text keywords: sustainability; green accounting; accounting prices; investment.

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