An exploratory survey of rural accounting practitioners: accounting for sustainability

Article Abstract:

Accountants who personally favor environmental protection and sustainability do not allow their beliefs to influence their choice of accounting techniques used for clients, according to a 1998 study of Australian rural accountants. The influence of clients is more important than environmental beliefs. The study indicates that accountants should perhaps be educated on ways in which they could suggest techniques to the clients that may benefit the environment. Tax deductions are available for activities that support environmental protection.

Methods, Accountants, Environmental policy, Environmental protection

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Accounting for macro-social impacts: a new research agenda

Article Abstract:

A thorough review of the current state of social accounting suggesting a new agenda that would focus more on the macro level is presented. The usual micro or firm level accounting necessitates a more structured approach before the macro level can be considered. Macro level accounting would involve disclosure by private sector organizations of how they interact with government and receive public funding. It is concluded that a prima facie case for adopting macro-social accounting exists.

Science & research, Management, Innovations, Social sciences, Disclosure statements (Accounting), Social accounting

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The allocation problem in depreciation: a proposal and an illustration

Article Abstract:

Accurate measurement of fixed assets is a key ingredient to developing reliable depreciation methods. The cost savings concept provides a way to measure the value of fixed assets because fixed assets allow a company to provide services that would otherwise be categorized as a cost. The cost savings calculations can be used with the earned economic income (EEI) depreciation method.

Depreciation, Allocation (Accounting)

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