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ACCOUNTING MODELS FOR MEASURING GLOBAL SUSTAINABLE DEVELOPMENT

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This paper is analyzing the existing accounting models that incorporate measuring of sustainable development. Encompassing sustainable development in the national profit and loss accounts is a difficult task, but it shows a more efficient and significant measurement of sustainable development, as well as economic development as a part of it. Accounting systems are used in measuring sustainable development lately. The paper stresses the importance of global accounting measurement of sustainable development. Although several systems have already been constructed, such as: of United Nations’ System of National Accounts (SNA), the System of Environmental-Economic Accounting (SEEA) and the National Accounting Matrix with Environmental Accounts (NAMEA), none of them has yet successfully incorporated global sustainability in its account. The paper focuses on the importance of combining these systems, and underlines the problems that may occur in measuring global sustainable development.

The paper was prepared by Adrijana Bulevska, MSc, and published in the Journal of Sustainable Development, fifth edition.

 

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