Environmental Accounting, an Approach for Protecting the Environmen

Message:
Abstract:
In the last decades, a great use of natural resources caused the crash of these resources. National Accounting as the accounting produce and use of the goods and services, so far has estimated benefit from use of the natural resources, and can’t considerate destruction of the resources. For example, financial advantages of hunting the fish or cutting the trees is being calculated in national accounting, but disadvantages of destruction of resources aren’t being estimated. Environmental Accounting (sometimes referred to as “green accounting”,”resource accounting” or integrated economic and environmental accounting) is introduced as a new method for accounting the destruction of the natural resources in the national accounting, and can help the decision makers to improve the decisions related to the environment. it can be linked to economic data. Among other uses, it can help policy makers better manage resource (currently, many policymakers lack information needed to understand the potential environmental impacts of their decisions, and the economic implications of changes to their environment and natural resources); identify the implications of different regulations, taxes, and consumption patterns on environmental sustainability; and identify paths to sustainable development Indeed Environmental accounting provides a framework for organizing environmental data so that. The latest categorization of environmental accounts by the international community includes four types of accounts: Natural resources asset account- Pollution and material physical flow account-Monetary and hybrid account, and Environmental adjusted macroeconomics aggregates.
Language:
Persian
Published:
Environment and Development Journal, Volume:4 Issue: 7, 2013
Page:
17
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