Where sustainable development is concerned, there is an urgent need to establish new information systems that integrate economic, social and ecological factors. The emergence of demand for this information makes the d...Where sustainable development is concerned, there is an urgent need to establish new information systems that integrate economic, social and ecological factors. The emergence of demand for this information makes the development of ecological accounting possible. Yet, most current research on ecological accounting focuses on two aspects: (1) the theoretical aspect, including background, concepts and models and (2) specific research on ecological accounting. Some scholars have proposed a conceptual framework, but this is not systematic or thorough enough. Seizing the opportunity of sustainable development in a key strategic location of the world, this paper begins by analyzing the logical evolution of ecological accounting, summarizes the existing ecological accounting theory, and combines the mature theoretical study of resources accounting with environmental accounting. All of these efforts result in this paper forwarding a framework of ecological accounting that aims to provide a guideline for future development.展开更多
文摘Where sustainable development is concerned, there is an urgent need to establish new information systems that integrate economic, social and ecological factors. The emergence of demand for this information makes the development of ecological accounting possible. Yet, most current research on ecological accounting focuses on two aspects: (1) the theoretical aspect, including background, concepts and models and (2) specific research on ecological accounting. Some scholars have proposed a conceptual framework, but this is not systematic or thorough enough. Seizing the opportunity of sustainable development in a key strategic location of the world, this paper begins by analyzing the logical evolution of ecological accounting, summarizes the existing ecological accounting theory, and combines the mature theoretical study of resources accounting with environmental accounting. All of these efforts result in this paper forwarding a framework of ecological accounting that aims to provide a guideline for future development.
