Bioaccounting measurement of environmental assets: beyond environmental accounting

IF 3.5 Q1 BUSINESS, FINANCE
Angelica Farfan-Lievano, Olga Ines Ceballos, Eutimio Mejia Soto
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引用次数: 0

Abstract

Purpose

This paper aims to develop a framework for the bioaccounting measurement of environmental assets based on natural wealth sustainability. Specifically, this paper proposes a theoretical structure for qualitative and quantitative organization-level assessments of the existence and circulation of water, air, wildlife, flora, soil and subsoil resources.

Design/methodology/approach

This research used an inductive method with a qualitative and quantitative approach. The authors postulate a systemic and comprehensive bioaccounting measurement of environmental assets, including heterogeneous and homogeneous methods and quantitative and qualitative valuations of the resources that comprise environmental assets.

Findings

The authors describe a theoretical structure for the bioaccounting measurement of environmental assets based on the sustainability of natural wealth through heterogeneous and homogeneous measurement methods and show how to integrate these assets through an homogeneous method.

Research limitations/implications

The development of this general theoretical structure will require the integration of theoretical, conceptual and technical developments from multiple disciplines. The authors hope that the scientific community will evaluate and study this proposal for faster progress towards its practical implementation in organizations.

Originality/value

The authors structured the bioaccounting measurements, which are presented individually for each class of environmental assets. Each of these assets requires subcategories (accounts, subaccounts and resources) and recognition/measurement units. Environmental value units (EVUs) are used to standardize the plurality of measurement units.

环境资产的生物会计计量:超越环境会计
目的 本文旨在建立一个基于自然财富可持续性的环境资产生物会计计量框架。具体而言,本文提出了一种理论结构,用于对水、空气、野生动植物、植物群、土壤和底土资源的存在和循环情况进行组织层面的定性和定量评估。研究结果作者通过异质和同质测量方法,描述了基于自然财富可持续性的环境资产生物会计测量理论结构,并展示了如何通过同质方法整合这些资产。研究局限性/影响这一总体理论结构的发展需要整合多个学科的理论、概念和技术发展。作者希望科学界能对这一建议进行评估和研究,以便更快地将其应用于组织中。原创性/价值作者对生物会计测量进行了结构化设计,并对每一类环境资产进行了单独介绍。每类资产都需要细分类别(账户、子账户和资源)和确认/计量单位。环境价值单位(EVUs)用于将多个计量单位标准化。
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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