保护我们的根基:公共部门的自然资源核算与报告

IF 3.5 Q1 BUSINESS, FINANCE
Caroline Aggestam Pontoppidan, Marco Bisogno, Josette Caruana, Giovanna Dabbicco
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引用次数: 0

摘要

本研究旨在从公共部门会计的角度探讨自然资源,重点关注国际和国家层面不同准则制定者和监管者对自然资源的定义、分类、确认标准和披露要求。研究结果自然资源不能被定义为单一类别。各种类别具有不同的特征,需要不同的标准来确认多重取向。这就避免了货币还原论。此外,存在和计量方面的不确定性可能会使其中一些资源无法被视为资产。也许,关注自然资源产生的服务流比关注其估值更好。这可能会导致对某些资源采用资产分割法(流量和基础资产)。本研究的结果表明,公共部门实体应考虑编制一份有关自然资源管理的单独非财务报告,以维护代际公平。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Safeguarding our roots: natural resources accounting and reporting in the public sector

Purpose

This study aims to explore natural resources from a public sector accounting perspective, focusing on their definitions, classifications, recognition criteria and disclosure requirements provided by different standard-setters and regulators at both international and national levels.

Design/methodology/approach

By reviewing accounting frameworks for natural resources, this study extrapolates accounting dilemmas around the debate on natural resource accounting, using the dialogic accounting perspective as a theoretical framework.

Findings

Natural resources cannot be defined as a single category. Various categories have different characteristics, requiring different standards to recognize multiple orientations. This avoids monetary reductionism. Furthermore, uncertainty, both in existence and measurement, may disqualify some of these resources from being considered assets. Perhaps, concentrating on the flow of services derived from natural resources is better than focusing on their valuation. This may lead to a split-asset approach (flows and underlying assets) for certain resources. This study’s findings indicate that public-sector entities should consider preparing a separate non-financial report regarding the management of natural resources with the objective of maintaining inter-generational equity.

Originality/value

This study contributes to the debate on natural resources from an accounting and reporting perspective, highlighting the importance of holding public-sector entities accountable for the use of natural resources.

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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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