Approaches to Environmental Accounting: Proceedings of the Iariw Conference on Environmental Accounting, Baden (Near Vienna), Austria, 27-29 May 1991

ISBN-13: 9783790807196 / Angielski / Miękka / 1993 / 542 str.

Alfred Franz; Carsten Stahmer

Opis

Reviews a variety of approaches actually attempted nowadays in establishing environmental accounting systems in close vicinity to national accounting (NA). At the same time the book also considers the theoretical background, and pros and cons of various proposals put forward.

Spis treści

National Accounting for Resource and Environmental Degradation: Alternative Approaches and Concepts.- Calculating a Sustainable National Income: A Practical Solution for a Theoretical Dilemma.- Neither Fish nor Fowl? Can Environmental Accounts Guide Economic Policy, Environmental Policy, Both or Neither? Conclusions from a United States Case Study.- Towards Pluralism in National Accounting Systems.- Natural Resource Accounting: Some Australian Experiences and Observations.- Materials/Energy Flows and Balances as a Component of Environmental Statistics.- An Environmental Module and the Complete System of National Accounts.- Notes on Economic Depreciation of Natural Resource Stocks and National Accounting.- Some Theoretical Problems in Accounting for Sustainable Consumption.- Valuation and Treatment of Depletable Resources in the National Accounts.- Depletable Resources: Fixed Capital or Inventories?.- Accounting for the Contribution of Environments to Economic Macroprozesses.- Substitution of Transport Activities: An Input-Output Approach to Determine Economic and Environmental Effects.- Environmental Accounting: Some Non-Technical Remarks.- The National Accounts and the Environment.- “Eco Domestic Product”: The Answer to Which Question?.- Applying the Notions of Capital and Income to Natural Depletable Resources in Economic Accounts.- A Stylized Model for Calculating Avoidance Costs.- Classification in Environmental Accounting: Some Observations on the Present State.- Environmental Variables in National Accounts: A Case Study for Italy.- Environment in a National Accounts Framework: The Austrian Approach to Environmental Accounting.- China’s Research on Resource Accounting and Its Application to the National Economic Accounting System.- Natural Resource Accounting: The Norwegian Experience.- National Resource Accounting in Finland.- Causer-Related Indicators for Stresses upon the Environment. A Contribution to the Environmental Satellite-System of the Austrian SNA.- Selected Issues in Integrated Environmental Economic Accounting.- System for Integrated Environmental and Economic Accounting (SEEA) of the United Nations.- Annex.- Mailing Addresses of Authors.