Tham khảo tài liệu 'quantitative economics how sustainable are our economies by peter bartelmus_8', kinh doanh - tiếp thị phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | From Accountability to Accounting 171 reserves we will now enter a new age of transparency for share- and stakeholders Tapscott Ticoll 2003 . Getting Physical or Monetary Changing accounting rules and regulations seems to be easier at the national level as national accountants have some advantages in this regard over their corporate counterparts they are less confined by accountancy laws and rules they are not directly affected by their own calculations and their macroeconomic vantage gives them a broader view and earlier recognition of changing socio-economic priorities. This may explain why corporate financial environmental accounting has lagged behind national accounting in addressing environmental and human quality-of-life concerns. On the other hand environmental management accounts EMA have been widely propagated even at the international level FR .3 However EMA face the same physical-monetary dichotomy as their national counterparts. Gray 1990 1992 has been among the first to call for introducing notions like carrying capacity and capital maintenance into corporate accounts. He recognizes the value of both physical impact accounting and sustainable cost accounting in monetary shadow accounts . He stops short though of advancing an accounting system to this end considering the difficulties of doing so monumental . Schaltegger and Burritt 2000 tackle the monumental task. In their seminal book they distinguish between financial monetary and ecological physical accounting they also suggest to take the two together in a modular presentation of an environmental accounting framework. This is indeed similar to the conservative modular approach of the revised SEEA United Nations et al. in prep . Schaltegger and Burrit also adopt a cautious valuation approach Including only internal costs of outlays for environmental protection in the monetary accounts Assessing environmental impacts through physical input-output accounts Integrating economic and .
