Yet, despite progress in the identification of problems and the development of improved methodologies -- and the possibility of regulatory initiatives that feature mandated environmental accounting -- the field lacks a methodology for evaluating the social and private benefits of improved environmental accounting. Whether regulators continue to motivate EA indirectly via outreach to the private sector, or more directly via incentives such as tax breaks or mandates, private sector resources and regulatory attention should be focused on initiatives that promise the greatest benefit. Within the private sector, one would be hard pressed to find a manager who would disagree with the proposition that more accurate, detailed.