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On Valuing Nature

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 September 1991

Abstract

The impersonal side of accounting for nature is discussed, where accounting reduces the environment to mere monetary values. The cause of personal interest in the beauty and worth of nature is pleaded and weighed against the mercenary interests of sacrificing the environment to industrial, national and professional self‐advancement in the name of accounting, i.e. accountancy should be bound by the social contract and eschew the destruction of the environment for financial gain.

Keywords

Citation

Hines, R. (1991), "On Valuing Nature", Accounting, Auditing & Accountability Journal, Vol. 4 No. 3. https://doi.org/10.1108/09513579110144802

Publisher

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MCB UP Ltd

Copyright © 1991, MCB UP Limited