BIO-ACCOUNTING: AN ALTERNATIVE TO THE CHALLENGES OF THE ACCOUNTING SCIENCE
Bio-accounting: an alternative to the challenges of the accounting science

Author(s): Víctor Julio Balanta Martínez, Ciro Alfonso Serna Mendoza
Subject(s): Geography, Regional studies
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: bio-accounting; ecological economics; emergy synthesis; sustainability; decision making
Summary/Abstract: In the face of the demand for non-fi nancial information by different users for decision making, the paper aims to evince the need to link the ecological economics postulates to the discussion of accounting sciences to support the implementation of bio-accounting. Similarly, it shows the emergy synthesis method based on biophysical valuation approaches as a possibility for the realization of bio-accounting processes from the perspective of sustainability.

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