generational accounting imbalances that will empower stakeholders to better evaluate the currently hidden inequities and resource … accounting model in order to more equitably evaluate the long term financial sustainability of public sector entities subject to …

the accounting model to better reflect the compliance of businesses with "quality of growth" imperatives. Design …/methodology/approach - The paper rests on the entity theory of Littleton (1934). Findings - The new accounting model requires creating a new … implications - The accounting model proposed in the paper contributes to a new quality of growth, which is a growth based on well …

processes necessary to establish a robust accounting framework for natural capital. The objective of this paper is twofold … research questions: (1) What is the current state of knowledge regarding the intangible liabilities and accounting practices of … MNEs concerning Natural Capital? (2) How can future research in the field of Natural Capital Accounting be oriented to …

in the accounting research and practice. We firstly look at the Corporate Social Responsibility (CSR), including … Environmental Accounting (EA), as a vital starting point for the CS research in Accounting. Then, we illustrate the contribution of … Accounting to CS through the enhancement of governance systems, the encouragement of a long-term outlook, ensuring the …