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Title: Concept of ,,green” land accounting within the context of the state-of-the-art rent theory
Authors: Вегера, С. Г.
Keywords: Государственный рубрикатор НТИ - ВИНИТИ::ОБЩЕСТВЕННЫЕ НАУКИ::Экономика и экономические науки
Бухгалтерский учет
business accounting
environmental land rent
anti-environmental land rent
natural capital employed
additional environmental (anti-environmental) capital
Issue Date: 2014
Citation: Вегера, С.Г. Concept of ,,green” land accounting within the context of the state-of-the-art rent theory / С. Г. Вегера ; С. Г. Вегера // Economics and Management. - 2014. - № 3. - С. 364-374.
Abstract: Growing interest of the global community to environmental imperative of sustainable development poses a problem of recording the systemic interrelation between natural environment resources and economic results both at the macrolevel within the system of national accounts, and at the microe-conomics level – within the accounting system of an individual organisation. However, at the mo-ment there is no accounting of the impact of separate organisations on land resources used in eco-nomic activity and natural capital of the whole country based on environmental and anti-environmental land rent. The article offers a concept of ,,green” land accounting in the context of the state-of-the-art rent theory within the framework of which the following is substantiated: the methodological principle of direct dependence of an organization’s equity on its contribution to re-production of a country’s natural capital as a part of its national wealth; the essence of environmen-tal and anti-environmental land rent as objects of accounting; the necessity to apply the dynamic theory of balances provisions for land accounting; the method for determining, accounting and re-porting of environmental and anti-environmental land rent. The proposed system ensures creation of an information base for rational and inexhaustible land use management of an organisation meeting the requirements of sustainable development.
Appears in Collections:Бухгалтерский учет. Научно-методологические основы учетно-аналитического обеспечения.

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