Please use this identifier to cite or link to this item: http://elib.psu.by:8080/handle/123456789/19688
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
land
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.
URI: http://elib.psu.by:8080/handle/123456789/19688
Appears in Collections:Бухгалтерский учет. Научно-методологические основы учетно-аналитического обеспечения.

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