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Sustainability accounting and green accounting

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  • CAIRNS, ROBERT D.

Abstract

Theoretical issues arising in maximin and utilitarian programs are considered in order to shed light on the merits of various concepts of income and types of environmental accounting as guides for environmental policy. The accounting prices for sustaining an economy obey Hartwick s rule but are inconsistent with the principles of national accounting. Moreover, they would be formidably difficult to calculate. Green net national product is an approximate index of welfare in a utilitarian economy which maximises future discounted utility flows. These conclusions hold even if underlying conditions are non-autonomous.JEL Codes: Q3, E2

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Bibliographic Info

Article provided by Cambridge University Press in its journal Environment and Development Economics.

Volume (Year): 5 (2000)
Issue (Month): 01 (February)
Pages: 49-54

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Handle: RePEc:cup:endeec:v:5:y:2000:i:01:p:49-54_00

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Cited by:
  1. Philip Lawn, 2007. "A Stock-Take of Green National Accounting Initiatives," Social Indicators Research, Springer, vol. 80(2), pages 427-460, January.
  2. Cairns, Robert D., 2001. "Seeing the trees as a forest: what counts in green accounting," Ecological Economics, Elsevier, vol. 36(1), pages 61-69, January.
  3. Geir B. Asheim & Wolfgang Buchholz, 2004. "A General Approach to Welfare Measurement through National Income Accounting," Scandinavian Journal of Economics, Wiley Blackwell, vol. 106(2), pages 361-384, 06.
  4. Mariana MAN & Bogdan RAVAS & Maria MACRIS, 2012. "Environment Costs: Structure And Acknowledgement. Their Dynamics In Romania After The Integration Within The European Union," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 2(26), pages 62 - 85, June.
  5. Cairns, Robert D., 2008. "Value and income," Ecological Economics, Elsevier, vol. 66(2-3), pages 417-424, June.

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