IDEAS home Printed from https://ideas.repec.org/a/eee/accfor/v33y2009i3p209-224.html
   My bibliography  Save this article

A framework model for assessing sustainability impacts of urban development

Author

Listed:
  • Xing, Yangang
  • Horner, R. Malcolm W.
  • El-Haram, Mohamed A.
  • Bebbington, Jan

Abstract

Urban man-made assets have impacts not just on those who develop, build and operate them, but on people who may be quite remote from them. For example, the impact of a building on greenhouse gas emissions arising from fossil fuel use, pollution caused by travel to work patterns and employment opportunities provided by urban developments may be far removed from their immediate locality. There is a growing recognition of the need to internalize these external costs and benefits in accountancy frameworks, drawing on experiences in accounting for sustainable development. This desire, however, presents major challenges in identifying, evaluating and allocating the external environmental, social and economic costs and benefits of an urban environment. This paper reports on the development of an Urban Development Sustainability Assessment Model (UD-SAM) which allows decision makers to identify sustainability indicators (economic, environmental and social) and which may lead to more holistic evaluation of the sustainability impact of elements of the urban environment. The UD-SAM builds on a sustainability assessment model (SAM) developed originally in the oil industry. This paper describes how SAM has been tailored for the construction industry and urban sustainability assessment, and how a set of generic sustainable development indicators have been identified and validated by stakeholders.

Suggested Citation

  • Xing, Yangang & Horner, R. Malcolm W. & El-Haram, Mohamed A. & Bebbington, Jan, 2009. "A framework model for assessing sustainability impacts of urban development," Accounting forum, Elsevier, vol. 33(3), pages 209-224.
  • Handle: RePEc:eee:accfor:v:33:y:2009:i:3:p:209-224
    DOI: 10.1016/j.accfor.2008.09.003
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0155998208000550
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.accfor.2008.09.003?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Blackstock, K.L. & Kelly, G.J. & Horsey, B.L., 2007. "Developing and applying a framework to evaluate participatory research for sustainability," Ecological Economics, Elsevier, vol. 60(4), pages 726-742, February.
    2. Bruno S. Frey & Alois Stutzer, 2002. "What Can Economists Learn from Happiness Research?," Journal of Economic Literature, American Economic Association, vol. 40(2), pages 402-435, June.
    3. Giles Atkinson, 2000. "Measuring Corporate Sustainability," Journal of Environmental Planning and Management, Taylor & Francis Journals, vol. 43(2), pages 235-252.
    4. William D. Nordhaus & James Tobin, 1973. "Is Growth Obsolete?," NBER Chapters, in: The Measurement of Economic and Social Performance, pages 509-564, National Bureau of Economic Research, Inc.
    5. Romina Boarini & Åsa Johansson & Marco Mira d'Ercole, 2006. "Alternative Measures of Well-Being," OECD Economics Department Working Papers 476, OECD Publishing.
    6. Alexandros Gasparatos & Mohamed El-Haram & Malcolm Horner, 2009. "The argument against a reductionist approach for measuring sustainable development performance and the need for methodological pluralism," Accounting Forum, Taylor & Francis Journals, vol. 33(3), pages 245-256, September.
    7. Paul Ekins & Sandrine Simon, 1999. "The sustainability gap: a practical indicator of sustainability in the framework of the national accounts," International Journal of Sustainable Development, Inderscience Enterprises Ltd, vol. 2(1), pages 32-58.
    8. Mayumi, Kozo & Giampietro, Mario, 2006. "The epistemological challenge of self-modifying systems: Governance and sustainability in the post-normal science era," Ecological Economics, Elsevier, vol. 57(3), pages 382-399, May.
    9. Bebbington, Jan & Brown, Judy & Frame, Bob, 2007. "Accounting technologies and sustainability assessment models," Ecological Economics, Elsevier, vol. 61(2-3), pages 224-236, March.
    10. Bob Frame & Jo Cavanagh, 2009. "Experiences of sustainability assessment: An awkward adolescence," Accounting Forum, Taylor & Francis Journals, vol. 33(3), pages 195-208, September.
    11. Romina Boarini & Åsa Johansson & Marco Mira d'Ercole, 2006. "Alternative Measures of Well-Being," OECD Social, Employment and Migration Working Papers 33, OECD Publishing.
    12. Jan Bebbington & Judy Brown & Bob Frame & Ian Thomson, 2007. "Theorizing engagement: the potential of a critical dialogic approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 356-381, June.
    13. Francesco Perrini & Antonio Tencati, 2006. "Sustainability and stakeholder management: the need for new corporate performance evaluation and reporting systems," Business Strategy and the Environment, Wiley Blackwell, vol. 15(5), pages 296-308, September.
    14. Gasparatos, Alexandros & El-Haram, Mohamed & Horner, Malcolm, 2009. "The argument against a reductionist approach for measuring sustainable development performance and the need for methodological pluralism," Accounting forum, Elsevier, vol. 33(3), pages 245-256.
    15. Common, Mick, 2007. "The dangers of extended, but incomplete, accounting for measures of economic performance in a world of imperfect knowledge," Ecological Economics, Elsevier, vol. 64(2), pages 239-244, December.
    16. Noelia Romero Castro & Juan Piñeiro Chousa, 2006. "An integrated framework for the financial analysis of sustainability," Business Strategy and the Environment, Wiley Blackwell, vol. 15(5), pages 322-333, September.
    17. Ekins, Paul & Simon, Sandrine, 2001. "Estimating sustainability gaps: methods and preliminary applications for the UK and the Netherlands," Ecological Economics, Elsevier, vol. 37(1), pages 5-22, April.
    18. Nicolas Antheaume, 2004. "Valuing external costs - from theory to practice: implications for full cost environmental accounting," European Accounting Review, Taylor & Francis Journals, vol. 13(3), pages 443-464.
    19. Justus von Geibler & Christa Liedtke & Holger Wallbaum & Stephan Schaller, 2006. "Accounting for the social dimension of sustainability: experiences from the biotechnology industry," Business Strategy and the Environment, Wiley Blackwell, vol. 15(5), pages 334-346, September.
    20. Milton Moss, 1973. "The Measurement of Economic and Social Performance," NBER Books, National Bureau of Economic Research, Inc, number moss73-1, May.
    21. Frame, Bob & Cavanagh, Jo, 2009. "Experiences of sustainability assessment: An awkward adolescence," Accounting forum, Elsevier, vol. 33(3), pages 195-208.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Chris A. Kelsall, 2020. "Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?," Sustainability, MDPI, vol. 12(21), pages 1-20, October.
    2. Pamela A. Mischen & George C. Homsy & Carl P. Lipo & Robert Holahan & Valerie Imbruce & Andreas Pape & Weixing Zhu & Joseph Graney & Ziang Zhang & Louisa M. Holmes & Manuel Reina, 2019. "A Foundation for Measuring Community Sustainability," Sustainability, MDPI, vol. 11(7), pages 1-16, March.
    3. Luke Boyle & Kathy Michell & François Viruly, 2018. "A Critique of the Application of Neighborhood Sustainability Assessment Tools in Urban Regeneration," Sustainability, MDPI, vol. 10(4), pages 1-18, March.
    4. Jeffrey Unerman & Jan Bebbington & Brendan O’dwyer, 2018. "Corporate reporting and accounting for externalities," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 497-522, July.
    5. Matthew Cohen, 2017. "A Systematic Review of Urban Sustainability Assessment Literature," Sustainability, MDPI, vol. 9(11), pages 1-16, November.
    6. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
    7. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    8. Edmundas Kazimieras Zavadskas & Fausto Cavallaro & Valentinas Podvezko & Ieva Ubarte & Arturas Kaklauskas, 2017. "MCDM Assessment of a Healthy and Safe Built Environment According to Sustainable Development Principles: A Practical Neighborhood Approach in Vilnius," Sustainability, MDPI, vol. 9(5), pages 1-30, April.
    9. Morrissey, J. & Moore, T. & Horne, R.E., 2011. "Affordable passive solar design in a temperate climate: An experiment in residential building orientation," Renewable Energy, Elsevier, vol. 36(2), pages 568-577.
    10. Charl de Villiers & Matteo La Torre & Vida Botes, 2022. "Accounting and social capital: A review and reflections on future research opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4485-4521, December.
    11. Ricardo P. F. Ferrarez & Claudia G. B. do Valle & Jeferson C. Alvarenga & Fabricio da C. Dias & Diego A. Vasco & André L. A. Guedes & Christine K. Chinelli & Assed N. Haddad & Carlos A. P. Soares, 2023. "Key Practices for Incorporating Sustainability in Project Management from the Perspective of Brazilian Professionals," Sustainability, MDPI, vol. 15(11), pages 1-21, May.
    12. Kevin Dean & Claudia Trillo & Erik Bichard, 2017. "Assessing the Value of Housing Schemes through Sustainable Return on Investment: A Path towards Sustainability-Led Evaluations?," Sustainability, MDPI, vol. 9(12), pages 1-19, December.
    13. Xing, Yangang & Hewitt, Neil & Griffiths, Philip, 2011. "Zero carbon buildings refurbishment--A Hierarchical pathway," Renewable and Sustainable Energy Reviews, Elsevier, vol. 15(6), pages 3229-3236, August.
    14. Jones, Michael John, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting forum, Elsevier, vol. 34(2), pages 123-138.
    15. Umberto Berardi, 2013. "Sustainability assessment of urban communities through rating systems," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 15(6), pages 1573-1591, December.
    16. Theodore Metaxas & Laura Juarez & Gaby Gavriilidis, 2021. "Planning and Marketing the City for Sustainability: The Madrid Nuevo Norte Project," Sustainability, MDPI, vol. 13(4), pages 1-22, February.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jeffrey Unerman & Jan Bebbington & Brendan O’dwyer, 2018. "Corporate reporting and accounting for externalities," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 497-522, July.
    2. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    3. Figge, Frank & Hahn, Tobias & Barkemeyer, Ralf, 2014. "The If, How and Where of assessing sustainable resource use," Ecological Economics, Elsevier, vol. 105(C), pages 274-283.
    4. Jones, Michael John, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting forum, Elsevier, vol. 34(2), pages 123-138.
    5. Pennekamp, Johannes, 2011. "Wohlstand ohne Wachstum: Ein Literaturüberblick," MPIfG Working Paper 11/1, Max Planck Institute for the Study of Societies.
    6. Pillai N., Vijayamohanan & B. P., Asalatha, 2013. "Objectivizing the Subjective: Measuring Subjective Wellbeing," MPRA Paper 45005, University Library of Munich, Germany.
    7. Frame, Bob & Brown, Judy, 2008. "Developing post-normal technologies for sustainability," Ecological Economics, Elsevier, vol. 65(2), pages 225-241, April.
    8. Zhang, Yinjunjie & Xu, Zhicheng Phil & Palma, Marco A., 2017. "Misclassification Errors of Subjective Well-being: A New Approach to Mapping Happiness," 2017 Annual Meeting, July 30-August 1, Chicago, Illinois 258553, Agricultural and Applied Economics Association.
    9. Pillai N., Vijayamohanan & B. P., Asalatha, 2012. "Women Empowerment: An Epistemic Quest," MPRA Paper 43859, University Library of Munich, Germany.
    10. Lars Osberg & Andrew Sharpe, 2011. "Moving from a GDP-Based to a Well-Being Based Metric of Economic Performance and Social Progress: Results from the Index of Economic Well-Being for OECD Countries, 1980-2009," CSLS Research Reports 2011-12, Centre for the Study of Living Standards.
    11. Winton Bates, 2009. "Gross national happiness," Asian-Pacific Economic Literature, The Crawford School, The Australian National University, vol. 23(2), pages 1-16, November.
    12. Bebbington, Jan & Brown, Judy & Frame, Bob, 2007. "Accounting technologies and sustainability assessment models," Ecological Economics, Elsevier, vol. 61(2-3), pages 224-236, March.
    13. Van Ootegem, Luc & Spillemaeckers, Sophie, 2010. "With a focus on well-being and capabilities," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(3), pages 384-390, June.
    14. Elena Falcettoni & Vegard Nygaard, 2020. "A Comparison of Living Standards Across the States of America," FEDS Notes 2020-05-28-1, Board of Governors of the Federal Reserve System (U.S.).
    15. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
    16. Paul Ekins, 2014. "Strong sustainability and critical natural capital," Chapters, in: Giles Atkinson & Simon Dietz & Eric Neumayer & Matthew Agarwala (ed.), Handbook of Sustainable Development, chapter 4, pages 55-71, Edward Elgar Publishing.
    17. Bleys, Brent & Whitby, Alistair, 2015. "Barriers and opportunities for alternative measures of economic welfare," Ecological Economics, Elsevier, vol. 117(C), pages 162-172.
    18. M. Sirgy & Alex Michalos & Abbott Ferriss & Richard Easterlin & Donald Patrick & William Pavot, 2006. "The Qualityity-of-Life (QOL) Research Movement: Past, Present, and Future," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 76(3), pages 343-466, May.
    19. Frame, Bob & Cavanagh, Jo, 2009. "Experiences of sustainability assessment: An awkward adolescence," Accounting forum, Elsevier, vol. 33(3), pages 195-208.
    20. Thomas Carver & Arthur Grimes, 2019. "Income or Consumption: Which Better Predicts Subjective Well‐Being?," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 65(S1), pages 256-280, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accfor:v:33:y:2009:i:3:p:209-224. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/accounting-forum .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.