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Accounting for suburban tree information systems

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  • Alistair M. Brown
  • M. A. Humphrey Boogaerdt

Abstract

Suburban trees are things of wonder and of utility, yet accounting has systematically failed to account for them despite the availability of information technologies that could assist in trees' measurement. Taking a utilitarian view of the value of trees, this paper posits a way of accounting for suburban tree information systems, which not only follows the traditional accounting practices of the Australian Standards Setting Board, but also encompasses the idea of sharing ideas from the disciplines of the environmental sciences and computerized informational systems. By using information technologies, local councils and business entities may be able to account for suburban trees as non‐current assets, and thereby improve the lot of conscripted investors who seek information for decision‐making and accountability. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • Alistair M. Brown & M. A. Humphrey Boogaerdt, 2006. "Accounting for suburban tree information systems," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 13(5), pages 275-285, December.
    • Handle: RePEc:wly:corsem:v:13:y:2006:i:5:p:275-285
    DOI: 10.1002/csr.102
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    References listed on IDEAS

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    1. Alistair M. Brown, 2006. "The Financial Milieu of the IASB and AASB," Australian Accounting Review, CPA Australia, vol. 16(38), pages 85-95, March.
    2. Cameron Graham & Dean Neu, 2003. "Accounting for Globalization," Accounting Forum, Taylor & Francis Journals, vol. 27(4), pages 449-471, December.
    3. Nargis Bharucha & Christopher Kent, 1998. "Inflation Targeting in a Small Open Economy," RBA Research Discussion Papers rdp9807, Reserve Bank of Australia.
    4. Christine Cooper & Dean Neu & Glen Lehman, 2003. "Globalisation and its Discontents: A Concern about Growth and Globalization," Accounting Forum, Taylor & Francis Journals, vol. 27(4), pages 359-364, December.
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