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Accounting for a Sustainable Scotland

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  • Shona L. Russell
  • Ian Thompson

Abstract

Sustainable development indicators (SDI) can define priorities, determine sustainable actions, evaluate policy options and legitimate government interventions. Sustainable development strategies and indicators used in Scotland, however, show a lack of consistency with a potential for distortion of performance. The attributes of a sustainable Scotland are used to construct a model to develop strategies and indicator sets for sustainable development.

Suggested Citation

  • Shona L. Russell & Ian Thompson, 2008. "Accounting for a Sustainable Scotland," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 367-374, December.
  • Handle: RePEc:taf:pubmmg:v:28:y:2008:i:6:p:367-374
    DOI: 10.1111/j.1467-9302.2008.00671.x
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    File URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00671.x
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    References listed on IDEAS

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    1. Hanley, Nick & Moffatt, Ian & Faichney, Robin & Wilson, Mike, 1999. "Measuring sustainability: A time series of alternative indicators for Scotland," Ecological Economics, Elsevier, vol. 28(1), pages 55-73, January.
    2. Yvonne Rydin & Nancy Holman & Vicky Hands & Florian Sommer, 2003. "Incorporating sustainable development concerns into an urban regeneration project: how politics can defeat procedures," Journal of Environmental Planning and Management, Taylor & Francis Journals, vol. 46(4), pages 545-561.
    3. Miller, Peter, 1990. "On the interrelations between accounting and the state," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 315-338.
    4. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    5. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March.
    6. Rose, Nikolas, 1991. "Governing by numbers: Figuring out democracy," Accounting, Organizations and Society, Elsevier, vol. 16(7), pages 673-692.
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    Cited by:

    1. Kevin Gibson, 2012. "Stakeholders and Sustainability: An Evolving Theory," Journal of Business Ethics, Springer, vol. 109(1), pages 15-25, August.

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