Accounting for sustainable management

Abstract

Sustainability as a concept comprises the combination of economic, environmental and social elements, no more importantly when looking at the achievement of local sustainability. Local business enterprise is an important factor here ‐ the implementation of the principles of sustainability will benefit enormously from the involvement of local businesses and their owners and employees. However, what is not clear is how this can happen in practice ‐ what ought to be is not yet translatable into what is.

Citation

Holland, L. and Williams, B. (1999), "Accounting for sustainable management", Journal of Applied Accounting Research, Vol. 5 No. 1, pp. 112-138. https://doi.org/10.1108/96754269980000786