9791221500929-23.pdf
Five decades ago, first works and researches that have as title or subject « Envi-ronmental accounting », « Ecological accounting », or « Social accounting » have emerged. In these works, there are notably examples of accounting for strong sustainability approach in the agricultural sector. This pap...
| Γλώσσα: | English |
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| Έκδοση: |
Firenze University Press
2023
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| Διαθέσιμο Online: | https://books.fupress.com/doi/capitoli/979-12-215-0092-9_23 |
| Περίληψη: | Five decades ago, first works and researches that have as title or subject « Envi-ronmental accounting », « Ecological accounting », or « Social accounting » have emerged. In these works, there are notably examples of accounting for strong sustainability approach in the agricultural sector. This paper searches for account-ing for sustainability premise in the French agricultural accounting literature of XVII-beginning of XIX centuries. It demonstrates that this literature presented some strong sustainability issues, although as a productivity and innovation dif-fusion condition, even earlier that the term of “accounting for sustainability” ex-isted. |
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