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The impersonal side of accounting for nature is discussed, where accounting reduces the environment to mere monetary values. The cause of personal interest in the beauty and worth of nature is pleaded and weighed against the mercenary interests of sacrificing the environment to industrial, national and professional self‐advancement in the name of accounting, i.e. accountancy should be bound by the social contract and eschew the destruction of the environment for financial gain.
Ruth D. Hines (Sun,) studied this question.