Accounting for Environmental Losses
Loading...
Authors
Nelson, Cathleen
Advisor
Belle Marie Talbert
Charles Ericksen
John Hart
Charles Ericksen
John Hart
Editor
Date of Issue
1995-04-01
Subject Keywords
Publisher
Citation
Series/Report No.
item.page.identifier
Title
Accounting for Environmental Losses
Other Titles
Type
thesis
Description
Abstract
This thesis is presented in what could be described as a quasi-liberal arts format. That is, the analysis of accounting for environmental losses by first gaining an understanding of the environment through the perspectives of economics, the sciences, theology, governmental policy, and finally, accounting. I decided upon this approach because the accounting treatment of environmental losses is a highly specialized area which is reflective of the laws and philosophies of society. That is, there would be no need for any consideration of accounting treatment for environmental losses without a legal and social framework defining the criteria and priorities. Valuing, measuring, and classifying are basic tenets of accounting, so in order to analyze accounting for environmental losses, we must first understand and define how we, as a society and a world community value the environment.
Sponsors
Degree Awarded
Bachelor's
Semester
Spring
Department
Business, Accounting & Economics