Abstract
This paper aims to investigate natural resources from an accounting perspective, focusing on their definition and classification, recognition criteria and disclosures. A manual content analysis was carried out on documents issued by both international and national standard setters. Findings are discussed through the dialogic accounting perspective while considering the need to hold public-sector entities accountable for the use of natural resources and taking into account calculative reasoning and technologies.
| Original language | English |
|---|---|
| Publication date | 2023 |
| Number of pages | 27 |
| Publication status | Published - 2023 |
| Event | EGPA PSG XII Public Sector Financial Management: 2023 Spring Workshop - Faculty of Economics and Business (FEB), Zagreb, Croatia Duration: 27 Apr 2023 → 28 Apr 2023 Conference number: 12 |
Workshop
| Workshop | EGPA PSG XII Public Sector Financial Management |
|---|---|
| Number | 12 |
| Location | Faculty of Economics and Business (FEB) |
| Country/Territory | Croatia |
| City | Zagreb |
| Period | 27/04/2023 → 28/04/2023 |
Keywords
- Natural resources
- Natural capital
- Dialogic accounting
- Public sector