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Accounting for suburban tree information systems
Author(s) -
Brown Alistair M.,
Boogaerdt M. A. Humphrey
Publication year - 2006
Publication title -
corporate social responsibility and environmental management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.519
H-Index - 73
eISSN - 1535-3966
pISSN - 1535-3958
DOI - 10.1002/csr.102
Subject(s) - accounting information system , accounting , business , value (mathematics) , accountability , wonder , tree (set theory) , information system , knowledge management , computer science , political science , psychology , social psychology , mathematical analysis , mathematics , machine learning , law
Suburban trees are things of wonder and of utility, yet accounting has systematically failed to account for them despite the availability of information technologies that could assist in trees' measurement. Taking a utilitarian view of the value of trees, this paper posits a way of accounting for suburban tree information systems, which not only follows the traditional accounting practices of the Australian Standards Setting Board, but also encompasses the idea of sharing ideas from the disciplines of the environmental sciences and computerized informational systems. By using information technologies, local councils and business entities may be able to account for suburban trees as non‐current assets, and thereby improve the lot of conscripted investors who seek information for decision‐making and accountability. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.