4.05.01 - Managerial, social and environmental accounting

UNIT NOTICEBOARD

2022-10-05

Book of Extended Abstracts published

Managerial forest economics and accounting as a base for decision making in a changing world
Hamburg, Germany, 5-7 September 2022

In order to face the challenges of a changing world, forest owners, scientists, administrational staff and politicians on all levels must make informed choices on future forest management activities. Managerial economics and accounting are important analytical instruments for identifying and evaluating forest management action alternatives and to support knowledge-building and decision-making. Indeed, the interest for the evaluation of forest management options and forest functions strongly increased in the past decades. Against this background, the organizers of this Symposium aim to foster the scientific exchange on recent developments, research and best practices from managerial economics and accounting on regional, national and international level as a base for decision making in a changing world.

Book of Abstracts: https://www.iufro.org/fileadmin/material/publications/proceedings-archive/40500-and-working-parties-hamburg22-abstracts.pdf

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Coordinator:

Lydia Rosenkranz, Germany

Deputies:

Luca Cesaro, Italy

Katerina Holusova, Czech Republic

Jussi Leppänen, Finland

Boutheina Stiti, Tunisia

About Unit

As outlined in the IUFRO Statutes, the main objective of this IUFRO Unit is to promote the international cooperation in forestry research related to forestry accounting. This is to be achieved by encouraging the exchange of ideas and the establishment of contacts and collaboration between researchers worldwide, and by promoting the circulation and application of research results.

The Unit was established at the 1995 World Congress and is to work on forestry accounting as a whole. This refers particularly to:

  • the development of management-oriented accounting and reporting;
  • finding ways of incorporating the growing stock and the non-market benefits into accounting - both on enterprise, regional and national level;
  • improving social accounting.

Read more about: Historical Development - Issues of the Working Party


State of Knowledge

The following fields have been in the focus of the group's work: Integration of non-market benefits and changes in growing stock into income and operating statement, performance accounting, environmental accounting; forest assets (valuation), sustainability reporting, national/regional accounting and are reflected in the Unit's publications. In particular: