4.05.01 - Managerial, social and environmental accounting
Unit 4.05.01
UNIT NOTICEBOARD
Upcoming event!
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.
Details: Conference homepage - 1st announcement
Lydia Rosenkranz, Germany
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:
- JÖBSTL, H. (2009) Contributions to Accounting in Forestry. – Reader, Universität für Bodenkultur, Vienna, 124 pp. ISBN 978-3-900962-83-8.
- KARISCH, G. (2003) Berücksichtigung des Waldvermögens im forstlichen Rechnungswesen. Analysis of the assets accounting history and development of a model for the evaluation of changes in forest assets. Universität für Bodenkultur, Vienna, 200 pp. ISBN 3 900962 45 6. Availablefrom DRW-Verlag.
- JÖBSTL, H. (Ed. 2000) Waldvermögensbewertung – ForstlicheErfolgsrechnung / Forest Asset Valuation – Forestry Performance Accounting. Proceedings of the IUFRO-Workshop in Salzburg, 11 – 12 June 1999. Universität für Bodenkultur, Vienna, 178 pp. ISBN 3 900962 24 3. Availablefrom DRW-Verlag.
- JÖBSTL, H. (2000) Kosten- und Leistungsrechnung in Forstbetrieben. (Cost and Performance Accounting in Forest Enterprises). A guideline for the forestry operating statement, costing and performance accounting with a basic introduction, 3rd, extended and entirely revised ed., KommissionsverlagÖsterreichischerAgrarverlag, Vienna, 212 pp. ISBN 3 7040 1328-5. Availablefrom DRW-Verlag.