4.05.01 - Managerial, social and environmental accounting
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
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.