✦ LIBER ✦

Accounting for suburban tree information systems

✍ Scribed by Alistair M. Brown; M. A. Humphrey Boogaerdt

Publisher: John Wiley and Sons
Year: 2006
Tongue: English
Weight: 106 KB
Volume: 13
Category: Article
ISSN: 1535-3958
DOI: 10.1002/csr.102

No coin nor oath required. For personal study only.

✦ Synopsis

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.

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