A suggested paradigm for environmental accounting in New Zealand.

Abstract

In this paper the author examines important aspects of environmentalism and suggests a paradigm for environmental accounting in New Zealand. There are different aspects of environmentalism that can be considered, and the author explores some of these aspects. The author argues that the suggested paradigm provides a basis for assessing any attempted accounting and also promotes consideration of environmental aspects that a traditional accounting approach might not include. The paradigm is an attempt to include, and also go beyond, the interpretation of the environment in a physical and limited sense.