Aggestam Pontoppidan, Caroline; Bisogno, Marco; … - In: Meditari Accountancy Research 32 (2024) 7, pp. 147-170
Purpose This study aims to explore natural resources from a public sector accounting perspective, focusing on their … accounting perspective as a theoretical framework. Findings Natural resources cannot be defined as a single category. Various … considered assets. Perhaps, concentrating on the flow of services derived from natural resources is better than focusing on their …