Ecosystem accounting is a relatively new and emerging field dealing with integrating complex biophysical data, tracking changes in ecosystems and linking those changes to economic and other human activity. Considering the increasing demand for statistics on ecosystems within analytical and...

Ce Guide a été élaboré pour faciliter la mise en œuvre concrète des Lignes directrices de l’OCDE sur le gouvernement d’entreprise des entreprises publiques dans les domaines de la transparence et de la reddition de comptes. Il propose aux responsables de l’action publique des...

This comparative table includes statistics on simplified non-financial accounts, from the gross value added to the net lending/net borrowing.The core simplified non-financial accounts correspond to generation of income account, distribution of income account, use of disposable income account and...

Accounting information has long been regarded as a crucial source of information in the capital market. However, the advent of big data and advancements in information technology raise questions about the implications of these developments on the usefulness of accounting information. This paper...