Công thức kế toán cho sở hữu tư không phù hợp với hệ thống chung
Khái niệm:: Kế toán
The economic events that involve externalities like waste and pollution will also need to be recorded, as well as the consumption or degradation of all other resources that are not now subsumed under “ownership” like air, water, and soil microbiota. Those records can be interpreted in the light of biocapacity and ecosystem health.
One useful interpretation is in the form of resource-flow graphs, which can be both visualized and computed over mathematically: for example, using input-process-output analysis. Here is an example of a IPO resource flow graph that was used to analyze fisheries in Nova Scotia:
Here we can see the comparison of two different sets of fishing methods, Otter Trawl (big commercial trawlers that scrape up the whole fishing bed) vs Trap, Longline, and Handline (small-boat low-impact sustainable methods), and their effects on fishing grounds.
ALOE, based on capital ownership, does not make sense for a commons-oriented accounting system, whereas the REA independent view of economic events and resource flows does.
Nguồn:: From private ownership accounting to commons accounting