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Accounting Principles: A Business Perspective, Financial Accounting

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The scientific literature suggests that the best unitto assess ecosystems is the socio-ecological system(SES) (Gallopin, 1991, Glaser, 2008). SES integratesecosystem functions and dynamics as well ashuman activities and the interactions of all these.The SES is equivalent to the SNAs institutionalunit. Considering the production of ecosystemservices, and in particular provisioning services,SESs are more or less homogenous. A large forestis at the same time a socio-ecological system withits own behaviour and a unit of production oftimber and most other ecosystem services. A smallforest that is part of a mosaic landscape withagriculture, villages and natural areas is certainlya production unit for timber, but...
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Accounting Principles: A Business Perspective, Financial Accounting

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