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Review: Time machines, ethics and sustainable development: accounting for intergenerational equity in public sector organisations

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journal contribution
posted on 26.02.2018 by Ian Thomson, Suzana Grubnic, Georgios Georgakopoulos
This review article explores the key challenges associated with effective intergenerational equity accounts in relation to the governance of public sector organisations and sustainable development transformations. These challenges include; defining generations, principles of equity, appropriate time horizons, and accounting for long-term future projections. Three different approaches to intergenerational equity accounting are evaluated using a framework based upon and extending the work of Piachaud et al., 2009 and an outline for future research is provided.

History

School

  • Business and Economics

Department

  • Business

Published in

Public Money and Management

Volume

38

Issue

5

Pages

379-388

Citation

THOMSON, I., GRUBNIC, S. and GEORGAKOPOULOS, G., 2018. Review: Time machines, ethics and sustainable development: accounting for intergenerational equity in public sector organisations. Public Money and Management, 38 (5), pp.379-388.

Publisher

Taylor & Francis © CIPFA

Version

AM (Accepted Manuscript)

Publisher statement

This is an Accepted Manuscript of an article published by Taylor & Francis in Public Money and Management on 01 Jun 2018, available online: https://doi.org/10.1080/09540962.2018.1477677

Acceptance date

02/02/2018

Publication date

2018-06-01

Copyright date

2018

ISSN

0954-0962

eISSN

1467-9302

Language

en

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