Thomson_Grubnic_Georgakopoulos_PMM theme_22 January 2018.pdf (288.31 kB)
Review: Time machines, ethics and sustainable development: accounting for intergenerational equity in public sector organisations
journal contribution
posted on 2018-02-26, 12:19 authored by Ian Thomson, Suzana GrubnicSuzana Grubnic, Georgios GeorgakopoulosThis 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 ManagementVolume
38Issue
5Pages
379-388Citation
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 © CIPFAVersion
- 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/10.1080/09540962.2018.1477677Acceptance date
2018-02-02Publication date
2018-06-01Copyright date
2018ISSN
0954-0962eISSN
1467-9302Publisher version
Language
- en