RT Article
T1 Die rekenmeestersprofessie en eksternaliteite - ’n oorsig
JF Koers
VO 58
IS 1
SP 93
OP 108
A1 Lubbe, D. S.
LA Undetermined
YR 1993
UL https://ixtheo.de/Record/1936634503
AB Since the first textbook on accounting was written approximately five centuries ago, the theory of accounting has changed and developed fundamentally. However, one field that has remained almost unchanged throughout the centuries is the accounting approach to externalities. The largescale interest in environmental issues has again placed the accounting approach to externalities under scrutiny. In this article an oven'iew is given of the development of the concept of externalities. The possible future influence of externalities on accounting and the accounting profession are also focused on.
DO 10.4102/koers.v58i1.684