Review: Time machines, ethics and sustainable development: accounting for inter-generational equity in public sector organizations

Abstract

This review paper explores the key challenges associated with effective inter-generational equity accounts in relation to the governance of public sector organizations and sustainable development transformations. Three different approaches to inter-generational equity accounting are evaluated and an outline for future research is provided.

Keywords:

• Governance
• inter-generational equity
• sustainable development

Additional information

Notes on contributors

Ian Thomson

Ian Thomson is a Professor of Accounting and Sustainability at the University of Birmingham, UK, and Convenor of the Centre for Social and Environmental Accounting Research.

Suzana Grubnic

Suzana Grubnic is a Senior Lecturer in Management Accounting in the School of Business and Economics at Loughborough University, UK.

Georgios Georgakopolous

Georgios Georgakopolous is an Assistant Professor in the Accounting Section, Amsterdam Business School, University of Amsterdam, The Netherlands.