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.
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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.