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Environmental accounting for sustainable development : an evaluation of policy and practice in the forestry sector in Cameroon

Author: Charles Elad; Chartered Institute of Management Accountants.
Publisher: London : CIMA, 2000.
Edition/Format:   Print book : EnglishView all editions and formats
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Document Type: Book
All Authors / Contributors: Charles Elad; Chartered Institute of Management Accountants.
ISBN: 1859714587 9781859714584
OCLC Number: 47272374
Language Note: Includes text in French.
Description: ix, 75 pages : illustrations ; 30 cm
Contents: Abbreviations - v Executive Summary vii 1 Introduction 1 1.1 Background to the study 1 1.2 Importance to CIMA 1 1.3 Context of the study 2 1.4 Content of the report 3 References 3 2 Conceptual Framework of the OCAM Plan 5 2.1 Introduction 5 2.2 OCAM, UDEAC and accounting harmonisation in Central Africa 6 2.3 Conceptual framework of the OCAM Plan 7 2.4 The OCAM Plan and the evolution of accounting systems in Africa 10 2.5 Summary of key points 12 References 13 3 Natural Resource Accounting and the OCAM Plan 15 3.1 The framework of the OCAM Accounting Plan 15 3.2 Segmental reporting 16 3.3 Forest resource management and OCAM accounting 19 3.4 Conclusion 21 3.5 Summary of key points 22 References 23 4 Forestry Policy and Taxation 25 4.1 Classification of forests 25 4.2 Forestry taxation 27 4.3 Evolution of the forestry taxation system in Cameroon 28 4.4 Evaluation of forestry policy and taxation 31 4.5 Summary of key points 32 References 33 5 Auditing in the Forestry Industry 35 5.1 Introduction 35 5.2 The development of auditing standards in the forestry sector 36 5.3 The Forest Stewardship Council 36 5.4 Case study of Leroy Gabon 40 5.5 Implementing FSC auditing standards: some implications of the Leroy Gabon case 45 5.6 New public management and forest stewardship auditing 46 5.7 Conclusion 48 5.8 Summary of key points 49 References 49 6 Evaluation of Policy and Practice 51 6.1 Accounting for sustainability 51 6.2 Costing environmental sustainability 51 6.3 Relevance of the OCAM model 53 6.4 Implications for the literature on accounting in developing countries 54 6.5 Summary of key points 54 References 55 Appendices 1 The OCAM Industrial Classification for Goods and Services 57 2 Statistics and Tax Return Form 58 3 Provisions and Deductible Provisions Form 59 4 Purchases of Raw Materials and Stores Form 60 5 Output of Goods or Services Form 61 6 Personnel Expenses Form 62 7 Rates and Taxes Form 63 8 Revenue and Profits Form 64 9 Firm's Structure Form 65 10 Tax Base (FOB Price) by Species and Three Geographical Segments 66 11 Minimum Diameter for Sustainable Harvesting of Timber 68 12 List of FSC-certified Forests by Country 69
Responsibility: Charles Elad.

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