The accounting push and the policy pull
This paper examines why public policy imperatives have not yet pulled environmental accounting into the mainstream, and explains how accounting can help reshape government decision-making. As part of this a model showing the place of accounts in the information system and the policy cycle is presented along with a research agenda and principles for the decision-centred design of accounts. The paper concludes that a phased implementation of the accounts as well as additional research into their applications will be needed to build practical understanding and political acceptance of the accounts.