There's an international effort to factor sustainability into financial
reporting. Concurrent with calls for this fundamental reassessment of
accounting is the work of an Australian-based writer who has taken one
of the rudiments of number crunching – double-entry bookkeeping – and
suggested it has a lot to answer for. With her book, Double Entry, Jane
Gleeson-White has provoked debate about the merits of a method
established more than 500 years ago that remains a standard technique
today. She argues that for too long accounting has been oblivious to
important intangibles, such as human relationships and the quality of
the environment, and she’s sceptical about the seriousness of
governments to do something about it.