mental performance effectively. It is essential that the concept of sustainable development which is increasingly being incorporated in national strategies for resource management be integrated at the corporate level in the link between accountability and corporate responsibility for the protection of the physical environment (Atkinson & Hamilton, 1996).
Bennett and James (1998) suggested that the appropriate approach is the development of a "green bottomline" that would be structured within the framework of managerial accounting. Managerial accounting, however, does not carry the force of financial accounting. Feltmate (1997) suggested that the link between accountability and corporate responsibility for protection of the physical environment be structured within the concept of accounting for sustainable development (ASD). ASD is manifested in many forms in the contemporary period, as the accounting profession in the industrialized nations has not developed a consensus on which of the several approaches to ASD should be adopted as the standard. What most proponents of the ASD con
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