{"id":{"repo_id":"cape-town","oai_identifier":"oai:open.uct.ac.za:11427/5737"},"canonical_url":"https://search.dev.ndltd.org/etd/cape-town/oai:open.uct.ac.za:11427/5737","repository":{"repo_id":"cape-town","name":"University of Cape Town","base_url":"https://open.uct.ac.za/oai/request"},"display":{"title":"Role and procedures of natural resources accounting (NRA) : an NRA framework for Botswana","abstract":"This paper aims to show the role that NRA can play in environmental and economic accounting, and the procedures that need to be followed when carrying out natural resources accounting. The paper first reviews the SNA and its shortcomings regarding the treatment of the environment and natural capital. This is done by looking at the SNA classification of assets and examining how far environmental attributes are accounted for. Then the paper proposes the use of NRA to correct the deficiencies of the SNA Satellite accounts are suggested for resource based sectors in the Botswana economy, in order to augment national accounts. It is stressed that economic growth is only correctly reflected if the accounting prices used reflect full opportunity costs i.e. correct for externalities.","abstract_html":"This paper aims to show the role that NRA can play in environmental and economic accounting, and the procedures that need to be followed when carrying out natural resources accounting. The paper first reviews the SNA and its shortcomings regarding the treatment of the environment and natural capital. This is done by looking at the SNA classification of assets and examining how far environmental attributes are accounted for. Then the paper proposes the use of NRA to correct the deficiencies of the SNA Satellite accounts are suggested for resource based sectors in the Botswana economy, in order to augment national accounts. It is stressed that economic growth is only correctly reflected if the accounting prices used reflect full opportunity costs i.e. correct for externalities.","abstract_has_math":false,"creators":["Mosigi, Wilson"],"institution":"School of Economics","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Leiman, Anthony"],"committee_chairs":[],"committee_members":[],"year":2000,"date_issued":"2000","date_published":"2000","updated_at":"2026-07-22T22:22:50Z","subjects":[],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/11427/5737","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Leiman, Anthony"]},{"key":"dc:creator","label":"Author","values":["Mosigi, Wilson"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2014-07-31T12:24:35Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2014-07-31T12:24:35Z"]},{"key":"dc:date.issued","label":"Date","values":["2000"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["School of Economics"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["University of Cape Town"]},{"key":"dc:type","label":"Dc Type","values":["Master Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["Masters"]},{"key":"dc:type.qualificationname","label":"Dc Type Qualificationname","values":["MA"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["eng"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/11427/5737"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Bibliography: leaves 53-56."]},{"key":"dc:description.abstract","label":"Abstract","values":["This paper aims to show the role that NRA can play in environmental and economic accounting, and the procedures that need to be followed when carrying out natural resources accounting. The paper first reviews the SNA and its shortcomings regarding the treatment of the environment and natural capital. This is done by looking at the SNA classification of assets and examining how far environmental attributes are accounted for. Then the paper proposes the use of NRA to correct the deficiencies of the SNA Satellite accounts are suggested for resource based sectors in the Botswana economy, in order to augment national accounts. It is stressed that economic growth is only correctly reflected if the accounting prices used reflect full opportunity costs i.e. correct for externalities."]},{"key":"dc:title","label":"Title","values":["Role and procedures of natural resources accounting (NRA) : an NRA framework for Botswana"]}]}],"canonical_facts":{"dc:contributor.advisor":["Leiman, Anthony"],"dc:creator":["Mosigi, Wilson"],"dc:date.accessioned":["2014-07-31T12:24:35Z"],"dc:date.available":["2014-07-31T12:24:35Z"],"dc:date.issued":["2000"],"dc:description":["Bibliography: leaves 53-56."],"dc:description.abstract":["This paper aims to show the role that NRA can play in environmental and economic accounting, and the procedures that need to be followed when carrying out natural resources accounting. The paper first reviews the SNA and its shortcomings regarding the treatment of the environment and natural capital. This is done by looking at the SNA classification of assets and examining how far environmental attributes are accounted for. Then the paper proposes the use of NRA to correct the deficiencies of the SNA Satellite accounts are suggested for resource based sectors in the Botswana economy, in order to augment national accounts. It is stressed that economic growth is only correctly reflected if the accounting prices used reflect full opportunity costs i.e. correct for externalities."],"dc:identifier.uri":["http://hdl.handle.net/11427/5737"],"dc:language.iso":["eng"],"dc:publisher.department":["School of Economics"],"dc:publisher.institution":["University of Cape Town"],"dc:title":["Role and procedures of natural resources accounting (NRA) : an NRA framework for Botswana"],"dc:type":["Master Thesis"],"dc:type.qualificationlevel":["Masters"],"dc:type.qualificationname":["MA"]},"updated_at":"2026-07-22T22:22:50Z"}