Detalhes do Documento

This research explores the framework of the marine knowledge, in general, and the blue accounting, in particular. On the one hand, the seabed, the ocean floor, and the subsoil allow to promote several activities to explore these resources. On the other hand, the pollution and degradation of the marine environment due to human intervention which damage and harm the marine life and produces strong risks and threats to this environment. In this context, marine resources are a public good which is available to everybody, at all time, but without payment or compensations to this collective pressure of human activity. In order to reinforce the marine knowledge, the blue accounting will provide to the citizen, to the organization and to the society valuable information based on accounting standards that identify, measure, value, and report this blue growth that is the ocean strategy with new opportunities for marine and maritime sustainability. The fast evolution of the marine knowledge demands profound accounting researches that will study the increasing impact on the use, the management, the associated costs, and the new report opportunities of these resources and its value. This research will reduce the negative effect of politics and Governments that forget the blue accounting as essential to support the blue economy and ocean strategy, because sciences are interdependent and scarcity of marine resources demands knowledge to emerge these first insights and then mitigate uncertainties and risks.