Abstract: |
This paper proposes a financial accounting system for measuring the commercial and environmental costs of public spending on the mitigation of forest fires in wooded land with a Mediterranean climate. It describes the application of the agroforestry accounting methodology (AAM) to the Alcornocales Natural Park (ANP). The level of public spending in the fight against forest fires (under the INFOCA programme) is quite significant in the ANP. The reduction in hectares of cork oak trees destroyed by fire since the introduction of the INFOCA programme in 1993, and the simultaneous increase in public monies provided for that purpose make it appropriate to conduct an economic analysis of the contribution made by the programme to the overall income generated at the ANP. The results make it possible to reach certain conclusions concerning the multiple effects of such public spending on society as a whole. |