**Meet the editors**

Dr. Soner Gokten is an assistant professor at the Department of Management, Faculty of Economics and Administrative Sciences, Baskent University, Ankara, Turkey. He received his BSBA degree from the Faculty of Economics and Administrative Sciences, Baskent University, Ankara, Turkey, his MBA degree in Finance and his PhD degree in Accounting and Finance from

the Graduate School of Social Sciences, Gazi University, Ankara, Turkey. He has published several articles, books, book chapters and conference proceedings. He is serving as a referee to national and international journals. He has investment advisory, project finance and corporate valuation experience in several national and international projects.

Dr. Pınar Okan Gokten is a lecturer at the International Trade Department, Faculty of Economics and Administrative Sciences, Ankara Hacı Bayram Veli University, Turkey. She received her BSBA degree from the Faculty of Economics and Administrative Sciences, Baskent University, Ankara, Turkey, and her MBA and PhD degrees in Accounting and Finance from the Graduate

School of Social Sciences, Gazi University, Ankara, Turkey. She has published several articles, books, book chapters and conference proceedings.

Contents

**Preface VII**

Susana Santos

Lassaad Ben Mahjoub

**Farming Systems 33**

**Framework 59**

Chapter 1 **Using a Social Accounting Matrix for Analysing Institutions'**

Chapter 2 **Sustainability Reporting and Income Smoothing: Evidence**

Jaime Fabián Cruz, Yolanda Mena and Vicente Rodríguez-Estévez

**Income: A Case from Portugal 1**

**from Saudi-Listed Companies 17**

Chapter 3 **Methodologies for Assessing Sustainability in**

Antonio Valero and Alicia Valero

Chapter 4 **Accounting for Mineral Depletion Under the UN-SEEA**

Chapter 5 **Comprehensive Assessment of the Sustainability of Coastal**

Gogoberidze George and Rumiantceva Ekaterina

**Systems of the Arctic Zone of the Russian Federation 79**
