Abstract
Ecosystem accounting has been proposed as a comprehensive, innovative approach to natural capital accounting, and basically involves the biophysical and monetary analysis of ecosystem services in a national accounting framework. Characteristic for ecosystem accounting is the spatial approach taken to analyzing ecosystem services. This study examines how ecosystem services can be valued and mapped, and presents a case study for Central Kalimantan, Indonesia. Four provisioning services (timber, palm oil, rattan, and paddy rice), one regulating service (carbon sequestration), and two cultural services (nature recreation, and wildlife habitat) are valued and mapped in a way that allows integration with national accounts. Two valuation approaches consistent with accounting are applied: the resource rent and cost-based approaches. This study also shows how spatial analysis of ecosystem accounting can support land use planning through a comprehensive analysis of value trade-offs from land conversion.
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