Scientific quality, or supposed quality, sometimes prevents dissemination. Model building exercises, and the related efforts and enthusiasms, may recall the well known book by Hermann Hesse, Das Glasperlenspiel . Accounting and valuation The roots of managerial economics must not be forgotten, was another message coming from several papers and the discussion. In this Symposium there were several contributions attempting to bridge the gap between theory and practice. Accounting is a key instrument and is even better when applied to a network of enterprises, as in the cases reported by M hring and Sekot .
Accounting is of course a useful tool for defining best forest management and practices.
The financial and social profitability of uneven aged forestry needs accounting support and evidence for this was shown by Hille et al. and Klemperer et al . Faustmann meanwhile remains a cornerstone in our profession, whatever the management is, as shown by Chang . Whatever the development will be in this field, accounting will remain an essential tool. Manley reported the development of the forest valuation standards in New Zealand as defined by the Institute of Forestry and by the body of forestry professionals. The similarity of approaches with the Continental European forest appraisal experience is amazing.