Abstract.

The purpose of this study is to develop a model in the framework of marine knowledge and blue accounting. The pollution and degradation of the marine environment due to human intervention which damage and harm marine life and produces strong risks band threats to this environment. To reinforce the marine knowledge, the blue accounting will provide to the citizen and the society valuable information based on accounting standards that identify, measure, value, and report with new opportunities for marine and maritime sustainability. Special target to be achieved is an understanding on the application of the concept of blue accounting as essential to support the ocean strategy, because sciences are interdependent and scarcity of marine resources demands knowledge and for the mitigate uncertainties and risk.

Keywords: Blue accounting
Marine knowledge
Sustainable sea