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مشخصات این مقاله :
عنوان مقاله :
Accounting and sustainable development: An exploration
ترجمه فارسی عنوان :
حسابداری و توسعه پایدار : یک اکتشاف
سال انتشار : 2014
متعلق به مجله یا ژورنال : حسابداری، سازمانها و جامعه (Accounting, Organizations and Society)
تعداد صفحات: 19
شماره پروژه: 5012
AAs the social and environmental impacts of human activity have become more evident, the role of sustainable development as an organising principle in a variety of policy contexts and over multiple scales has become central. There are, at least, two implications that emerge from this observation. First, morally infused problems that need to be addressed have become more intractable, requiring innovation in our modes of thinking. Second, new spaces have emerged where the academy might explore how knowledge is created, validated and translated (or not) alongside policy and practice settings. One outcome of these trends has been the emergence of a stream of work (sustainability science) which investigates how disciplines might develop knowledge that progresses sustainable development. The aim of this paper, in line with the focus of the special issue, is to explore what possibilities emerge for accounting in light of a sustainability science approach. To achieve this end the paper starts with an exploration of the frustrations expressed in the literature over the perceived lack of progress made by social and environmental accounting towards addressing sustainable development. The paper then introduces sustainability science with the aim of imagining how an accounting for sustainable development might emerge. The paper closes with two illustrations of how a sustainability science approach to accounting could develop.
مقدمه این مقاله :
Since the 1970s, and most influentially within the pages of Accounting, Organizations and Society, our understanding of accounting has been enriched by drawing on new intellectual agendas and approaches. This paper seeks to contribute in a small way to this history by exploring possible links between the sustainable development literature and accounting. The accounting literature1 has not been silent on the issue of sustainable development and during the last decade (Gray, 2002) started to describe itself as to cope with an interest, both in theory and praxis, in organizational accounts that encompass global social and environmental issues, beyond the previous concern with local stakeholders and the immediate organisational context (Gray, 2010; Hopwood, Unerman, & Fries, 2010; Schaltegger, Bennett, & Dwyer, 2007). Attempts to develop accounting practice in this area, however, has turned out not to be straightforward. In particular, scholars note that it is difficult to define what sustainable development might mean in an organizational context (Gray&Milne, 2004) along with a lack of credible sustainable development accounts in practice. Two specific concerns focus our attention here.
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