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会计留学生毕业论文(节选):社会会计留学生论文范文

Accounting, the Environment and Sustainability
Sustainability relates to both present and future generations. It is discuss that the needs of all peoples are met. Those needs are both social and environmental. The link between accounting and environmental degradation is well-established in the literature (see, for example, Eden, 1996; Gray et all 1993). The crucial point is that accounting which takes the business agenda as given should include much environmental and social accounting. Thus, central to any discussion of accounting and the environment is a basic, challenging, and deeply unsettling question: do we believe that the organizations which accounting serves and supports can deliver environmental security and sustainability?

At the same time as the technical implementation of social accounting and reporting has been developing the philosophical basis for such accounting has also been developed. Thus, Benston (1982, 1984) and Schreuder and Ramanathan (1984) consider the extent to which accountants should be involved in this accounting. Donaldson (1982) argues that such accounting can be justified by means of the social contract as benefiting society at large. Batley and Tozer (1990) and Geno (1995) have argued that “sustainability” is the “cornerstone” of environmental accounting.

Social and Environmental Reporting
The questions of how business should report its social performance and how that performance should be assessed have been dominant themes in the social accounting literature (Gray et al, 1996) and the social issues in management literature (Wood 1991) over the past decade. We are now witnessing both a number of initiatives that seek to set guidelines or standards for social accounting, for example the Global Reporting Initiative (GRI).

If there is one area which accounting researchers have embraced with enthusiasm it is the phenomenal growth in environmental reporting by organizations. The research in this area has been dominated, initially at any rate, primarily by studies descriptive in orientation. Such studies typically employ some variant of content analysis (see, for example, Milne and Adler, 1999; Gray et all, 1995). Both country specific studies and comparative studies have recorded an upward trend in environmental disclosure both through the annual report and through stand-alone environmental reports. However, analyses of the phenomenon ( Hackston and Milne1996; Fekrat et al1996; Pava and Krause 1996 ; Adams et al 1998) confirm that such reporting is principally restricted to the very largest companies and is, to a degree at least, country and industry variant.

Research into environmental disclosure is developing rapidly with examinations of the impact of pressure groups (Tilt, 1994) and other external forces (Gray et all, 1995; Deegan and Gordon, 1996), exploration of user’s needs (Epstein and Freedman, 1994; Deegan and Rankin, 1997), focus on particular aspects of reporting such as environmental policies (Tilt, 1997), exploration of the truthfulness of environmental disclosure (Deegan and Rankin, 1996) and much needed theoretical development (see, for example, Patten, 1992; Roberts, 1992; Gray et al, 1995, Buhr, 1998; Adams et al, 1998; Brown and Deegan, 1998; Neu et all, 1998).



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