外文翻译--通过绿色会计有色眼镜:教学环境会计外文翻译--通过绿色会计有色眼镜:教学环境会计

阳光彩票平台 www.luanucci.com 宽屏显示 收藏 分享

阳光彩票预览需要最新版本的Flash Player支持。
您尚未安装或版本过低,建议您

1本科毕业论文(设计)外文翻译外文题目AccountingThroughGreenColoredGlasses外文出处IssuesinAccountingEducation,1997P129140外文作者StephanE.Sefcik,NaomiS.Soderstrom,ChristopherH.Stinson原文AccountingThroughGreenColoredGlassesTeachingEnvironmentalAccountingStephanE.Sefcik,NaomiS.SoderstromandChristopherH.StinsonABSTRACTManyfirmsarefindingthatsomeoftheirmostcostlyandchallengingaccountingproblemsareintheenvironmentalarea.Environmentalaccountingcanbedefinedsimplyasunderstanding,recognitionandincorporationoftheimpactofenvironmentalissuesuponafirmstraditionalaccountingsubsystems.Thispaperdescribeshowenvironmentalaccountingissuescanbeincorporatedintoexistingcoursesormadethefocusofanewelective.Environmentalaccountingissuesprovideaninteresting,contemporaryandfunctionallyintegrativewaytohelpstudentsunderstandtherelationamongthedifferentareasofaccountingi.e.,financial,managerial,informationsystems,auditingandtax.Examplesareincludedthatdescribeenvironmentalissuesineachoftheseareas.THEmajorthrustoftheAccountingEducationChangeCommissionsAECCrecommendationsistobroadenthescopeofaccountingeducation.Thetraditionalapproachtoteachingaccountinghasbeentoprovidestudentswithamleorientedtaxonomywheretextbookstyleproblemsfitneatlyintospecifictopicalcells.Manyeducatorsfeelthatthisapproachhasbecomeinadequatefortheincreasinglycomplexaccountingissuesthatstudentswillhavetoaddressthroughouttheircareers.2Classroomboundariesestablishedbetweenfinancial,managerialandotheraccountingsubdisciplinescaninterferewithstudentslearningtoincorporateinformationfromeachoftheseareasintodecisionmaking.Fewrealworldaccountingproblemstodaycanbeconvenientlycompartmentalizedintoasingleaccountingsubdisciplineormethodology.Availablesolutionsshouldnotconstrainapproachestoproblemsolvingrather,theproblemshoulddrivethesolutionapproach.Asaccountingeducators,wemustprepareourstudentstorespondtoaccountingissuesinthisfashion.Themostimportantskillwecanteachourstudentsistoevaluateaccountingproblemscriticallyandconsidermultipleapproachesintheprocessoftheiranalysis.Becauseenvironmentalissuesaffectallareasofaccounting,theyprovideaparticularlyeffectivevehicleforillustratinghowtointegrateinformationandapproachesfrommultipleaccountingareastherebygivingstudentsadeeperandbroaderunderstandingofaccountingtheoryanditsapplication.IncorporatingenvironmentalaccountingissuesintoaccountingcurriculacanbroadenthescopeandimpactofaccountingeducationinamannerconsistentwiththeAECCsrecommendations.Inthispaper,weprovideexamplesoftopicsthatcanbeusedtoincorporateenvironmentalaccountingissuesintoexistingaccountingclasses.Specifically,wediscusshowenvironmentalissuescanbeincorporatedintoexistingcoursescoveringfinancialaccounting,managerialaccounting,informationsystems,auditingortax.Examplesareincludedthatillustrateenvironmentalissuesineachoftheseareas.Althougheachsubdisciplineisaddressedseparately,wealsoconsiderinteractionsamongtheareas.WefurtherdiscusssomeadvantagesofcreatingastandaloneEnvironmentalAccountingelective.Finally,theappendixpresentsselectedenvironmentalaccountingissuesthatariseinmanyoftheavailablecases.Theseexamplesareincludedtoillustratehowenvironmentalaccountingfacilitatesdiscussionoffundamentalaccountingissueswhilehighlightingtheintegrativenatureoftheaccountingfunction.BACKGROUNDIntheacademicaccountingliteratureofthe1970s,environmentalaccountingwasconsideredpartofthemoregeneralareaofsocialaccountinge.g.,Belkaoui31976Ingram1978Ramanathan1976Rocknessetal.1977Spicer1978.Possiblybecausetherewerefewexpliciteconomicorlegalconsequencesassociatedwithsocialaccounting,broadacademicinterestinthisareasoonfaded.However,inthepastdecadetherehasbeenasubstantialincreaseininternational,federal,stateandevenlocalenvironmentalregulation,aswellasadramaticincreaseinthenumberoflawsuitsarisingfromviolationofenvironmentallawsandregulations.Becausethesechangesaffectallareasofaccountingandotherbusinesspracticesaswell,considerationofEnvironmentalAccountingprovidesstudentswithanopportunitytoexaminehowaccountingpracticesrespondtonewlegal,economic,regulatoryandevenethicalpressures.Furthermore,firmsarebecomingmoreinterestedindevelopingandimprovingtheirownenvironmentalaccountingstrategiesandsystemsSchmidheiny1992.Arguably,akeydifferencebetweensuccessfulandunsuccessfulfirmsofthefuturewillbehowquicklyandeffectivelytheyrespondtothisnewchallenge.Becauseenvironmentalstrategiesandsystemsarebecomingsoimportantinthecompetitivemarketplace,sensitizingourstudentstoenvironmentalissuesintheaccountingcurriculumprovidesagoodopportunitytomeetthatchallenge.Criticsandcynicsviewthetermenvironmentalaccountingasanoxymoron.However,amoreappropriatecharacterizationisthatthetermisajuxtapositionoftwo,onceunrelated,disciplines.Still,acleardefinitionissomewhatelusive.Inourview,environmentalaccountingisnotaccountingfortheenvironment,oracourseinhowtovaluenaturalassetslikeoldgrowthtimberorthespottedowl.ItisnotacourseinhowtoprepareanEnvironmentalImpactStatement.Further,itisimportanttodifferentiatethisnewconceptfromtheclassicalconceptofNaturalResourceAccountinganditsmacroeconomicperspective.Atabasiclevel.EnvironmentalAccountingisacourseorsubjectthatinvestigateshowenvironmentalissuesaffecttraditionalaccountingsubdisciplines.Thus,insomegrandersense,itisanewandextremelypowerfultoolforthemyriadoffirmsaddressingmeasurementandvaluationproblemsintheenvironmentalarea.Somemayfearthatcharacterizingtheenvironmentwithnumbersorincorporatingenvironmentalimpactinthebottomlinewouldcooptethicalandmoral
编号:201404111208400891    大?。?span class="font-tahoma">54.00KB    格式:DOC    上传时间:2017-05-06
  
100
金币
关 键 词:
外文 翻译 通过 绿色 会计 有色眼镜 教学 环境
  毕设资料网所有阳光彩票均是用户自行上传分享,未经上传用户书面授权,请勿作他用。
0条评论

还可以输入200字符

暂无评论,赶快抢占沙发吧。

关于本文
本文标题:外文翻译--通过绿色会计有色眼镜:教学环境会计
链接地址:http://www.luanucci.com/p-130891.html
关于我们 - 网站声明 - 网站地图 - 阳光彩票地图 - 友情链接 - 网站客服客服 - 联系我们
copyright@ 2008-2020 阳光彩票平台版权所有
本站所有资料均属于原创者所有,仅提供参考和学习交流之用,请勿用做其他用途,转载必究!如有侵犯您的权利请联系本站,一经查实我们会立即删除相关内容!
举报电话:13982715227 举报邮箱:540560583@qq.com 网站备案号: 蜀ICP备14003304号-1
阳光彩票平台

川公网安备 51050302000003号