دانلود رایگان ترجمه مقاله کمک های علمی به ارتقای حسابداری برای توسعه پایدار (نشریه الزویر ۲۰۱۴)

کمک های علمی به ارتقای حسابداری برای توسعه پایدار

Academic contributions to enhancing accounting for sustainable development

Leaders of business, public service and third sector organizations are increasingly recognizing that in discharging their varied duties they must address the significant risks of global environmental change, including the economic and social risks that can flow from it. They are also recognizing the interaction of a broader range of risks and opportunities arising from, and impacting upon, ecological, social and economic sustainability as among the most urgent and complex challenges facing their organizations and society more broadly (Hopwood, Unerman, & Fries, 2010).

As organizational leaders have become more aware of a wider array of sustainability-related challenges, their organizations and advisors have worked on developing a growing range of accounting, accountability and assurance practices to help identify and manage these sustainabilityrelated risks and opportunities (Bebbington, Unerman & O’Dwyer, 2014; Malsch, 2013; O’Dwyer, Owen & Unerman, 2011; Power, 1997). Alongside the development of such practices and engagements between organizations and their stakeholders have emerged critiques and debates, supported with insights from academic research, regarding the degree to which such practices and engagements might be considered as substantive (Gray, 2010).

There is a long-standing tradition of academic research examining a range of policies, processes and practices related to sustainability accounting and accountability (Buhr, 2007; Gray et al., 2010; Owen, 2008; Thomson, 2007, 2014). Journals such as Accounting, Organizations and Society, Accounting Auditing and Accountability Journal, Critical Perspectives on Accounting, and Accounting Forum have welcomed and encouraged a variety of this social and environmental accounting and accountability research over some decades (Gray, 2002; Gray & Laughlin, 2012; Lehman, 1999; Owen, 2008). Academic networks such as The Centre for Social and Environmental Accounting Research and its associated journal Social and Environmental Accountability Journal have also played a central role in building research capacity in this field. This capacity building has been, and continues to be, important because a body of high quality academic literature not only relies upon the imagination and inspiration of individual scholars but also develops from cohorts of researchers engaged in long-term synergistic conversations that networks such as The Centre for Social and Environmental Accounting Research have facilitated and promoted.