成本会计、道德责任与会计准则外文文献翻译（节选）

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1、2200 单词， 12500 英文字符，中文 3400 字 文献出处 : Pashang H, sterlund U, Johansson K. Cost Accounting, Ethical Accountability, and Accounting Principles J. Journal of Modern Accounting and Auditing, 2014, 10(1): 20-31. http:/w ww.w 原文 Cost Accounting, Ethical Accountability, and Accounting Principles Hossein Pa

2、shang, Urban sterlund, Kjell Johansson This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention o

3、f researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards t

4、he discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses.

5、 By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and

6、presentation of trustful information have been seriously undermined. Keywords: accountability deficit, principle of invested cost, ethical accountability Perspectives and Problems of the Essay This essay is concerned with a set of problems related to the accountability of the accounting communication of the invested costs. Firms invest in certain areas, and in many occasions, avoid investing in areas which may be vital for the survival of business life