2015年外文翻译--保持社会和环境会计研究的多样性

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1、6300 英文单词， 37500 英文字符 ，中文 1.1 万字 文献出处： Roberts R W , Wallace D M . Sustaining diversity in social and environmental accounting researchJ. Critical Perspectives on Accounting, 2015, 32:78-87. Sustaining diversity in social and environmental accounting research Robin W. Roberts, Dana M. Wallace ABSTRA

2、CT During its relatively brief, 40-year life as a recognized eld of inquiry (Owen, 2008), research in social and environmental accounting (SEA) has witnessed its fair share of struggles within both the mainstream and critical accounting literature. Only recently, the elite mainstream academic journa

3、ls in the United States have (re)discovered SEA-related work on corporate social responsibility, and in a vast majority of that work, earlier SEA studies are either not acknowledged (e.g., Elliott, Jackson, Peecher, & White, 2014) or are dismissed as irrelevant to the discussion at hand (e.g., Moser

4、 & Martin, 2012). Critical accounting research has been more welcoming generally to SEA topics, although there has been near constant tension between the reformist approach taken in many SEA studies and the more radical tenor understandably present in critical research (e.g., Spence, 2009; Tinker et

5、 al., 1991). At certain points in the development of SEA research, common ground has been found (Tinker & Gray, 2003). Grappling with these dilemmas seems especially acute for quantitative SEA work that follows an objectivist/positivist research tradition, often facing increasing methodological hurd

6、les from the elite mainstream, and/or a rejection of fundamental assumptions by critical theorists. The purpose of this paper is twofold. First, we offer support for sustaining diversity in SEA research by discussing the potential for quantitative SEA research projects to substantively challenge mainstream conceptions of SEA. Second, in order to promote quantitative SEA research we present a literature review that informs current and potential quantitative SEA scholars of recent developments