2017年外文翻译--社会和环境会计研究框架

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1、4750 英文单词， 27500 英文字符 ，中文 8700 字 文献出处： Lehman G, Kuruppu S C. A framework for social and environmental accounting researchC/Accounting Forum. Elsevier, 2017, 41(3): 139-146. A framework for social and environmental accounting research Glen Lehman, Sanjaya Chinthana Kuruppu ABSTRACT This essay explor

2、es recent trends in social and environmental accounting research (SEAR). We offer a basic SEAR typology to examine the limitations and possibilities within the current discourse. SEAR has taken a corporate approach in liberal democratic social space. Our typology examines the opportunities for SEAR

3、to interpret and create change in social practice. Keywords: Social and Environmental Accounting; Interpretation; Critical Theory; Pragmatism; Evaluative Framework 1. Introduction Accounting has traditionally been depicted as an essentially historical practice, but recent global dilemmas open social

4、 and environmental accounting research (SEAR) to issues of: 1) the increasing protectionism, dissatisfaction with political processes and possible tensions with globalisation in the post-Brexit and Trump era, 2) climate change policy, practice and reporting in a world marked by commodied news and du

5、plicitious capitalism, and 3) the growing neo-liberalisation of NGOs and public sector institutions amidst the deepening refugee crisis and fracturing of nation-states (see, for example, Arnold and Sikka, 2001; Sikka and Lehman, 2015). This essay is intended as a guide for those approaching the area

6、 for the rst time to explore what SEAR is. Recent SEAR has taken a managerial turn which (arguably) does not fully explore the dilemmas that the natural environment poses for all citizens and nation-states. We agree with Professor Ray Chambers that what accounting needs is its own Copernican Revolution (Chambers, 1999, p. 250251). We believe SEAR must contribute solutions to these global dilemmas to fundamentally reect on itself, its theoretical and philosophical foundations, and con