2014年--外文翻译--管理会计师在可持续发展中对会计角色的认知（节选）

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1、1900 单词， 11700英文字符， 3020汉字 出处： Mistry V, Sharma U, Low M. Management accountants perception of their role in accounting for sustainable developmentJ. Pacific Accounting Review, 2014, 26(1/2):112-131. Management accountants perception of their role in accounting for sustainable development An explora

2、tory study Vinal Mistry, Umesh Sharma and Mary Low Abstract Purpose The purpose of this paper is to examine the perceptions that management accountants have of their roles in accounting for sustainable development in their organisations. Design/methodology/approach The paper draws arguments from pri

3、or literature to identify the roles that management accountants play in accounting for sustainable development. Management accountants perceptions of their roles in accounting for sustainable development are examined by conducting interviews and surveys of management accountants from various organis

4、ations in New Zealand. The study is informed by legitimacy theory. Findings Management accountants of small-medium organisations in New Zealand play a limited role in accounting for sustainable development, compared to management accountants of larger organisations. The correlation between the type

5、of organisation and their overall goals for achieving sustainable development are closely linked with the roles the organisations management accountants play in accounting for sustainable development. Research limitations/implications This research is limited as it is only an exploratory study with

6、a small sample of small-medium and large businesses in New Zealand. There is a need for greater acceptance by senior management of the role management accountants could play in accounting for sustainable development. Practical implications This paper may help management accountants, of both small-medium and larger organisations, to advance accounting for sustainable development within their organisations by actively engaging with the issues that have deterred such advancement.