e-journal
Twenty-five years of social and environmental accounting research
Introduction
One of the major growth areas within accounting in the last five years has been “accounting for the environment”, which has generated interest well beyond the confines of accounting academics and professional accountants. Managers, the
media, politicians and the public have noted environmental and, therefore,social problems which may be addressed, in part at least, by identifying,measuring and (perhaps) valuing the interactions between business and the
environment. This has not been the situation in the past, and the review which follows identifies the ebb and flow and changing fortunes of the various activities within the overall field of social and environmental accounting. It is
important that we do not lose the current momentum, because this field of study must lead to action and change in the relationship between business, the stakeholders which make up society, and the environment which we need to
support us all.
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