通过绿色会计有色眼镜教学环境会计外文翻译_精品文档Word格式.doc
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外文出处IssuesinAccountingEducation,1997:
P129-140
外文作者StephanE.Sefcik,NaomiS.Soderstrom,
ChristopherH.Stinson
原文:
AccountingThroughGreen-ColoredGlasses:
TeachingEnvironmentalAccounting
StephanE.Sefcik,NaomiS.SoderstromandChristopherH.Stinson
ABSTRACT:
Manyfirmsarefindingthatsomeoftheirmostcostlyandchallengingaccountingproblemsareintheenvironmentalarea.Environmentalaccountingcanbedefinedsimplyasunderstanding,recognitionandincorporationoftheimpactofenvironmentalissuesuponafirm'
straditionalaccountingsub-systems.Thispaperdescribeshowenvironmentalaccountingissuescanbeincorporatedintoexistingcoursesormadethefocusofanewelective.Environmentalaccountingissuesprovideaninteresting,contemporaryandfunctionallyintegrativewaytohelpstudentsunderstandtherelationamongthedifferentareasofaccounting(i.e.,financial,managerial,informationsystems,auditingandtax).Examplesareincludedthatdescribeenvironmentalissuesineachoftheseareas.
THEmajorthrustoftheAccountingEducationChangeCommission'
s(AECC)recommendationsistobroadenthescopeofaccountingeducation.Thetraditionalapproachtoteachingaccountinghasbeentoprovidestudentswithamle-orientedtaxonomywheretextbook-styleproblemsfitneatlyintospecifictopicalcells.Manyeducatorsfeelthatthisapproachhasbecomeinadequatefortheincreasinglycomplexaccountingissuesthatstudentswillhavetoaddressthroughouttheircareers.Classroomboundariesestablishedbetweenfinancial,managerialandotheraccountingsubdisciplinescaninterferewithstudentslearningtoincorporateinformationfromeachoftheseareasintodecisionmaking.Fewreal-worldaccountingproblemstodaycanbeconvenientlycompartmentalizedintoasingleaccountingsubdisciplineormethodology.Availablesolutionsshouldnotconstrainapproachestoproblemsolving;
rather,theproblemshoulddrivethesolutionapproach.Asaccountingeducators,wemustprepareourstudentstorespondtoaccountingissuesinthisfashion.Themostimportantskillwecanteachourstudentsistoevaluateaccountingproblemscriticallyandconsidermultipleapproachesintheprocessoftheiranalysis.Becauseenvironmentalissuesaffectallareasofaccounting,theyprovideaparticularlyeffectivevehicleforillustratinghowtointegrateinformationandapproachesfrommultipleaccountingareastherebygivingstudentsadeeperandbroaderunderstandingofaccountingtheoryanditsapplication.
IncorporatingenvironmentalaccountingissuesintoaccountingcurriculacanbroadenthescopeandimpactofaccountingeducationinamannerconsistentwiththeAECC'
srecommendations.Inthispaper,weprovideexamplesoftopicsthatcanbeusedtoincorporateenvironmentalaccountingissuesintoexistingaccountingclasses.Specifically,wediscusshowenvironmentalissuescanbeincorporatedintoexistingcoursescoveringfinancialaccounting,managerialaccounting,informationsystems,auditingortax.Examplesareincludedthatillustrateenvironmentalissuesineachoftheseareas.Althougheachsubdisciplineisaddressedseparately,wealsoconsiderinteractionsamongtheareas.Wefurtherdiscusssomeadvantagesofcreatingastand-aloneEnvironmentalAccountingelective.Finally,theappendixpresentsselectedenvironmentalaccountingissuesthatariseinmanyoftheavailablecases.Theseexamplesareincludedtoillustratehowenvironmentalaccountingfacilitatesdiscussionoffundamentalaccountingissueswhilehighlightingtheintegrativenatureoftheaccountingfunction.
BACKGROUND
Intheacademicaccountingliteratureofthe1970s,"
environmentalaccounting"
wasconsideredpartofthemoregeneralareaof"
socialaccounting"
(e.g.,Belkaoui1976;
Ingram1978;
Ramanathan1976;
Rocknessetal.1977;
Spicer1978).Possiblybecausetherewerefewexpliciteconomicorlegalconsequencesassociatedwithsocialaccounting,broadacademicinterestinthisareasoonfaded.However,inthepastdecadetherehasbeenasubstantialincreaseininternational,federal,stateandevenlocalenvironmentalregulation,aswellasadramaticincreaseinthenumberoflawsuitsarisingfromviolationofenvironmentallawsandregulations.Becausethesechangesaffectallareasofaccounting(andotherbusinesspracticesaswell),considerationof"
EnvironmentalAccounting"
providesstudentswithanopportunitytoexaminehowaccountingpracticesrespondtonewlegal,economic,regulatoryandevenethicalpressures.Furthermore,firmsarebecomingmoreinterestedindevelopingandimprovingtheirownenvironmentalaccountingstrategiesandsystems(Schmidheiny1992).Arguably,a