通过绿色会计有色眼镜教学环境会计外文翻译_精品文档.doc

通过绿色会计有色眼镜教学环境会计外文翻译_精品文档.doc

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本科毕业论文（设计）

外文翻译

外文题目AccountingThroughGreen-ColoredGlasses

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,theyprovideaparticularlyeffectivevehicleforillustratinghowtointegrateinformationandapproachesfrommultipleaccountingareas—therebygivingstudentsadeeperandbroaderunderstandingofaccountingtheoryanditsapplication.

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