حسابداری برای توسعه پایدار – مطالعه موردی City Farm ACCOUNTING FOR SUSTAINABLE DEVELOPMENT—A CASE STUDY OF CITY FARM
- نوع فایل : کتاب
- زبان : انگلیسی
- ناشر : Elsevier
- چاپ و سال / کشور: 2017
توضیحات
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مدیریت
مجله Critical Perspectives on Accounting – چشم انداز انتقادی در حسابداری
دانشگاه Faculty of Business and Computing, Southern Cross University, New South Wales, Australia
نشریه نشریه الزویر
گرایش های مرتبط حسابداری مدیریت
مجله Critical Perspectives on Accounting – چشم انداز انتقادی در حسابداری
دانشگاه Faculty of Business and Computing, Southern Cross University, New South Wales, Australia
نشریه نشریه الزویر
Description
Introduction Inextricably linked to the ecological crisis that confronts humankind are the activities of business organisations which result in the production of industrial waste and pollution and the consumption of a diminishing natural resource base (Holland and Petersen, 1995; Aplin et al., 1995; Trainer, 1996). Concern about the severity and pervasiveness of ecological destruction has led to a search for a new form of economic development that is consistent with desired ecological and social goals. Emerging from this search is the concept of sustainable development which has the potential to provide business with an alternative set of values to divert decision making away from a singular focus on economic performance. Attempts within the accounting discipline to absorb the sustainable development concept are in the exploratory stages and have led to a new form of accounting referred to as “accounting for sustainability”, or alternatively “accounting for sustainable development”. This form of accounting goes beyond conventional.
