通过绿色会计有色眼镜教学环境会计外文翻译.docx
- 文档编号:29908771
- 上传时间:2023-08-03
- 格式:DOCX
- 页数:11
- 大小:26.11KB
通过绿色会计有色眼镜教学环境会计外文翻译.docx
《通过绿色会计有色眼镜教学环境会计外文翻译.docx》由会员分享,可在线阅读,更多相关《通过绿色会计有色眼镜教学环境会计外文翻译.docx(11页珍藏版)》请在冰豆网上搜索。
通过绿色会计有色眼镜教学环境会计外文翻译
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,akeydifferencebetweensuccessfulandunsuccessfulfirmsofthefuturewillbehowquicklyandeffectivelytheyrespondtothisnewchallenge.Becauseenvironmentalstrategiesandsystemsarebecomingsoimportantinthecompetitivemarketplace,sensitizingourstudentstoenvironmentalissuesintheaccountingcurriculumprovidesagoodopportunitytomeetthatchallenge.
Critics(andcynics)viewtheterm"environmentalaccounting"asanoxymoron.However,amoreappropriatecharacterizationisthatthetermisajuxtapositionoftwo,onceunrelated,disciplines.Still,acleardefinitionissomewhatelusive.Inourview,environmentalaccountingisnot"accountingfortheenvironment,"oracourseinhowtovalue"natural"assetslikeold-growthtimberorthespottedowl.ItisnotacourseinhowtoprepareanEnvironmentalImpactStatement.Further,itisimportanttodifferentiatethisnewconceptfromtheclassicalconceptofNaturalResourceAccountinganditsmacroeconomicperspective.Atabasiclevel.EnvironmentalAccountingisacourse(orsubject)thatinvestigateshowenvironmentalissuesaffecttraditionalaccountingsubdisciplines.Thus,insomegrandersense,itisanewandextremelypowerfultoolforthemyriadoffirmsaddressingmeasurementandvaluationproblemsintheenvironmentalarea.
Somemayfearthatcharacterizingtheenvironmentwithnumbersorincorporatingenvironmentalimpactinthebottomlinewouldco-optethicalandmoralimperatives.However,throughenvironmentalaccounting,anattemptismadetoprovidebetterinputintothedecisionmakingprocessaboutenvironmentalimpacts.Forexample,inacapitalbudgetingcontextincorporatingenvironmentalissuesmaychangethefocusofdecisionmaking.Whentheadditionalcostsofremediatingapollutedsitefollowingoperationof"dirty"equipmentareincludedinanalysisofthecostofsuchequipment,decisionmakersmayshifttowardmore"environmentallyfriendly"technologies.Useofenvironmentalaccountingtechniquescantherebyhelpfirmsmovetowardapreventativeratherthancurativeapproachtoenvironmentalproblems.
Theremainderofthepaperexploresenvironmentalissueswithintheaccountingsubdisciplinesandinvestigatessomeofthesynergiesamongthemthatarefacilitatedthroughthestudyofenvironmentalaccounting.
FINANCIALACCOUNTING
InclusionofenvironmentalissuescanenhanceclassroomdiscussionofbasicFinancialAccountingissuessuchasdefinitionandmeasurementofassetsandliabilities.Inparticular,threegenericareascanbeexploredwithinanenvironmentalcontext:
(1)capitalizationversusexpensingofcosts;
(2)disclosureandrecognitionofcontingentliabilities;and(3)mandatoryandvoluntarydisclosurepractice.
Severaltechnicalaccountingrulesguidethefinancialreportingofenvironmentalconcerns.Someofthemajorstandardsandguidelinesaddressingenvironmentalissuesinclude:
StatementofFinancialAccountingStandards(SFAS)No.5oncontingentliabilities(1975);FinancialInterpretation(FIN)No.14oninterpretingSFASNo.5(1976);SFASNo.38onpre-acquisitioncontingenciesofpurchasedenterprises(1980);EmergingIssuesTaskForce(EITF)IssueNo.89-13onaccountingforthecostofasbestosremoval(1990);EITFIssueNo.90-8oncapitalizingversusexpensingcostsforremediationofenvironmentalcontamination(1991);EITFIssueNo.93-5concerningthetreatmentofpotentialrecoveries(fromotherprivatepartiesorinsurers)anddiscountingofenvironmentalliabilities(1993).Forpublicly-tradedcompanies,theSecuritiesandExchangeCommission(SEC)hasalsomandatedenvironmentaldisclosures.Theseinclude,amongothers,additionaldisclosuresinthemanagementdiscussionandanalysis(MD&A)portionofannualfilings;SECFinancialReportingRelease(FRR)No.36concerninginterpretationofMD&Adisclosurerules(1989),andSECStaffAccountingBulletin(SAB)No.92concerningaccountinganddisclosureforcertainlosscontingencies,primarilythoserelatingtoenvironmentalcosts(andwarranties)(1989).Mostrecently,theAmericanInstituteofCertifiedPublicAccountantshasissuedaStatementofPosition(SOP).TheSOPclarifiesapplicationofSFASNo.5(1975)andFINNo.14(1976)andidentifiescertainregulatorybenchmarkstohelpdeterminewhenliabilitiesmustberecognized(seeGill1995forareview).
Coursetopicsrelatedtotheseregulationscouldincludeaccountingforcontainmentofenvironmentalcontaminationandtreatmentcosts;estimationandrecognitionofcontingentenvironmentalliabilities;anddisclosureofpendingorthreatenedlegalactionandofmaterialeffectsofenvironmentalcomplianceoncapitalexpenditures,earningsandcompetitiveposition.Inadditiontocoveringtechnicalprocedures,implicationsoffinancialaccountingrulesforfirmvaluation,stakeholderwealthandmanagerialincentivescouldbeexplored.Costsassociatedwithremediationcanillustratetheparadoxicalnatureoftheaccountingprocess.Forexample,
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 通过 绿色 会计 有色眼镜 教学 环境 外文 翻译