中国社会责任会计披露研究

随着现代社会经济的飞速发展,产生了一系列的社会问题,这些问题与企业盲目地追求利润最大化的行为有着很大的关系.现在人们不仅关注企业的盈利情况,也越来越多的开始关注企业对社会责任的承担和履行情况,企业自身也采取了很多方式对社会责任信息进行披露.然而,目前的企业社会责任信息披露缺乏统一的标准与规范,并不能传递给人们客观、公正、可比的信息,有时却被用于企业之间的互相标榜.因此,本文就我国企业社会责任会计信息披露的问题进行了研究.     

构建我国社会责任会计的设想

社会责任会计是把企业与社会之间的相互关系当作社会责任,并以此为中心,采用会计特有的方法和技术,对企业主体的经营活动所带来的社会贡献和社会损失(或成本)进行反映和控制(即对企业社会效益和社会成本加以计量、报告)的会计。其目的在于提高企业的整体效益,以利于企业决定经营方针、评价业绩和揭示社会责任。目上海会计2003.522前我国社会责任会计的研究还不尽人意,本文试就构建我国社会责任会计的问题探索一点总体思路。(一)加强社会责任会计理论体系的研究。到目前为止,我国还没有建立起一套较为完善的社会责任会计理论框架。而实务中,…     

试论社会责任会计

社会在进步，经济在发展，传统会计理论对企业的运作越发显示出局限性。市场经济条件下，作为会计学科的一个分支-社会责任会计给企业带来了新的活力。     

会计的社会责任讨论

由于现代的会计有复杂的技术,一般要密切关注会计方法和研究的使用,而忽略了会计的社会责任.在整个会计过程中,不同程度的会计社会责任与会计的核算工作,将会计服务的范围延伸到了整个社会层面的社会责任.本文讨论了会计社会责任的一些基本方面,包括了起源、含义和分类,以及改善方法.     

会计社会责任

经济的发展伴随着众多社会问题,凸显了社会责任的重要性,相关问题也亟待解决.但是,现有企业对会计社会责任只有一个模糊的概念,对社会责任的披露也不充分.本文通过对会计社会责任的界定,阐述了会计社会责任的范围,并对社会责任的规范提出了建议.     

社会责任会计

社会责任会计产生于二十世纪六十年代，背景是：西方发达国家在发展经济的同时，也是暴露出工业化的一些弊端，较突出的是环境污染事故和职工伤亡事故时有发生，一味追求高额利润的企业不仅受到社会舆论的抨击，而且受到企业职工的抵制，这种情况导致社会对企业经营所造成的影响日益关注和企业管理当局在决策时不能不注意到企业的社会形象，社会责任会计应运而生，我国改革开放的实践证明，随着企业与外部的联系越来越紧密，企业也面临着越来越多的社会责任问题，因此，建立我国社会责任会计就非常必要了。     

环境会计与企业社会责任研究——中国会计学会环境会计专业委员会2011年年会综述

<正>为促进我国环境保护事业的发展,进一步推动我国环境会计和企业社会责任的理论研究与实务创新,中国会计学会环境会计专业委员会于2011年10月15日至16日在美丽的水电之都——湖北宜昌举办了以"环境会计与企业社会责任"为主题的2011年学术年会。此次年会由中南财     

论企业社会责任会计

本文从企业社会责任会计的界定入手,通过分析传统会计核算下,国民经济面临的诸多日益严峻的问题,得出实施企业责任会计的必要性,同时分析当前在中国影响社会责任会计实施的因素,最后提出相应的政策建议。     

论企业社会责任会计

本文从企业社会责任会计的界定入手,通过分析传统会计核算下,国民经济面临的诸多日益严峻的问题,得出实施企业责任会计的必要性,同时分析当前在中国影响社会责任会计实施的因素。最后提出相应的政策建议。     

我国推行社会责任会计的思考

在经济高速发展的背景下,我国目前的人居环境、产品质量、就业水平、人民的福利水平尚待提高。为此,党中央提出了建设资源节约型、环境友好型社会的号召,就是要改变传统的粗放型生产模式,实行高、精、尖的集约型的生产方式。因此,在我固构建、推行社会责任会计的要求已经迫在眉睫。本文分析了我国推行社会责任会计的必要性和重要意义,最后提出了大力推行社会责任会计的几点建议。     

Social accounting research: An Australasian perspective

This paper provides an insight into the nature and the extent of social accounting research being undertaken within Australasia. It demonstrates that Australasian researchers account for a significant amount of internationally published social accounting research, but emphasises that the research effort seems to be confined to a limited number of researchers perhaps reflecting a lack of ‘take-up’ in this area in terms of the scale of participation. Information is also presented about the relative propensity of journals within the sample to publish social accounting research, and identifies that ‘top tier’ accounting journals historically have not published social accounting research. The paper also considers various factors which seem to be impeding the ‘recruitment’ of new social accounting researchers.     

The societal relevance of management accounting: An introduction to the special issue

This essay introduces the special issue of Accounting and Business Research exploring the societal relevance of management accounting and locates the individual contributions within this research agenda. In contrast to prevailing, managerialist conceptions of relevance, the discussion is guided by an over-riding ambition to turn management accounting research “inside out” to examine the effects of management accounting practices on a broader range of constituencies and interests in society and the formation of such practices beyond individual organisations. I start by charting the development of extant and emerging debates on the relevance of management accounting research and practice and then outline some pertinent research themes worthy of further exploration. In doing so, I pay particular attention to emerging research illustrating how management accounting becomes implicated in the external regulation and governance of organisations, the shaping of markets and the wider, societal consequences of such processes. I also discuss some theoretical and methodological implications of exploring such topics.     

Qualitative accounting research: special issue introduction

This special issue dedicated to qualitative accounting research shows the commitment of Accounting & Finance to support and publish qualitative research. This introductory piece explains the rationale behind this commitment and recounts the process followed with this special issue, before introducing the papers published in it. The first paper in the special issue, co‐authored by De Villiers, Dumay and Maroun, will be of interest to a large cross‐section of accounting researchers, even those with a quantitative bent, because it dispels some myths around qualitative research, and it sets a research agenda that others may pursue.     

Social accounting: A Swedish attempt

A new approach to social accounting is outlined and its implementation in a major Swedish company described. The accounting system is based on a goal oriented model, with explicit consideration being given to the different interests of the different organization participants. The theoretical and practical bases and problems of the approach are discussed and an English Language translation of the social accounting report is appended.     

Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations

The paper addresses two distinct aspects of disharmony in international accounting standards setting. The first aspect relates to the political economic context of financial accounting standards. This is illustrated by the Chinese standards setters’ decision to allow the pooling of interests method of accounting for business combinations despite the prohibition of this method by both the FASB and the IASB. This decision by the Chinese standards setters appears to have been based on political economic factors related to the need for industrial reorganization in China rather than a desire to serve the needs of global capital markets. The second aspect of disharmony relates to the role played by differential understandings of the fundamental objectives of financial reporting in an international context. The IASB's goal of producing one set of global accounting standards to serve the needs of global capital markets has led to a reduction in the number of permissible accounting methods and a move towards the fair value accounting model. In particular, the IASB concluded that the acquisition method of accounting for business combinations should be the only method allowed for business combinations. In contrast, the Chinese standards setters have recognized the existence of both mergers and acquisitions, and in response they created two different methods of accounting for business combinations. Effectively, the Chinese standards setters developed an alternative approach to accounting for business combinations which challenges the IASB's goal of achieving international accounting convergence through the fair value model.     

The decline of the professionally-qualified accounting academic: Recruitment into the accounting academic community

The profile of the accounting academic has changed in recent years. The earliest academics were often recruited from the accountancy profession. Now the typical accounting academic recruit has a profile similar to the rest of the university, with the PhD being the qualification of choice. The reasons for this trend are examined using a cultural and institutional logics framework. The recruitment context and the institutional changes impacting on recruitment in accounting in academia are explored through the views of heads of department who have knowledge of both their institution’s recruitment policies and of the requirements of their discipline. As the research assessment process appears to be a driver of changing recruitment patterns, recruitment is considered in contrasting contexts: Scotland, where periodic research assessment takes place in both old and new universities, and the Republic of Ireland which does not have such a process. Despite differences in the views expressed by heads in these different contexts and differences in their research environments, the trend in all sectors is towards the recruitment (Scotland) or development (Republic of Ireland) of PhD holders rather than professionally qualified staff. The consequences for the nature of the discipline are discussed.     

Social and environmental accounting,organisational change and management accounting: A processual view

Consistent with calls for in-depth studies of social and environmental accounting and reporting (SEAR) intervention (Bebbington, 2007, Fraser, 2012, Contrafatto, 2012), our paper focuses on the interrelationship between organisational change and SEAR practices, as well as the involvement of management accounting in such organisational dynamics. Drawing insight from both Laughlin (1991) and Burns and Scapens’ (2000) theoretical frameworks, we explore the processes of change through which SEAR practices become elevated to strategising status, in the context of broader organisational and extra-organisational developments, but we also illuminate how institutionalised assumptions of profit-seeking limit the extent to which broader sustainability concerns become infused into day-to-day business practice. Our paper highlights the importance of management accounting in facilitating and shaping the cumulative path of SEAR practices (and sustainability more generally); however, we also heed caution against uncritical reliance upon conventional management accounting tools. The following paper extends our understanding of SEAR practices as cumulative process over time, an awareness of the potential limits to such developments in profit-seeking organisations, and stresses a need to be circumspect when involving management accounting.