مروری بر پژوهش‌های حسابداری اجتماعی و زیست محیطی در 25 سال گذشته

نوع مقاله : مقاله ترویجی

نویسنده

حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی، تهران، ایران

چکیده

شرکت‌ها در جوامعی که فعالیت می‌کنند به دلیل استفاده از منابع کمیاب می‌بایست نسبت به فعالیت‌ها و اقداماتی که انجام می‌دهند و آثار خارجی دارد پاسخگو باشند. یکی از موضوعات مطرح در زمینه مسئولیت اجتماعی شرکت‌ها پاسخگوئی در قبال محیط اجتماعی پیرامون شرکت و حفظ محیط زیست می‌باشد. پژوهش حاضر به بررسی توصیفی 25 سال پژوهش‌های حسابداری اجتماعی و زیست محیطی (SEA)  از دیدگاه انتقادی حسابداری (CPA) می‌پردازد. این پژوهش نشان می‌دهد که دیدگاه انتقادی حسابداری، ابزاری برای ارزیابی پژوهش‌های منتشر شده در طیف گسترده‌ای از موضوعات بحث شده پیرامون حسابداری اجتماعی و زیست محیطی با استفاده از رویکردهای گوناگون انتقادی، میانه روی و مدیریتی می‌باشد. با استفاده از تجزیه و تحلیل موضوعات مقالات منتشر شده در حوزه حسابداری اجتماعی و زیست محیطی به این نتیجه رسیدیم که موضوعاتی که بیشتر بر روی آنها تمرکز شده است در حوزه موضوعاتی مانند ایجاد تصویری جدید از حسابداری اجتماعی و زیست‌محیطی، با ارائه بینش‌های مفیدی برای استفاده از رویکردهای مخالف، پنهانکاری و ارائه بحث‌هایی که منعکس کننده دیدگاه‌های مختلف است، می‌باشد. در این پژوهش تاکید می‌شود که پژوهش‌گران در پژوهش‌های خود در حوزه حسابداری اجتماعی نیاز به بررسی‌های اساسی و بنیادی در کار خود دارند. مساله مهم دیگر نقش تعاملی پژوهش‌گران این حوزه با یکدیگر می‌باشد (هم از نظر چگونگی انجام پژوهش‌ها و همچنین در مورد محل انتشار آنها). برای به چالش کشیدن رویه موجود، به گسترش شفاف سازی و ایجاد توازن در آموزش‌ها نیز پرداخته شده است.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

A Review of the Social and Environmental Accounting Research in the Past 25 Years

نویسنده [English]

  • ALireza Javadipour
Accounting, Facuilty of Accounting & Management, Allameh Tabataba'i University, Tehran, Iran
چکیده [English]

Companies work within societies and use rare resources, thus they should be accountable for the activities and actions they carry out which have external influences. One of the major issues in the field of social responsibility is the accountability of companies to society and environment surrounding the company. This study provides a reflection on 25 years of social and environmental accounting (SEA) research within critical accounting. It is shown that critical accounting has been a major vehicle for disseminating SEA research with the published research coming from a variety of ‘critical’, ‘middle-of-the-road’, and ‘managerial’ perspectives. A number of topic areas attract attention with the most populated topic area relating to ‘new imaginings’ of accounting, with useful insights provided in terms of the use of counter, shadow, and dialogic accounts’ which reflect multiple voices and perspectives. It is emphasized within the study that SEA researchers need to examine the political foundations of their work. Important issues associated with SEA researchers’ role with engagement (both in terms of how they are undertaking their research, as well as where they are disseminating their results), in challenging existing practice, and in fostering a more enlightened and balanced form of education are addressed.

کلیدواژه‌ها [English]

  • Environmental Accounting
  • Social Accounting
  • Social responsibility
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