Social and Environmental Accounting in the Western Capitalist Economies : a Review
Rachunkowość społeczna i środowiskowa w zachodnich gospodarkach kapitalistycznych : przegląd
Social accounting has never really been part of the traditional ortodoxy of Western accounting theory or practice. It remains, however, both a fertile area of insights and ideas as well as a potentially important social mechanism in the processes of accountability, control and the development of democracy. This paper (a) reviews the principal themes of social accounting as revealed by Western accounting literature and Western organisational practice; (b) attempts to explain what social accounting is and can be; and (c) to illustrate some of the problems preventing its wider acceptance. The paper then reviews two major and potentially influential themes: first, the notion of accountability and its implications for accounting; and, second, the new demands that the escalating environmental crisis throughout the world is placing upon the accounting process. (short original abstract)
Rachunkowość społeczna nigdy naprawdę nie była częścią tradycyjnej ortodoksji zachodniej teorii i praktyki rachunkowości. Pozostaje zarówno żyznym obszarem intuicji i idei, jak również potencjalnie ważnym mechanizmem społecznym w procesach rozrachunku, kontroli i rozwoju demokracji. Niniejsza praca: daje przegląd zasadniczych tematów rachunkowości społecznej na bazie zachodniej literatury dotyczącej rachunkowości i zachodniej praktyki organizacji,stara się wyjaśnić, czym jest i czym może być rachunkowość społeczna,próbuje zilustrować kilka problemów, przeciwdziałających jej szerszej akceptacji. Następnie praca daje przegląd dwóch głównych i potencjalnie wpływowych tematów: po pierwsze, określenie rozrachunku i jego wykorzystania w rachunkowości, po drugie, nowych wymagań, jakie stawia procesowi rachunkowości rozszerzający się kryzys ekologiczny na świecie. Te dwa tematy są bowiem najważniejsze i najbardziej wymagające z tych, którym musi stawiać czoła rachunkowość. To ostatnie zjawisko - środowiskowości - ma najgłębsze implikacje, nie tylko dla rachunkowości, ale także dla przetrwania ludzkości. (abstrakt oryginalny)
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