簡(jiǎn)介：GREENACCOUNTINGREFLECTIONSFROMACSRANDENVIRONMENTALDISCLOSUREPERSPECTIVECHARLESHCHOA,,DENNISMPATTENBAESSECBUSINESSSCHOOL,AVENUEBERNARDHIRSCH,BP50105,95021CERGYPONTOISECEDEX,FRANCEBDEPARTMENTOFACCOUNTING–5520,ILLINOISSTATEUNIVERSITY,NORMAL,IL617615520,USA1INTRODUCTIONWEAPPRECIATETHEOPPORTUNITYTOREFLECTON,SPECIFICALLY,THORNTON’S1993,2013CONTRIBUTIONSTOTHEDEBATEONENVIRONMENTALACCOUNTING,ANDMOREGENERALLY,ONWHATWESEEASTHECONCERNSTHATENVIRONMENTALANDSOCIALACCOUNTINGNEEDSTODEALWITH1WEHAVECAREFULLYREADHISNEWEXPOSITIONAND,GIVENITSRELIANCEONTHEORIGINALCAMAGAZINEARTICLE,WECAREFULLYREVIEWEDITASWELLLETUSSTATEFROMTHEBEGINNING,THATWEAGREEWHOLEHEARTEDLYWITHTHREEMAJORPOINTSFROMTHESEWORKSFIRST,LIKETHORNTON1993,P39,WEBELIEVETHAT‘‘WECAN’TREALLYDECIDEHOWTODOGREENACCOUNTINGUNTILWESETTLESOMEFUNDAMENTAL,EPISTEMOLOGICALISSUESOFWHATWEARESUPPOSEDTOACCOUNTFOR’’ANDWEDONOTBELIEVEWEHAVEMUCHCHANCEOFEVERSETTLINGTHOSEISSUESSECOND,WECONCURTHATTHEASSETRETIREMENTOBLIGATIONAROACCOUNTINGREQUIREMENTSNOWINPLACEAREANIMPROVEMENTOVERTHESITUATIONTHATEXISTEDWHENTHORNTONFIRSTDISCUSSEDENVIRONMENTALACCOUNTINGFINALLY,ANDPERHAPSMOSTIMPORTANTLYFOROURARGUMENT,WEAGREEWITHTHORNTON1993,P37THAT‘‘INFORMATIONISNEVERPERFECT’’WHEREWEDIFFER,ANDTHISPERHAPSRELATESBACKTOAGREEMENTNUMBERONE,ISONWHATWESEEASWITHINTHEPURVIEWOFTHEACCOUNTINGDOMAINCRITICALPERSPECTIVESONACCOUNTING242013443–447ARTICLEINFOARTICLEHISTORYRECEIVED31DECEMBER2012ACCEPTED23APRIL2013AVAILABLEONLINE27MAY2013MOTSCLE′SENVIRONNEMENTALSOCIALDE′VELOPPEMENTDURABLEPALABRASCLAVEAMBIENTALSOCIALSOSTENIBILIDADKEYWORDSENVIRONMENTALSOCIALSUSTAINABILITYABSTRACTINTHISCOMMENTARY,WEREFLECTONTHORNTON’S2013EXTENSIONTOHISORIGINALCAMAGAZINEARTICLEONENVIRONMENTALACCOUNTINGTHORNTON,1993ASWELLASTHEORIGINALCONTRIBUTIONGIVENOURBACKGROUNDINSOCIALANDENVIRONMENTALDISCLOSURERESEARCH,WEQUESTIONTHORNTON’SNARROWFOCUSONENVIRONMENTALACCOUNTINGASITRELATESTOTHEDEBITSANDCREDITSOFFINANCIALREPORTING,ANDWEATTEMPTTOILLUSTRATETHEPROBLEMSTHATVOLUNTARYENVIRONMENTALDISCLOSURECREATESWITHRESPECTTOREDUCEDINCENTIVESFORCOMPANIESTOIMPROVEENVIRONMENTALPERFORMANCEWECONCLUDEBYIDENTIFYINGOURCONCERNSWITHTHEFUTUREOFENVIRONMENTALACCOUNTINGGIVENTHERECENT‘REDISCOVERY’OFTHETOPICBYMAINSTREAMACCOUNTINGRESEARCHERS?2013ELSEVIERLTDALLRIGHTSRESERVEDCORRESPONDINGAUTHOREMAILADDRESSESCHOESSECEDUCHCHO,DMPATTEILSTUEDUDMPATTEN1THISSPECIALISSUEINCLUDESOTHERREFLECTIONPAPERSTHATPROVIDEDIFFERENTREACTIONSANDPERSPECTIVESDEEGAN,2013GRAY,2013SPENCEETAL,2013CONTENTSLISTSAVAILABLEATSCIVERSESCIENCEDIRECTCRITICALPERSPECTIVESONACCOUNTINGJOURNALHOMEPAGEWWWELSEVIERCOM/LOCATE/CPA10452354/–SEEFRONTMATTER?2013ELSEVIERLTDALLRIGHTSRESERVEDHTTP//DXDOIORG/101016/JCPA201304003HEFURTHERCITESABERCROMBIEETAL1984,P13TOMAKETHECASETHAT‘‘THELANGUAGEBYWHICHPEOPLEJUSTIFYTHEIRBEHAVIORWHENCHALLENGEDBYANOTHERSOCIALACTORISAN‘ACCOUNT’’’GRAY,2010,P47ASSUCH,WEARGUETHATINFORMATIONCOMPANIESVOLUNTARILYCHOOSETOPROVIDETHROUGH,ORIGINALLY,DISCLOSURESINTHEIRANNUALREPORTS,ANDMORERECENTLY,THROUGHWEBSITESANDSTANDALONECSRREPORTS,REPRESENTATTEMPTSTO‘ACCOUNT’FORTHEIRENVIRONMENTALANDSOCIALBEHAVIORS,ANDASSUCH,AREVERYMUCHWITHINTHEREALMOF‘ACCOUNTING’UNFORTUNATELY,MANYOFTHEPROBLEMSWEHADWITHTHEVOLUNTARYENVIRONMENTALDISCLOSUREOFTWENTYYEARSAGOREMAINUNCHANGEDTODAY,ANDWEWOULDLIKETOEXPANDTHORNTON’S1993ORIGINALBASECASETOILLUSTRATEOURCONCERNS3ANEXPANSIONOFTHETHORNTON1993EXAMPLELET’SASSUME,INSTEADOFASINGLEOILCOMPANY,AMARKETCONSISTINGOFTWOCOMPETINGFIRMSLET’SCALLTHEMGOODANDEVIL,ANDLET’SASSUMETHATATTHESTARTOFPERIODITHEYAREBOTHVALUEDINTHEMARKETAT1,000,000NOWLET’SASSUMETHEGOVERNMENTIMPOSESNEWREGULATIONSDESIGNEDTOREDUCETHEHARMFULEFFECTSOFOILCOMPANYACTIVITIESONTHEENVIRONMENTTHEMARKETMUSTNOWASSESSITSBELIEFSABOUTTHECOSTOFTHENEWREGULATIONSONEACHFIRM,EGGOOD,EGEVILFORTHESAKEOFSIMPLICITY,WENOTETHIS‘COST’INCLUDESALLOTHERPOTENTIALCHANGESINFUTURECASHFLOWS–THATIS,ITINCLUDESWHATTHORNTONLAIDOUTASXANDY,ASWELLASANYPOTENTIALPRODUCTPRICECHANGESTHATCOULDBEIMPOSEDTOOFFSETTHESECOSTSBECAUSETHEREGULATIONSAREMEANTTOREDUCEHARMFULEFFECTS,WECANASSUMETHATGWILLBEHIGHERFORTHEFIRMWHOSEOPERATIONSAREMOREHARMFUL,ANDASSUCH,INFORMATIONONEACHCOMPANY’SENVIRONMENTALPERFORMANCEWOULDAPPEARPOTENTIALLYTOHAVEVALUERELEVANCE5ONEPOTENTIALSOURCEOFENVIRONMENTALPERFORMANCEINFORMATIONISTHEDISCLOSURESCOMPANIESVOLUNTARILYCHOOSETOPROVIDEINTHEIRFINANCIALREPORTS6PROPONENTSOFVOLUNTARYDISCLOSURETHEORYVDTARGUETHATCOMPANIESCHOOSETOPROVIDEVOLUNTARYFINANCIALREPORTENVIRONMENTALDISCLOSURESDUETOINFORMATIONASYMMETRYBETWEENMANAGERSANDINVESTORSBETTERPERFORMERS,THEYARGUE,WANTTOSIGNALTOTHEMARKETTHEIRSUPERIORPOSITIONTHROUGHDISCLOSURE,WHILEWORSEPERFORMERSWILLCHOOSETOREMAINSILENTANDASSUCH,BEJUDGEDAN‘‘AVERAGETYPE’’FIRMCLARKSONETAL,2008,P304THISINTERPRETATIONOFTHECHOICETODISCLOSEISPERFECTLYLOGICALINAWORLDWHERENOOTHERSOURCESOFCOMPANIES’ENVIRONMENTALPERFORMANCEAREPUBLICLYAVAILABLEBUTTHATDOESNOTINCLUDETHEINVESTINGWORLDIN,FOREXAMPLE,NORTHAMERICAINTHEUS,MOSTMANUFACTURINGFIRMSANDUTILITIESAREREQUIREDTOPROVIDETOTHEENVIRONMENTALPROTECTIONAGENCYEPAANNUALESTIMATESOFTOXICSRELEASEDINTOTHEENVIRONMENTANDTHEEPAMAKESTHISINFORMATIONPUBLICLYAVAILABLEINFORMATIONONOTHERAIRANDWATERPOLLUTIONPERFORMANCEISSUESISALSOAVAILABLETHROUGHTHEEPASEE,EG,HUGHES,2000CLARKSONETAL,2004SIMILARREPORTINGISREQUIREDBYCOMPANIESINCANADATHROUGHTHENATIONALPOLLUTANTRELEASEINVENTORYMANAGEDBYENVIRONMENTCANADATHEREAREALSOPROPRIETARYFIRMSSUCHASMSCI,7SUTAINALYTICSORTRUCOSTTHATUSETHISDATA,ANDINFORMATIONGATHEREDFROMOTHERSOURCES,TOMAKEAVAILABLETOINTERESTEDUSERSATACOSTTHEIRASSESSMENTSOFFIRMS’ENVIRONMENTALANDSOCIALPERFORMANCEINAWORLDWHERECORPORATEENVIRONMENTALPERFORMANCEINFORMATIONISPUBLICLYAVAILABLE,ITISLESSCLEARWHYFIRMSCHOOSETOMAKEVOLUNTARYFINANCIALREPORTENVIRONMENTALDISCLOSURESONEPOSSIBILITY,BASEDONVDTARGUMENTS,ISTHATTHEPUBLICLYAVAILABLEINFORMATIONISINCOMPLETECERTAINLYAREALISTICPOSSIBILITYANDDOESNOTALLOWINVESTORSTOADEQUATELYASSESSWHOTHEBETTERPERFORMERSACTUALLYAREINTHISCASE,ASBEFORE,BETTERPERFORMERSDISCLOSETOSIGNALTHEIRSUPERIORPOSITIONHOWEVER,ACOMPETINGARGUMENT,LEGITIMACYTHEORY,SUGGESTSTHATCOMPANIESMAYUSEVOLUNTARYDISCLOSURETOREDUCETHEIREXPOSURETOSOCIALANDPOLITICALCOSTSPATTEN,1991,1992BYPROJECTINGANIMAGEOFENVIRONMENTALAWARENESSPROPONENTSOFLEGITIMACYTHEORYINCLUDINGUSARGUETHATTHISINCENTIVEAPPLIESINPARTICULARTOCOMPANIESWITHWORSEENVIRONMENTALPERFORMANCE,ANDSEVERALSTUDIESOVERTHEPASTTENYEARSPROVIDEEVIDENCESUPPORTINGSUCHARELATIONEG,AERTSANDCORMIER,2009CHOETAL,2012A,BPATTEN,2002RETURNINGTOOURADAPTATIONOFTHETHORNTONBASECASE,WEASSUME,CONSISTENTWITHTODAY’SWORLDANDTHEWORLDOF1993,THATPARTIALENVIRONMENTALPERFORMANCEINFORMATIONISAVAILABLEINTHEMARKET,ANDTHATTHEPREPONDERANCEOFTHATDATASUGGESTSGOODISABETTERENVIRONMENTALPERFORMERTHANEVILHOWEVER,AGAINCONSISTENTWITHTODAY’SWORLD,WHILEBOTHGOODANDEVILPROVIDEVOLUNTARYFINANCIALREPORTENVIRONMENTALDISCLOSURES,EVILPROVIDESAMOREEXTENSIVEARRAYOFINFORMATION,PARTICULARLYFOCUSINGONITSPROGRAMSANDOBJECTIVESINTHEENVIRONMENTALDOMAINSEE,EG,HOPWOOD,2009NOWWEWOULDHOPETHATINVESTORS,GIVENACCESSTOACTUALPERFORMANCEDATA,WOULDDISCOUNTOREVENIGNORETHEDISCLOSURESPROVIDEDBYEVILBUTBOTHEXPERIMENTALEG,MILNEANDPATTEN,2002ANDEMPIRICALFREEDMANANDPATTEN,2004INVESTIGATIONSPRESENTEVIDENCETHATTHATDOESNOTAPPEARTOBEWHATHAPPENSINSTEAD,THEIMPACTSOFNEGATIVEENVIRONMENTALPERFORMANCEAPPEARTOBEMITIGATED,ATLEASTTOSOMEEXTENT,BYTHEVOLUNTARYFINANCIALREPORTENVIRONMENTALDISCLOSUREIFITWEREONLYTHEMISGUIDEDINVESTORSWHOWOULDSUFFERFROMTHISMISINTERPRETATIONOFTHEINFORMATIONBEINGPROVIDED,WEWOULDNOTBE5ITISIMPORTANTTONOTEHERETHATWEARENOTASSUMINGTHATINVESTORSWOULDONLYASSESSTHEMARKETEFFECTSOFENVIRONMENTALPERFORMANCEATTHISTIMESIMILARTOTHORNTON1993,WEASSUMEANDEMPIRICALEVIDENCESUGGESTS–SEE,EG,HUGHES,2000CLARKSONETAL,2004THATTHEMARKETEFFECTSOFDIFFERENCESINENVIRONMENTALPERFORMANCEAREALREADYCAPTUREDINEQUITYVALUEWHATTHEINVESTORSNEEDTOASSESSATTHISPOINTINOUREXAMPLEISTHECHANGEINTHEAMOUNT,TIMING,ORCERTAINTYOFFUTURECASHFLOWSOWINGTOTHEEFFECTSOFTHENEWREGULATION6WHILEWEAREAWARETHATSOMEFINANCIALREPORTENVIRONMENTALDISCLOSURESAREMANDATORY,THEREISEVIDENCEOFALARGEVARIATIONINTHECOMPLIANCEWITHSUCHREGULATIONSACROSSFIRMSBUTALSO,ANDMOREIMPORTANTLY,ASIGNIFICANTLACKOFENFORCEMENTANDCONSEQUENCESFORNONCOMPLIANCEBLACCONIEREANDPATTEN,1994CHOANDPATTEN,2008GAMBLEETAL,1995THEREFORE,WECLASSIFYTHESEDISCLOSURESTOBEOFVOLUNTARYNATUREASWELL7MSCIRECENTLYPURCHASEDTHEMOREWELLKNOWNKLDRESEARCHANDANALYTICS,INC’SSOCIALPERFORMANCERATINGSDATABASECHCHO,DMPATTEN/CRITICALPERSPECTIVESONACCOUNTING242013443–447445

簡(jiǎn)介：4750英文單詞，英文單詞，27500英文字符，中文英文字符，中文8700字文獻(xiàn)出處文獻(xiàn)出處LEHMANG,KURUPPUSCAFRAMEWORKFORSOCIALANDENVIRONMENTALACCOUNTINGRESEARCHC//ACCOUNTINGFORUMELSEVIER,2017,413139146AFRAMEWORKFORSOCIALANDENVIRONMENTALACCOUNTINGRESEARCHGLENLEHMAN,SANJAYACHINTHANAKURUPPUABSTRACTTHISESSAYEXPLORESRECENTTRENDSINSOCIALANDENVIRONMENTALACCOUNTINGRESEARCHSEARWEOFFERABASICSEARTYPOLOGYTOEXAMINETHELIMITATIONSANDPOSSIBILITIESWITHINTHECURRENTDISCOURSESEARHASTAKENACORPORATEAPPROACHINLIBERALDEMOCRATICSOCIALSPACEOURTYPOLOGYEXAMINESTHEOPPORTUNITIESFORSEARTOINTERPRETANDCREATECHANGEINSOCIALPRACTICEKEYWORDSSOCIALANDENVIRONMENTALACCOUNTINGINTERPRETATIONCRITICALTHEORYPRAGMATISMEVALUATIVEFRAMEWORK1INTRODUCTIONACCOUNTINGHASTRADITIONALLYBEENDEPICTEDASANESSENTIALLYHISTORICALPRACTICE,BUTRECENTGLOBALDILEMMASOPENSOCIALANDENVIRONMENTALACCOUNTINGRESEARCHSEARTOISSUESOF1THEINCREASINGPROTECTIONISM,DISSATISFACTIONWITHPOLITICALPROCESSESANDPOSSIBLETENSIONSWITHGLOBALISATIONINTHEPOSTBREXITANDTRUMPERA,2CLIMATECHANGEPOLICY,PRACTICEANDREPORTINGINAWORLDMARKEDBYCOMMODIFIEDNEWSANDDUPLICITIOUSCAPITALISM,AND3THEGROWINGNEOLIBERALISATIONOFNGOSANDPUBLICSECTORINSTITUTIONSAMIDSTTHEDEEPENINGREFUGEECRISISANDFRACTURINGOFNATIONSTATESSEE,FOREXAMPLE,ARNOLDANDSIKKA,2001SIKKAANDLEHMAN,2015THISESSAYISINTENDEDASAGUIDEFORTHOSEAPPROACHINGTHEAREAFORTHEFIRSTTIMETOEXPLOREWHATSEARISRECENTSEARHASTAKENAMANAGERIALTURNWHICHARGUABLYDOESNOTFULLYEXPLORETHEDILEMMASTHATTHENATURALENVIRONMENTPOSESFORALLCITIZENSANDNATIONSTATESWEAGREEWITHPROFESSORRAYCHAMBERSTHATWHAT“ACCOUNTINGNEEDSISITSOWNCOPERNICANREVOLUTION”CHAMBERS,1999,P250–251WEBELIEVESEARMUSTCONTRIBUTESOLUTIONSTOTHESEGLOBALDILEMMASTOFUNDAMENTALLYREFLECTONITSELF,ITSTHEORETICALANDPHILOSOPHICALFOUNDATIONS,ANDCONSIDERITSPURPOSEINCREATINGMEANINGFULANDPOSITIVECHANGESEARCANCONTRIBUTETOTHESEISSUESWHENITEXAMINESGRAY’S2016,P156OBSERVATIONTHAT“WITHTHERISEANDRISEOFNEOLIBERALISM,THOSEWITHTHEPOWERANDTHEMONEYHAVESYSTEMATICALLYANDVERYEFFECTIVELYENSUREDTHATTHEYHAVEMOREOFBOTHATTHEEXPENSEOFWIDERSOCIETY”THROUGHTHELITERATURE,OURAIMISTODETERMINEHOWSEARCANCONTRIBUTETOIMPROVINGOURRELATIONSHIPSWITHTHENATURALENVIRONMENTOURPAPEROFFERSATENTATIVECLASSIFICATIONDEVELOPEDFROMFOURIDEALTYPESPROCEDURALETHICS,CRITICALTHEORY,POSTMODERNISMANDINTERPRETIVISMINSEAR,THESEHAVEMETAMORPHOSEDINTOTHEBUSINESSCASE,CRITICALTHEORY,RADICALTHEORYANDCRITICALREALISM/INTERPRETIVISMRECENTRESEARCH,ASOUTLINEDINTABLE2,SHOWSHOWTHESESTRANDSOFTHOUGHTNOLONGEROPERATEACCORDINGTOTHEGRANDNARRATIVESOUTLINEDBELOWINTABLE1TABLE1PHILOSOPHICALAPPROACHESTOCRITICALACCOUNTINGPROCEDURALETHICSKANTSTOBENTHAMQUADRANT1ACCOUNTINGTHEORISTSGALLHOFERANDCRITICALTHEORYMARXTOEARLYHABERMASQUADRANT2ACCOUNTINGTHEORISTSLAUGHLIN,BROADBENT,POSTMODERNISMDERRIDA,FOUCAULT,LACANQUADRANT3ACCOUNTINGTHEORISTSARRINGTON,FRANCIS,MESSNERINTERPRETIVISMGADAMER,HEIDEGGERQUADRANT4ACCOUNTINGTHEORISTSCOOPER,WILLMOTT,CURRENTSOCIALSYSTEMTHROUGHAFOCUSONETHICALANDMORALTRANSFORMATIONSTHEGENERALCLAIMOFMORALITYISTHATITISPOSSIBLETODEVELOPCOMMONALITIESFROMWITHINTHECURRENTSYSTEMASSUCH,THEREISHOPETHATMORALITYISCOMMENSURABLEACROSSDIFFERENTCULTURESANDIDENTITIESASENSEOFUNIVERSALITYANDAGLOBALCOMMON‘CHARACTEROFBEING’ISEMBEDDEDINSUCHTHINKINGITISARGUEDTHATSUCHASTRATEGYWILLCREATEIMPROVEDETHICALOUTCOMESINOURINTERACTIONSWITHEACHOTHER,WIDERCOMMUNITIESANDTHENATURALENVIRONMENTFORSEAR,THISNECESSARILYINVOLVESDETERMININGTHEETHICALCONTENTCONCERNINGTHEIMPACTANDOUTCOMESOFCORPORATEANDSOCIALSYSTEMSONOTHERCULTURESTOGETHERWITHTHENATURALENVIRONMENTTHIRD,CRITICALANDRADICALTHEORETICALAPPROACHESTOSEARAPPEALTOSUBSTANTIVEMORALNORMSSUCHASTHELEVELOFINEQUALITYINAGIVENSOCIETYTHISSTRANDOFRESEARCHQUESTIONSTHEVIABILITYOFBUSINESSASAMEANSTOCREATECHANGEINSEARWITHINCRITICALQUARTERSISADESIRETOEXAMINETHEDYNAMICSINTHEBASEANDSUPERSTRUCTUREOFCAPITALISTRELATIONSOFPRODUCTIONMANYCRITICALACCOUNTANTSARGUETHATTHEACCOUNTINGPROJECTPERPETUATESANUNJUSTSTATUSQUOANDEXPANDTHEEARLIERCRITICALEXPLANATIONSFORCORPORATESOCIALREPORTINGINTERMSOFSTAKEHOLDERANDLEGITIMACYTHEORYTHESETHEORIES,ITISARGUED,EXPLAINTHELIMITATIONSOFTHEROLEOFSOCIALANDENVIRONMENTALACCOUNTINGINTERMSOFAMELORIATING,MEDIATING,MODIFYINGANDTRANSFORMINGTHEFUNCTIONSOFACCOUNTINGINTHEPUBLICINTERESTHOWEVER,THEATTEMPTTOPOLITICISELEGITIMACYTHEORYANDSTAKEHOLDERTHEORYFAILSTOCAPTURETHEEXTENTTOWHICH,FOREXAMPLE,MARXIANANALYSISPERVADESTHEWAYWELOOKATTHEWORLD,ANDINDEED,HOWMARX’SOWNIDEASHAVEBEENTRANSFORMEDINUNIQUEWAYSFORTHETWENTIETHCENTURYMOSTRECENTLY,THEWORKOFTREGIDGA,MILNE,ANDKEARINS2015ASWELLASSIKKAANDSTITTLEINPRESSCRITIQUETHECORPORATEMODELANDQUESTIONWHETHERUNREGULATEDPROFITMAXIMISATIONISVIABLEINTHEMEDIUMTOLONGTERMLAST,ADISTINCTCRITICALREALISTORINTERPRETIVISTAPPROACHISSIGNIFICANTWITHINSEARUNERMANANDCHAPMAN,2014INTERPRETIVISMEMERGESFROMARISTOTELIANANDHEGELIANPHILOSOPHYITISANEVALUATORYFRAMEWORKANDISABOUTDISCLOSINGANDREVEALINGACTIONSANDPURPOSESFORSEAR,THISISIMPORTANTBECAUSEINTERPRETATIONMUSTREVEALDIFFERENTPOSSIBLESCENARIOSFROMAGIVENTEXTORNARRATIVESUCHASACCOUNTINGREPORTSTHUS,SEARCOMBINEDWITHINTERPRETIVISMREVEALSTHEIMPACTSOFTECHNOLOGIESSUCHASACCOUNTINGTHROUGHINTERPRETATION,THEACCOUNTANTCANOPENUPPARTICULARPHENOMENA,GUIDINGSEARRESEARCHTOPROVIDEDIFFERENTMEANINGSANDREVEALPERHAPSHIDDENINSIGHTSFORCHANGETHROUGHTHISEVALUATIVEPROCESS,THEINTERPRETIVISTFRAMEWORKPROVIDESRICHERACCOUNTS,NARRATIVES,REPORTSANDSTORIESABOUTTHERELATIONSHIPBETWEENHUMANITYANDNATURETHISEVALUATIVEREFLECTIONISGUIDEDBYTHEDESIRETOCONNECTUSTONEWSENSESOFOURSELVESANDOURRELATIONSHIPWITHNATUREINLARGEMEASURE,INTERPRETIVISMMAINTAINSTHATACCOUNTINGNOTONLYMASKSEXPLOITATIVERELATIONSBUTCLOSESOURTHINKINGTOVALUESOUTSIDEOFOURCURRENTSYSTEMSFOREXAMPLE,THEPOLITICALNORMINVOKEDBYMILNEANDGRAY,2013ANDGRAYANDMILNEINPRESSCALLFOREXPLANATIONSANDINTERPRETATIONSABOUTACTUALINTERACTIONSIN,ANDWITH,THENATURALWORLDINMANYRESPECTS,THISLINEOFRESEARCHISINTERPRETIVIST/CRITICALREALISTANDCANBEUSEDTOENQUIRETHEROLEOFSEAR3RECENTTHEMESINSEAR31THEBUSINESSCASEMANAGERIALISMANDSEARTHEBUSINESSCASEAPPROACHADVOCATESFORANUNREGULATEDROLEFORCORPORATIONSTOGUIDESEARPROPONENTSOFTHEBUSINESSCASECLAIMTHATENVIRONMENTALANDSOCIALVALUESARENOTINCOMPATIBLEWITHBUSINESSLOGICBUSINESSCASERESEARCHERSEXPLOREWAYSSEARAUGMENTEXISTINGBUSINESSOPERATIONSEGACHIEVEGREATEREFFICIENCYANDPROFITABILITYSIMULTANEOUSLYBUSINESS

簡(jiǎn)介：6300英文單詞，英文單詞，37500英文字符，中文英文字符，中文11萬(wàn)字萬(wàn)字文獻(xiàn)出處文獻(xiàn)出處ROBERTSRW,WALLACEDMSUSTAININGDIVERSITYINSOCIALANDENVIRONMENTALACCOUNTINGRESEARCHJCRITICALPERSPECTIVESONACCOUNTING,2015,327887SUSTAININGDIVERSITYINSOCIALANDENVIRONMENTALACCOUNTINGRESEARCHROBINWROBERTS,DANAMWALLACEABSTRACTDURINGITSRELATIVELYBRIEF,40YEARLIFEASARECOGNIZEDFIELDOFINQUIRYOWEN,2008,RESEARCHINSOCIALANDENVIRONMENTALACCOUNTINGSEAHASWITNESSEDITSFAIRSHAREOFSTRUGGLESWITHINBOTHTHEMAINSTREAMANDCRITICALACCOUNTINGLITERATUREONLYRECENTLY,THEELITEMAINSTREAMACADEMICJOURNALSINTHEUNITEDSTATESHAVEREDISCOVEREDSEARELATEDWORKONCORPORATESOCIALRESPONSIBILITY,ANDINAVASTMAJORITYOFTHATWORK,EARLIERSEASTUDIESAREEITHERNOTACKNOWLEDGEDEG,ELLIOTT,JACKSON,PEECHER,TINKERETAL,1991ATCERTAINPOINTSINTHEDEVELOPMENTOFSEARESEARCH,COMMONGROUNDHASBEENFOUNDTINKERENVIRONMENTALACCOUNTINGCORPORATESOCIALRESPONSIBILITYSUSTAINABILITYQUANTITATIVERESEARCH1INTRODUCTIONITSMODICUMOFJOURNALPUBLICATIONPRESENCENOTWITHSTANDINGFOREVIDENCESEELITERATUREREVIEWSBYGRAY,KOUHY,ROBERTS1FINDINGALTERNATIVELITERATURESTHATRESONATEWITHOURSTANCEONSEAAND2UNDERSTANDINGMAINSTREAMPOSITIVISTMETHODOLOGIESWELLENOUGHTODISARMTHEIRCRITICISMSTHESEISSUESAREBASEDONOUROBSERVATIONSANDEXPERIENCESWHILEWORKINGINTHE‘‘MIDDLEOFTHEROAD’’IE,NONMAINSTREAMBETWEENTHEMAINSTREAMANDCRITICALSEARESEARCHCOMMUNITIESANDTRYINGNOTTOGET‘‘RUNOVER’’WEACKNOWLEDGETHATTHEREAREOTHERPRESSINGISSUESRELATEDTOSEARESEARCH,BUTWEBELIEVETHATADDRESSINGTHESETWOISSUESSUCCESSFULLYINNONMAINSTREAMSEAWORKISVITALTOSEEINGOURPRIMARYGOALSACHIEVEDTHROUGHPUBLICATION3FINDINGCRITICALRELEVANCEINNONMAINSTREAMQUANTITATIVESEARESEARCHFORTHEMOSTPART,MAINSTREAMQUANTITATIVESEARESEARCHERSHAVEITEASYTHEORETICALLYSPEAKINGTHESOCIALSCIENCEASSUMPTIONSOFORDERANDOBJECTIVITYIE,SOCIOLOGICALPOSITIVISMANDNARROWASSUMPTIONSOFTRADITIONALNEOCLASSICALECONOMICSAREMAINTAINEDHYPOTHESESINMOSTOFTHISSTREAMOFRESEARCHBRUTEPOSITIVISMDOESNOTREQUIREREFINEDTHEORYTHEPOLITICALNATUREOF

簡(jiǎn)介：CONTENTSLISTSAVAILABLEATSCIENCEDIRECTACCOUNTINGFORUMJOURNALHOMEPAGEWWWELSEVIERCOM/LOCATE/ACCFORAFRAMEWORKFORSOCIALANDENVIRONMENTALACCOUNTINGRESEARCHGLENLEHMANA,SANJAYACHINTHANAKURUPPUB,?ASCHOOLOFCOMMERCE,UNIVERSITYOFSOUTHAUSTRALIA,AUSTRALIABSCHOOLOFCOMMERCE,UNIVERSITYOFSOUTHAUSTRALIA,AUSTRALIAARTICLEINFOKEYWORDSSOCIALANDENVIRONMENTALACCOUNTINGINTERPRETATIONCRITICALTHEORYPRAGMATISMEVALUATIVEFRAMEWORKABSTRACTTHISESSAYEXPLORESRECENTTRENDSINSOCIALANDENVIRONMENTALACCOUNTINGRESEARCHSEARWEOFFERABASICSEARTYPOLOGYTOEXAMINETHELIMITATIONSANDPOSSIBILITIESWITHINTHECURRENTDISCOURSESEARHASTAKENACORPORATEAPPROACHINLIBERALDEMOCRATICSOCIALSPACEOURTYPOLOGYEXAMINESTHEOPPORTUNITIESFORSEARTOINTERPRETANDCREATECHANGEINSOCIALPRACTICE1INTRODUCTIONACCOUNTINGHASTRADITIONALLYBEENDEPICTEDASANESSENTIALLYHISTORICALPRACTICE,BUTRECENTGLOBALDILEMMASOPENSOCIALANDENVIRONMENTALACCOUNTINGRESEARCHSEARTOISSUESOF1THEINCREASINGPROTECTIONISM,DISSATISFACTIONWITHPOLITICALPROCESSESANDPOSSIBLETENSIONSWITHGLOBALISATIONINTHEPOSTBREXITANDTRUMPERA,2CLIMATECHANGEPOLICY,PRACTICEANDREPORTINGINAWORLDMARKEDBYCOMMODIFIEDNEWSANDDUPLICITIOUSCAPITALISM,AND3THEGROWINGNEOLIBERALISATIONOFNGOSANDPUBLICSECTORINSTITUTIONSAMIDSTTHEDEEPENINGREFUGEECRISISANDFRACTURINGOFNATIONSTATESSEE,FOREXAMPLE,ARNOLDANDSIKKA,2001SIKKAANDLEHMAN,2015THISESSAYISINTENDEDASAGUIDEFORTHOSEAPPROACHINGTHEAREAFORTHEFIRSTTIMETOEXPLOREWHATSEARISRECENTSEARHASTAKENAMANAGERIALTURNWHICHARGUABLYDOESNOTFULLYEXPLORETHEDILEMMASTHATTHENATURALENVIRONMENTPOSESFORALLCITIZENSANDNATIONSTATESWEAGREEWITHPROFESSORRAYCHAMBERSTHATWHAT“ACCOUNTINGNEEDSISITSOWNCOPERNICANREVOLUTION”CHAMBERS,1999,P250–251WEBELIEVESEARMUSTCONTRIBUTESOLUTIONSTOTHESEGLOBALDILEMMASTOFUNDAMENTALLYREFLECTONITSELF,ITSTHEORETICALANDPHILOSOPHICALFOUNDATIONS,ANDCONSIDERITSPURPOSEINCREATINGMEANINGFULANDPOSITIVECHANGESEARCANCONTRIBUTETOTHESEISSUESWHENITEXAMINESGRAY’S2016,P156OBSERVATIONTHAT“WITHTHERISEANDRISEOFNEOLIBERALISM,THOSEWITHTHEPOWERANDTHEMONEYHAVESYSTEMATICALLYANDVERYEFFECTIVELYENSUREDTHATTHEYHAVEMOREOFBOTHATTHEEXPENSEOFWIDERSOCIETY”THROUGHTHELITERATURE,OURAIMISTODETERMINEHOWSEARCANCONTRIBUTETOIMPROVINGOURRELATIONSHIPSWITHTHENATURALENVIRONMENTOURPAPEROFFERSATENTATIVECLASSIFICATIONDEVELOPEDFROMFOURIDEALTYPESPROCEDURALETHICS,CRITICALTHEORY,POSTMODERNISMANDINTERPRETIVISMINSEAR,THESEHAVEMETAMORPHOSEDINTOTHEBUSINESSCASE,CRITICALTHEORY,RADICALTHEORYANDCRITICALREALISM/INTERPRETIVISMRECENTRESEARCH,ASOUTLINEDINTABLE2,SHOWSHOWTHESESTRANDSOFTHOUGHTNOLONGEROPERATEACCORDINGTOTHEGRANDNARRATIVESOUTLINEDBELOWINTABLE1OURNEWCLASSIFICATIONFORSEARISDEVELOPEDFROMANANALYSISOFTHETHEME,ARGUMENTANDPURPOSEOFSOMERECENTARTICLESINLEADINGJOURNALSTABLE2PROVIDESAFRESHEXAMINATIONOFTRENDSINSEAR,ILLUMINATINGTHEROLETHATOTHERSTRANDSOFRESEARCHMIGHTPLAYTHETABLEREVEALSAFRAGMENTATIONINTHEVARIOUSAPPROACHESBETWEENCRITICAL,INTERPRETIVIST,RADICALANDREALISTWEOBSERVETHATTHEBUSINESSCASENOWDOMINATESSEARTHEORYANDPRACTICEITRELIESONTHEEXISTINGSOCIALSTRUCTURESOFLIBERALDEMOCRACIESANDDOVETAILSWITHACCOUNTINGRESEARCHTHATDEALSWITHPOSITIVISMTHISFRAGMENTATIONREVEALSAPROBLEMFORMODERNCOMMUNITIESHTTP//DXDOIORG/101016/JACCFOR201707001RECEIVED15NOVEMBER2016RECEIVEDINREVISEDFORM8JULY2017ACCEPTED8JULY2017?CORRESPONDINGAUTHOREMAILADDRESSSANJAYAKURUPPUUNISAEDUAUSCKURUPPUACCOUNTINGFORUM412017139–146AVAILABLEONLINE27JULY201701559982/?2017ELSEVIERLTDALLRIGHTSRESERVEDMARKACCOUNTINGREPORTSTHUS,SEARCOMBINEDWITHINTERPRETIVISMREVEALSTHEIMPACTSOFTECHNOLOGIESSUCHASACCOUNTINGTHROUGHINTERPRETATION,THEACCOUNTANTCANOPENUPPARTICULARPHENOMENA,GUIDINGSEARRESEARCHTOPROVIDEDIFFERENTMEANINGSANDREVEALPERHAPSHIDDENINSIGHTSFORCHANGETHROUGHTHISEVALUATIVEPROCESS,THEINTERPRETIVISTFRAMEWORKPROVIDESRICHERACCOUNTS,NARRATIVES,REPORTSANDSTORIESABOUTTHERELATIONSHIPBETWEENHUMANITYANDNATURETHISEVALUATIVEREFLECTIONISGUIDEDBYTHEDESIRETOCONNECTUSTONEWSENSESOFOURSELVESANDOURRELATIONSHIPWITHNATUREINLARGEMEASURE,INTERPRETIVISMMAINTAINSTHATACCOUNTINGNOTONLYMASKSEXPLOITATIVERELATIONSBUTCLOSESOURTHINKINGTOVALUESOUTSIDEOFOURCURRENTSYSTEMSFOREXAMPLE,THEPOLITICALNORMINVOKEDBYMILNEANDGRAY,2013ANDGRAYANDMILNEINPRESSCALLFOREXPLANATIONSANDINTERPRETATIONSABOUTACTUALINTERACTIONSIN,ANDWITH,THENATURALWORLDINMANYRESPECTS,THISLINEOFRESEARCHISINTERPRETIVIST/CRITICALREALISTANDCANBEUSEDTOENQUIRETHEROLEOFSEAR3RECENTTHEMESINSEAR31THEBUSINESSCASEMANAGERIALISMANDSEARTHEBUSINESSCASEAPPROACHADVOCATESFORANUNREGULATEDROLEFORCORPORATIONSTOGUIDESEARPROPONENTSOFTHEBUSINESSCASECLAIMTHATENVIRONMENTALANDSOCIALVALUESARENOTINCOMPATIBLEWITHBUSINESSLOGICBUSINESSCASERESEARCHERSEXPLOREWAYSSEARAUGMENTEXISTINGBUSINESSOPERATIONSEGACHIEVEGREATEREFFICIENCYANDPROFITABILITYSIMULTANEOUSLYBUSINESSCASETHEORISTSENCOURAGEAPRAGMATICENGAGEMENTWITHBUSINESSMANAGERIALISTPERSPECTIVESASABETTERSTRATEGYTHANRELYINGONCRITICALPROCESSESOFTRANSFORMATIONINSEABURRITTANDSCHALTEGGER,2010THEYCLAIMTOBEABLETOCREATE‘WINWIN’SOLUTIONSWHEREBUSINESSOBJECTIVESCANRESULTINIMPROVEDENVIRONMENTALOUTCOMESTYPICALOFTHEBUSINESSNARRATIVEINSEARISTHEWORKOFBAKERANDSCHALTEGGER2015A,2015BTOWHOM‘OURENVIRONMENT,OURORGANISATIONSANDOURSOCIALRELATIONSEXISTBECAUSEOFTHECHOICESANDMEANINGSTHATWE,ASINDIVIDUALSANDCOLLECTIVES,ASCRIBETOTHEMOVERTIME’P270ASSUCH,THEVALUEOFNATUREEMANATESFROMHUMANTHOUGHTSASSOCIATEDWITHMINDDEPENDENTREPRESENTATIONSOFEXTERNALPHENOMENATHISAPPROACHTOCONNECTIONWITHNATUREOCCURSWITHOUTCRITICALREFLECTIONONTHESUPPOSITIONTHATNATUREITSELFCONTAINSMEANINGANDINTRINSICVALUEBAKERANDSCHALTEGGER2015A,2015BARGUETHATITISPRAGMATICTOSHADOWCORPORATEFINANCIALREPORTINGTHROUGHSEASOCIALANDENVIRONMENTALACCOUNTINGREPORTINGISSUES2IMPLICITINMUCHOFTHERECENTSEAREPORTINGLITERATUREISTHESUPPOSITIONTHATTHEEXISTINGFRAMEWORKISAPRAGMATICJUSTIFICATIONFORIMPLEMENTINGTHESENEWREPORTINGTECHNOLOGIESGRAY,2013ARATIONALEWHICHSITSMOREEASILYINTHELAPSOFPRACTITIONERSWITHOUT“ROCKINGTHEBOAT”SEE,FOREXAMPLE,THORNTON,2013,P439AGAIN,THISREFLECTSTHEVIEWTHATSOCIALANDENVIRONMENTALINFORMATIONINEXTERNALREPORTSWILLDRIVECHANGEHOWEVER,THEFOCUSREMAINSONPROCEDURALPERFORMANCE,ITSELFAREFLECTIONOFNEOLIBERALIDEOLOGICALASSUMPTIONSANDVIEWPOINTSTHISSTRANDOFTHELITERATURERELIESONASSUMPTIONSOFINDIVIDUALISMANDMARKETCOMPETITIONNEOLIBERALASSUMPTIONSOFCOMPETITIONANDVOLUNTARISMUNDERTHEORISETHECOMMONBONDSTHATHOLDSOCIETIESTOGETHERWITHOUTAFULLYWORKEDOUTHOLISTICFRAMEWORK,THEROLEOFBUSINESSWILLREMAINUNDERTHEORISEDTHESECTIONSTHATFOLLOWEXAMINEPOLITICALANDSOCIALTHEORISINGWHICHENABLEAGREATERAPPRECIATIONOFTHECONNECTIONSBETWEENNATUREANDSOCIETY32EVOLUTIONARYTHEORYBOTHEVOLUTIONARYANDCRITICALAPPROACHESTOCSREXISTWITHINSEAREVOLUTIONARYAPPROACHESHAVETAKENTHEFORMOFDIALOGICACCOUNTSWHICHAIMTOCREATESOCIALANDENVIRONMENTALCHANGEWITHINTHECURRENTSOCIALSTRUCTURES3CONTRAFATTO,THOMSON,ANDMONK2015ANDTHOMSON2015CALLFORSYNERGISTICRELATIONSHIPSBETWEENBUSINESSANDGOVERNMENTALINSTITUTIONSSUCHASLOCALCOUNCILSTHESEINSTITUTIONSPOSSESSTHEPOTENTIALTOINFORMTHEPEOPLEINTHEPUBLICSPHERETOWHOMTHENATURALENVIRONMENTISASIGNIFICANTSOURCEOFTHESELFCURRENTRESEARCHMERELYENDORSESLIBERALDEMOCRATICSTRUCTURESANDDONOTCONSIDERTHEIMPLICATIONSTHATLANGUAGEANDDISCOURSESHAVEONCOMMUNITIESARRINGTONARRINGTONLEHMAN,2013,2017BTHESEAREPRESSINGISSUESGIVENTHERISEOFNEOLIBERALCONCEPTIONSABOUTWHATISTHEROLEOFBUSINESSINCOMMUNITYANDSOCIETYSEE,FOREXAMPLE,WALKER,2016CRITICALAPPROACHESTOCSRESTABLISHAVISIONOFWHATISNOWANDSHOULDBEASALIENTFEATUREOFANYCHANGEPROCESSOUREVOLUTIONARYAPPROACHISPREDICATEDONTHOMSON2014WHOADVOCATESFORGRAY,BRENNAN,ANDMALPASS2014APPROCHWHICH“GOESBEYONDCRITIQUE,PRESENTSANORMATIVEANALYSISOFALTERNATIVE‘VOYAGESOFEXPLORATION’FORSOCIALACCOUNTINGRESEARCHANDPROVIDESAVISIONOFWHATSOCIALACCOUNTINGSHOULDBE”P274HISVISIONINCLUDES“DIFFERENTSCENARIOSWHERESOCIALACCOUNTINGANDACCOUNTABILITYPRACTICESAPPROPRIATELYRECONSTITUTEDCOULDBEEFFECTIVELYINTEGRATEDINTOSUSTAINABLETRANSFORMATIONPROGRAMMES”P274GUIDEDBYTHOMSON2014,WEBELIEVETHATWHATDIFFERENTIATESCRITICALAPPROACHESFROMEVOLUTIONARYAPPROACHESISTHEDESIRETOTRANSFORMTHESOCIALSYSTEMWHICHCAUSESTHEENVIRONMENTALANDSOCIALCRISESCONFRONTINGMODERNCOMMUNITIESEVOLUTIONISTSSEARCHTOFINDBREAKPOINTSINTHESYSTEMINTHISVEIN,DRAWINGONWRIGHTSTHEORETICALPOSITIONING,GRAYETAL2014PROVIDENEWEVOLUTIONARYINSIGHTSTHEYPROPOSEANAGENDAFORFUTURESOCIALACCOUNTINGANDACCOUNTABILITYRESEARCHBASEDONINTERSTITIALACCOUNTSWHICHSEARCHFORCRACKSINTHESOCIALFABRICINPARTICULAR,INTERSTITIALACCOUNTSWOULDOFFERNOTONLYACRITICALPERSPECTIVE,BUTALSOANEVOLUTIONARYSEARFOCUSWHICHCONSTRUCTSA“RESPONSIBLESOCIALACCOUNTINGACADEMICCOMMUNITYALIGNEDWITHTHENORMATIVEOBJECTIVEOFSUSTAINABLETRANSFORMATION”2REPRESENTATIVEOFTHEBUSINESSCASELITERATUREAREGEORGE,SITINABIHA,JALALUDIN,ANDABDALLA2016,MONTECCHIA,GIORDANO,ANDGRIECO2016MORIOKAANDCARVALHO2016A,2016B,ANDTHIJSSENS,BOLLEN,ANDHASSINK20163PERSPECTIVESDEVELOPEDBYGRAY2010,2013EXPRESSESCONCERNTHATTHESTRUCTURALANDSOCIALCAUSESOFENVIRONMENTALPROBLEMSHAVENOTBEENADDRESSEDGLEHMAN,SCKURUPPUACCOUNTINGFORUM412017139–146141

簡(jiǎn)介：SUSTAININGDIVERSITYINSOCIALANDENVIRONMENTALACCOUNTINGRESEARCHROBINWROBERTS,DANAMWALLACEKENNETHGDIXONSCHOOLOFACCOUNTING,UNIVERSITYOFCENTRALFLORIDA,ORLANDO,FL32816,UNITEDSTATESCRITICALPERSPECTIVESONACCOUNTING32201578–87ARTICLEINFOARTICLEHISTORYAVAILABLEONLINE8MAY2015KEYWORDSSOCIALACCOUNTINGENVIRONMENTALACCOUNTINGCORPORATESOCIALRESPONSIBILITYSUSTAINABILITYQUANTITATIVERESEARCHMOTSCLE′SCRITIQUEENVIRONNEMENTALSOCIALPALABRASCLAVECRI′TICAAMBIENTALSOCIALABSTRACTDURINGITSRELATIVELYBRIEF,40YEARLIFEASARECOGNIZEDFIELDOFINQUIRYOWEN,2008,RESEARCHINSOCIALANDENVIRONMENTALACCOUNTINGSEAHASWITNESSEDITSFAIRSHAREOFSTRUGGLESWITHINBOTHTHEMAINSTREAMANDCRITICALACCOUNTINGLITERATUREONLYRECENTLY,THEELITEMAINSTREAMACADEMICJOURNALSINTHEUNITEDSTATESHAVEREDISCOVEREDSEARELATEDWORKONCORPORATESOCIALRESPONSIBILITY,ANDINAVASTMAJORITYOFTHATWORK,EARLIERSEASTUDIESAREEITHERNOTACKNOWLEDGEDEG,ELLIOTT,JACKSON,PEECHER,TINKERETAL,1991ATCERTAINPOINTSINTHEDEVELOPMENTOFSEARESEARCH,COMMONGROUNDHASBEENFOUNDTINKERROBERTS1FINDINGALTERNATIVELITERATURESTHATRESONATEWITHOURSTANCEONSEAAND2UNDERSTANDINGMAINSTREAMPOSITIVISTMETHODOLOGIESWELLENOUGHTODISARMTHEIRCRITICISMSTHESEISSUESAREBASEDONOUROBSERVATIONSANDEXPERIENCESWHILEWORKINGINTHE‘‘MIDDLEOFTHEROAD’’IE,NONMAINSTREAMBETWEENTHEMAINSTREAMANDCRITICALSEARESEARCHCOMMUNITIESANDTRYINGNOTTOGET‘‘RUNOVER’’WEACKNOWLEDGETHATTHEREAREOTHERPRESSINGISSUESRELATEDTOSEARESEARCH,BUTWEBELIEVETHATADDRESSINGTHESETWOISSUESSUCCESSFULLYINNONMAINSTREAMSEAWORKISVITALTOSEEINGOURPRIMARYGOALSACHIEVEDTHROUGHPUBLICATION3FINDINGCRITICALRELEVANCEINNONMAINSTREAMQUANTITATIVESEARESEARCHFORTHEMOSTPART,MAINSTREAMQUANTITATIVESEARESEARCHERSHAVEITEASYTHEORETICALLYSPEAKINGTHESOCIALSCIENCEASSUMPTIONSOFORDERANDOBJECTIVITYIE,SOCIOLOGICALPOSITIVISMANDNARROWASSUMPTIONSOFTRADITIONALNEOCLASSICALECONOMICSAREMAINTAINEDHYPOTHESESINMOSTOFTHISSTREAMOFRESEARCHBRUTEPOSITIVISMDOESNOTREQUIREREFINEDTHEORYTHEPOLITICALNATUREOFTHESEMETATHEORETICALASSUMPTIONSAREALMOSTNEVEREVENACKNOWLEDGED,MUCHLESSARTICULATEDINUSELITEMAINSTREAMQUANTITATIVESEARESEARCHORMAINSTREAMACCOUNTINGRESEARCHINGENERALARNOLD,2009THERESEARCHERSANDTHEIRTARGETEDAUDIENCEWHOWORKWITHINTHISGENREOFACCOUNTINGRESEARCHAREASSUMEDTOHOLDASUBSTANTIALLYSIMILARWORLDVIEWIFONLYIMPLICITLYSOSIMILARTHATFUNDAMENTALASSUMPTIONSAPPEARNONCONTROVERSIALORPERHAPSTRIVIALTHISAPPARENTLACKOFREFLECTIONSEEMSTOSTEMFROMTHEIRHOMOGENEOUSANDNARROWDOCTORALTRAININGSCHWARTZ,WILLIAMS,LEHMAN,2001SPENCEETAL,2010FROMOURPERSPECTIVE,THECRUXOFTHEDILEMMAFORANYSEARESEARCHEROPERATINGOUTSIDETHEMAINSTREAMISINDETERMININGTHEBESTSTRATEGYFORINFLUENCINGBROADBASEDACADEMICDEBATEONCRITICALISSUESOFPLANETARYSUSTAINABILITYANDSOCIALJUSTICETHISSITUATIONRETURNSUSTOOURDILEMMACONCERNINGNONMAINSTREAMQUANTITATIVESEARESEARCHBEINGSTUCKBETWEENTHE‘‘ROCK’’OFMAINSTREAMSEARESEARCHANDTHE‘‘HARDPLACE’’OFCRITICALSEARESEARCHOPERATINGINTHE‘‘MIDDLEOFTHEROAD’’ANDRISKINGBECOMINGA‘‘DEADARMADILLO’’WITHTHEORETICALDEBATEVIRTUALLYNONEXISTENTINELITEMAINSTREAMQUANTITATIVESEARESEARCHANDTHATRESEARCHSTREAMBEINGWELLENTRENCHEDINTHESTATUSQUO,WETHINKTHATNONMAINSTREAMQUANTITATIVESEARESEARCHERSARELEFTWITHTHREEVIABLEANDWORTHWHILEOPTIONSTHATCANCONTINUETOCREATERESEARCHTHATCONTRIBUTESTOOURCOLLECTIVEASPIRATIONSTOIMPROVEPLANETARYSUSTAINABILITYANDSOCIALJUSTICETHEYARE1ACTTHEORETICALLYAGNOSTICANDCHALLENGEUSELITEMAINSTREAMRESULTSWITHINTHEBOUNDARIESOFTHEIROWNRESEARCHTRADITIONSANDLANGUAGEBEREALTHORNSINTHEIRSIDE2DEVELOPAND/ORIMPORTTHEORIESFROMALTERNATIVELITERATURESTHATHAVESOMEELEMENTSINCOMMONWITHTHEBROADERMAINSTREAMATTEMPTTOINITIATESUBSTANTIVE,RELEVANTDEBATEWITHINANACCEPTABLELEVELOFSHAREDUNDERSTANDINGWITHOUTEXPLICITLYRENOUNCINGTHESTATUSQUO3ADVANCECRITICALSEARESEARCHUSINGOBJECTIVISTMETHODOLOGIESBROADENTHEPURVIEWOFPOLITICALECONOMYPERSPECTIVESTHESEOPTIONSARENOTNEWANDCANBEEVIDENCEDTHROUGHTHEINDIVIDUALRESEARCHAGENDASOFMANYNONMAINSTREAMQUANTITATIVESEARESEARCHERSGUIDRYANDPATTEN2012PROVIDEANEXCELLENTEXAMPLEOFOPTIONONETHISSTUDYUSESAMAINSTREAMAPPROACHTOSEARESEARCHTOCHALLENGEPREVIOUSSTUDIESTHATSUPPORTEDNEOCLASSICALECONOMICSBASEDEXPLANATIONSFORTHEINCLUSIONOFFINANCIALCONTROLVARIABLESINENVIRONMENTALDISCLOSUREMODELSTHEPAPEROPERATESWITHINTHEFUNDAMENTALMETHODOLOGICALASSUMPTIONSOFMAINSTREAMSEARESEARCH,YETATTEMPTSTOPROVIDEANALTERNATIVERWROBERTS,DMWALLACE/CRITICALPERSPECTIVESONACCOUNTING32201578–8780

簡(jiǎn)介：點(diǎn)擊查看更多外文翻譯--企業(yè)社會(huì)責(zé)任和經(jīng)營(yíng)績(jī)效的實(shí)證分析——以馬來(lái)西亞經(jīng)濟(jì)環(huán)境為例精彩內(nèi)容。

簡(jiǎn)介：點(diǎn)擊查看更多[雙語(yǔ)翻譯]綠色會(huì)計(jì)外文翻譯--綠色會(huì)計(jì)從企業(yè)社會(huì)責(zé)任和環(huán)境披露角度反思中英全精彩內(nèi)容。

簡(jiǎn)介：點(diǎn)擊查看更多[雙語(yǔ)翻譯]外文翻譯--社會(huì)和環(huán)境會(huì)計(jì)研究框架中英全精彩內(nèi)容。

簡(jiǎn)介：點(diǎn)擊查看更多[雙語(yǔ)翻譯]外文翻譯--保持社會(huì)和環(huán)境會(huì)計(jì)研究的多樣性中英全精彩內(nèi)容。

簡(jiǎn)介：寒假社會(huì)實(shí)踐報(bào)告寒假社會(huì)實(shí)踐報(bào)告實(shí)踐的主題環(huán)境保護(hù)時(shí)間2013年1月20日2013年2月20日地點(diǎn)山東省濰坊市昌邑市現(xiàn)將此次實(shí)踐活動(dòng)的有關(guān)情況報(bào)告于下人們都有這樣的經(jīng)歷一大盒禮品，拆開一看，大部分是用泡沫塑料填充的；去商店買一支牙膏或一盒玩具，售貨員會(huì)用一個(gè)小塑料袋包裝；去快餐店吃快餐，服務(wù)員會(huì)遞給你一份用塑料盒裝的飯菜；去農(nóng)貿(mào)市場(chǎng)，可以收集到一大堆塑料袋，蔬菜、水果、肉類、米面無(wú)一不用塑料袋裝給你，甚至買一頭蒜，也會(huì)用一只小塑料袋裝起來(lái)。塑料制品給我們的生活帶來(lái)的許多方便，而且價(jià)錢也便宜。但是，你可曾想過(guò)，它在為人們提供方便的同時(shí)，也給人們帶來(lái)了一場(chǎng)“白色災(zāi)難”。同時(shí)這些“白色污染”也很大程度上折射出一種不良現(xiàn)象浪費(fèi)?，F(xiàn)如今國(guó)家大力提倡節(jié)約，反對(duì)鋪張浪費(fèi)，掀起的一潮潮的“光盤計(jì)劃”讓我們廣大百姓感受到正能量的存在。為了響應(yīng)社會(huì)節(jié)約要求，我們必須要反對(duì)浪費(fèi)，節(jié)儉生活，做到這樣我們的“白色污染”方能解決。想想新聞上那些由于“浪費(fèi)和白色污染”引起的災(zāi)難和那些觸目驚心的數(shù)字，無(wú)疑讓我們感覺(jué)生存和環(huán)境息息相關(guān)5、我又去了昌邑市環(huán)衛(wèi)所。環(huán)衛(wèi)所的李叔叔告訴我，在他們昌邑市，每天有300多名環(huán)衛(wèi)工人為昌邑的環(huán)境衛(wèi)生辛勤地工作著。在那里，我還了解到了“白色污染”的真正組成，并初步了解了“白色污染”危害。6、為了擺脫困難，在學(xué)長(zhǎng)和同學(xué)的幫助下，我利用網(wǎng)絡(luò)進(jìn)行研究。網(wǎng)絡(luò)會(huì)是我的得力助手，我在QQ空間里發(fā)起了問(wèn)卷調(diào)查，雖然僅僅局限于我的好友，但也是不可忽視的力量。在網(wǎng)上我尋找到了一片廣闊的空間，使我對(duì)“白色污染”有了更為深刻的認(rèn)識(shí)。這對(duì)我撰寫文章有很大的幫助。二、什么是“白色污染”“白色污染”已成為一個(gè)眾所周知的新型名詞。那么，到底什么是“白色污染”呢“白色污染”主要指白色的發(fā)泡塑料飯盒，各種塑料袋，農(nóng)用地膜等給環(huán)境造成的污染?！鞍咨廴尽蔽锏闹饕煞譃榫垡蚁㏄E、聚氯乙烯PV、聚丙烯PP、聚苯乙烯樹脂PS。在這些污染物中，還加入了增塑劑，發(fā)泡劑，熱穩(wěn)定劑，抗氧化劑等。三、造成“白色污染”的主要原因1、塑料垃圾沒(méi)有得到妥善的管理和處置，垃圾沒(méi)有實(shí)行分類收集，能回收回的不回收利用。

簡(jiǎn)介：四川農(nóng)業(yè)大學(xué)人類行為與社會(huì)環(huán)境?？?8年3月在線作業(yè)1、C2、C3、C4、A5、C一、單選題共20題，100分1、12、如果胎兒在2932周出生，其存活率為（）A70?0?5?0正確答案是C2、13、按照國(guó)際上通行的規(guī)律，婦女的生育年齡為（）A1548歲B1649歲C1549歲D1648歲正確答案是C3、2、以下不屬于年齡常規(guī)事件的是（）A接受正式的學(xué)校教育B退休C婦女角色的變化D更年期正確答案是C4、19、在嬰幼兒的動(dòng)作發(fā)展中，最早發(fā)展的具有里程碑意義的動(dòng)作是（）A俯臥時(shí)抬頭B翻身C坐D行走正確答案是A5、23、從社會(huì)性類游戲的角度看，分享游戲是指（）A兒童個(gè)人獨(dú)自進(jìn)行的游戲B兒童獨(dú)自進(jìn)行相似的游戲而不和其他兒童一起游戲C多個(gè)兒童一起進(jìn)行同樣的或類似的游戲D兒童共同進(jìn)行的具有一定規(guī)則、任務(wù)和競(jìng)爭(zhēng)性的游戲正確答案是CD孕期并發(fā)癥正確答案是A12、38、青年期人格的變化表現(xiàn)為（）A情感波動(dòng)越來(lái)越大B越來(lái)越外向C越來(lái)越成熟D和以前相比沒(méi)有什么變化正確答案是C13、5、在弗洛伊德的人格結(jié)構(gòu)論中，（）是道德化了的我，是自我的典范，也是人格中最高的監(jiān)督和懲罰系統(tǒng)，主要是指人性中的高級(jí)本性。A本我B自我C超我D潛意識(shí)正確答案是C14、1、下列有關(guān)人類行為的陳述，最準(zhǔn)確的是（）A人類行為是由外界刺激所產(chǎn)生的可測(cè)量和可觀察的反應(yīng)B人類行為是由本能所引起的結(jié)果C人類行為是人的認(rèn)知能力成熟后對(duì)環(huán)境的反應(yīng)D人類行為是發(fā)展于生物的、心理的、社會(huì)的、經(jīng)濟(jì)的以及物理作用的整體性相互作用正確答案是D15、15、如果孕婦體重過(guò)重，在懷孕過(guò)程中很容易出現(xiàn)（）A妊娠高血壓B貧血C肌痙攣D甲狀腺腫正確答案是A16、18、摩洛反射是指（）A用手指觸碰新生兒的面頰時(shí)新生兒會(huì)轉(zhuǎn)頭、張嘴B用棍棒觸及新生兒的手心，他會(huì)緊緊抓住不放C新生兒遇到突然刺激會(huì)引起全身性的動(dòng)作D用手指或小棍輕劃新生兒腳底外側(cè)，由腳跟到腳尖，腳趾會(huì)像扇形似的張開又復(fù)原正確答案是C

簡(jiǎn)介：廈門大學(xué)學(xué)位論文原創(chuàng)性聲明本人呈交的學(xué)位論文是本人在導(dǎo)師指導(dǎo)下，獨(dú)立完成的研究成果。本人在論文寫作中參考其他個(gè)人或集體已經(jīng)發(fā)表的研究成果，均在文中以適當(dāng)方式明確標(biāo)明，并符合法律規(guī)范和廈門大學(xué)研究生學(xué)術(shù)活動(dòng)規(guī)范試行。另外，該學(xué)位論文為課題組的研究成果，獲得課題組經(jīng)費(fèi)或?qū)嶒?yàn)室的資助，在實(shí)驗(yàn)室完成。請(qǐng)?jiān)谝陨侠ㄌ?hào)內(nèi)填寫課題或課題組負(fù)責(zé)人或?qū)嶒?yàn)室名稱，未有此項(xiàng)聲明內(nèi)容的，可以不作特別聲明。聲明人簽名葛高鍵≥。1悔F月≥≥EL摘要摘要畬族自稱“山哈”，是我國(guó)東南沿海地區(qū)的一個(gè)世居少數(shù)民族。作為一個(gè)具有悠久歷史的少數(shù)民族群體，畬族人民在漫長(zhǎng)的歷史文化發(fā)展過(guò)程中形成了獨(dú)具山地特色的生產(chǎn)生活和民俗文化特征，其生產(chǎn)生活習(xí)俗、宗教和民間信仰、民族手工藝等，都是極富民族特色的文化遺產(chǎn)。然而，在傳統(tǒng)文化與現(xiàn)代文化、民族文化與世界文化相互影響的當(dāng)代社會(huì)，特別是在改革開放、社會(huì)主義新農(nóng)村建設(shè)、民族特色村寨建設(shè)等政策的影響之下，金貝也不可避免的被卷入到現(xiàn)代化的大潮之中，畬族文化生態(tài)環(huán)境正在不斷發(fā)生變化。研究選取東南沿海地區(qū)的一個(gè)閩東畬族村落寧德市蕉城區(qū)金貝畬族村，基于搶救民族志的角度，從村落的經(jīng)濟(jì)生活、宗族組織、人口家庭與社會(huì)結(jié)構(gòu)、宗教信仰、民俗文化，以及在民族特色村寨建設(shè)的背景下，村寨的歷史遺產(chǎn)保護(hù)與旅游開發(fā)展開研究。在民族志的基礎(chǔ)上，筆者對(duì)改革開放、特別是新農(nóng)村建設(shè)和民族特色村寨建設(shè)等政策實(shí)行以來(lái)畬村的變化發(fā)展進(jìn)行了透視性的思考，認(rèn)為金貝村呈現(xiàn)出一個(gè)“畬家寨的隱喻”“隱喻”反映了在國(guó)家政策的引導(dǎo)下，金貝一類“試點(diǎn)村”的開發(fā)實(shí)際上是徘徊在新農(nóng)村建設(shè)和民族特色村寨等國(guó)家政策之中，并未很好的實(shí)現(xiàn)因地制宜的開發(fā)；村民也并未真正參與到村落的發(fā)展中，而是表現(xiàn)出了“被遮蔽的主體性”。關(guān)鍵詞畬族村落；文化；隱喻

簡(jiǎn)介：學(xué)校代碼10459學(xué)號(hào)或申請(qǐng)?zhí)?01312071113密級(jí)碩士學(xué)位論文網(wǎng)絡(luò)公民參與與國(guó)家環(huán)境治理能力的重構(gòu)解讀霧霾問(wèn)題中的“國(guó)家社會(huì)”關(guān)系作者姓名呂夢(mèng)露導(dǎo)師姓名李驚雷副教授學(xué)科門類文學(xué)類專業(yè)名稱傳播學(xué)培養(yǎng)院系新聞與傳播學(xué)院完成時(shí)間2016年3月學(xué)位論文原創(chuàng)性聲明學(xué)位論文原創(chuàng)性聲明本人鄭重聲明所呈交的學(xué)位論文，是本人在導(dǎo)師的指導(dǎo)下，獨(dú)立進(jìn)行研究所取得的成果。除文中已經(jīng)注明引用的內(nèi)容外，本論文不包含任何其他個(gè)人或集體已經(jīng)發(fā)表或撰寫過(guò)的科研成果。對(duì)本文的研究作出重要貢獻(xiàn)的個(gè)人和集體，均已在文中以明確方式標(biāo)明。本聲明的法律責(zé)任由本人承擔(dān)。學(xué)位論文作者日期年月日

簡(jiǎn)介：廣西師范大學(xué)碩士學(xué)位論文祖先記憶與邊疆建構(gòu)宋明以降欽州西部族群社會(huì)與歷史變遷姓名杜樹海申請(qǐng)學(xué)位級(jí)別碩士專業(yè)中國(guó)少數(shù)民族史指導(dǎo)教師廖國(guó)一20080401II宋明以降欽州西部的特殊之處在于“邊疆化”的過(guò)程。前述的“文化創(chuàng)制”應(yīng)該納入這一視角，我們才能透過(guò)它更好地理解當(dāng)?shù)厣鐣?huì)與文化及其變遷。關(guān)鍵詞欽州西部祖先記憶邊疆建構(gòu)族群歷史

簡(jiǎn)介：民初社會(huì)與教育近代化民初社會(huì)與教育近代化EARLYSOCIETYINTHEREPUBLICOFCHINAANDEDUCATIONMODERNIZATION院系社會(huì)文化與旅游學(xué)院歷史系系社會(huì)文化與旅游學(xué)院歷史系年級(jí)級(jí)2001級(jí)專業(yè)中國(guó)近現(xiàn)代史業(yè)中國(guó)近現(xiàn)代史研究方向社會(huì)問(wèn)題研究方向社會(huì)問(wèn)題導(dǎo)師賓長(zhǎng)初教授師賓長(zhǎng)初教授研究生王生王琳完成日期完成日期2004年4月碩士學(xué)位論文1民初社會(huì)與教育近代化專業(yè)中國(guó)近現(xiàn)代史研究方向中國(guó)近現(xiàn)代社會(huì)問(wèn)題導(dǎo)師賓長(zhǎng)初教授研究生王琳民初社會(huì)與教育近代化專業(yè)中國(guó)近現(xiàn)代史研究方向中國(guó)近現(xiàn)代社會(huì)問(wèn)題導(dǎo)師賓長(zhǎng)初教授研究生王琳中文摘要中文摘要新陳代謝是宇宙發(fā)展的普遍規(guī)律。教育是推動(dòng)社會(huì)進(jìn)步的偉大的無(wú)形的手。世界各國(guó)走出中世紀(jì)走向現(xiàn)代化的歷史進(jìn)程無(wú)不表明教育是人才的保證，人才是現(xiàn)代化的根本。與近代化發(fā)展相適應(yīng)的教育近代化是社會(huì)發(fā)展的必然趨勢(shì)。與中國(guó)近代化相適應(yīng)的中國(guó)近代教育自鴉片戰(zhàn)爭(zhēng)后經(jīng)歷了一個(gè)由傳統(tǒng)步入現(xiàn)代，由封閉走向開放的轉(zhuǎn)型過(guò)程，在民初這一時(shí)期基本完成了它的歷史性的轉(zhuǎn)變。延續(xù)了幾千年的中國(guó)傳統(tǒng)教育在這一時(shí)期結(jié)束，沿襲至今的現(xiàn)代教育在這一時(shí)期中形成。民國(guó)初年處于中國(guó)社會(huì)由傳統(tǒng)社會(huì)向現(xiàn)代社會(huì)轉(zhuǎn)型的重要時(shí)期，經(jīng)歷了一場(chǎng)巨大而深刻的變化，其間變遷、改革、動(dòng)蕩層出不窮，而民初社會(huì)政治結(jié)構(gòu)的變化，文化、價(jià)值觀念的更新又往往都與教育有關(guān)，可以說(shuō)教育是社會(huì)變遷最敏感的神經(jīng)，它既是中國(guó)政治、經(jīng)濟(jì)發(fā)展的產(chǎn)物，又反過(guò)來(lái)對(duì)民國(guó)社會(huì)政治、經(jīng)濟(jì)、文化產(chǎn)生巨大的反作用。置身于近代化這一歷史潮流的民初教育，既具有自身發(fā)展的內(nèi)在規(guī)律性，又受制于這一時(shí)期的政治、經(jīng)濟(jì)、文化近代化進(jìn)程的影響和制約，因此要好好把握民初教育近代化，必須理清民初政治、經(jīng)濟(jì)、文化近代化與教育近代化的互動(dòng)。特別是政治、經(jīng)濟(jì)、文化對(duì)教育的影響，才能更好的理解這一歷史時(shí)期教育近代化發(fā)展的脈絡(luò)和特色，也能更好的透視這一段歷史。1911年的辛亥革命使民主共和制取代了君主專制，實(shí)現(xiàn)了近代化質(zhì)變目標(biāo)。在政治上表現(xiàn)為主權(quán)在民主張的確立，政黨政治的出現(xiàn)，臨時(shí)約法等一系列法規(guī)的出臺(tái)等都表現(xiàn)了政治近代化的發(fā)展。這一切反映在教育上，表現(xiàn)為教育在向教育民主化、法制化、制度化等的軌道上前進(jìn)，使教育近代化取得質(zhì)的突破。但民國(guó)初年，軍閥割據(jù)，政客跳梁，軍隊(duì)亂法，軍人干政及死灰復(fù)燃的復(fù)辟逆流都昭示著中國(guó)政治近代化的不徹底性，這也直接導(dǎo)致教育近代化停留在“破”上，而向“新”邁進(jìn)的步伐是小而慢的。民主共和的確立，臨時(shí)政府對(duì)工商業(yè)的重視；資產(chǎn)階級(jí)隊(duì)伍的壯大，隨后的北洋政府為拉攏資產(chǎn)階級(jí)，同時(shí)也是時(shí)勢(shì)所趨，不得不頒布一系列有利于工商業(yè)發(fā)展的政策、法令及其它有利經(jīng)濟(jì)發(fā)展的政策，使民國(guó)初年的經(jīng)濟(jì)在第一次世界大戰(zhàn)時(shí)期進(jìn)入發(fā)展的“黃金時(shí)期”。以工業(yè)化、城市化等為特征的經(jīng)濟(jì)近代化取得發(fā)展。這一切都有利于教育近代的發(fā)展，在教育內(nèi)容等方面表現(xiàn)為實(shí)用性、科學(xué)性等特征。但民初經(jīng)濟(jì)的繁榮只是曇花一現(xiàn)，帝國(guó)主義的掠奪并未停止，軍閥的掠奪和戰(zhàn)爭(zhēng)的破壞以及自然災(zāi)害的頻仍，都使民初經(jīng)濟(jì)趨于蕭條中，從而使處于夾縫中的教育近代化的發(fā)展步履維艱。民國(guó)的成立，特別經(jīng)過(guò)新文化運(yùn)動(dòng)的洗禮，科學(xué)和民主已成為文化發(fā)展的主題。文化變革從制度層面進(jìn)入觀念層面。一些有識(shí)之士認(rèn)識(shí)到，過(guò)去的近代化運(yùn)動(dòng)之所以失敗，在于這個(gè)運(yùn)動(dòng)恰恰遺忘了它的主體“人”。人的近代化是社會(huì)近代化（尤其是政治近化化）的前提。于是1915年以后，中國(guó)又進(jìn)入了近代化的最高層面觀念近代化。在這一階段，政治近代化的進(jìn)程已經(jīng)基本停止，而在歷史車輪的慣性作用下，經(jīng)濟(jì)、科學(xué)、教育等領(lǐng)域的近代化仍在緩慢進(jìn)行；但最重要的是，這一時(shí)期在文化領(lǐng)域圍繞人的近代化“倫理的覺(jué)悟”而豎起了三面啟蒙大旗，1915年