Environmental accounting: In communicating reality, do we construct reality?

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting Pub Date : 2024-09-11 DOI:10.1016/j.cpa.2024.102764

Jonathan Tweedie

引用次数: 0

Abstract

This paper acts as a counterweight to the recent swell of optimism among some accounting scholars about how the performative potential of environmental accounting might be harnessed to address the planetary crisis. Mimicking the style of Ruth Hines’ seminal contribution, ‘Financial accounting: In communicating reality, we construct reality’ (1988), the paper questions whether environmental accounting can play the transformational role that many envisage for it.

查看原文本刊更多论文

环境会计：在传播现实的过程中，我们是否构建了现实？

最近，一些会计学者对如何利用环境会计的表演潜力来解决地球危机持乐观态度，本文就是对这种乐观态度的一种反拨。本文模仿露丝-海因斯（Ruth Hines）的开创性文章《财务会计：本文模仿露丝-海因斯（Ruth Hines）的开创性文章《财务会计：在传达现实的同时，我们也构建了现实》（1988 年）的风格，质疑环境会计是否能像许多人所设想的那样发挥变革作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Critical Perspectives on Accounting BUSINESS, FINANCE-

CiteScore

9.40

自引率

7.80%

发文量

期刊介绍： Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations