会计师如何提高（或拯救）自然和文化资本估值？让学术界参与进来：与加拿大注册会计师协会（CPA Canada）和联合国教科文组织加拿大委员会合作*。

IF 1.6 Q3 BUSINESS, FINANCE

Accounting Perspectives Pub Date : 2024-05-24 DOI:10.1111/1911-3838.12365

S. Leanne Keddie, Ellena Damini, Pavlo Kalyta

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引用次数: 0

摘要

会计师应更多地参与自然和文化资本会计，使工具更易于使用，并确保向决策者提供关键信息。虽然生态经济学家不断创新和设计工具，但公司层面的会计工作似乎已经落后。我们认为，现在是会计研究人员和从业人员齐心协力，利用这些工具推进可持续议程的时候了。我们通过加拿大特许专业会计师协会和联合国教科文组织加拿大委员会最近的一份报告这一新颖的视角来审视各种可能性，该报告探讨了衡量加拿大联合国教科文组织指定地点的自然和文化资本的工具。在此基础上，我们为研究人员和从业人员提出了各种问题、批评和途径。

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How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind. We argue that the time is now for accounting researchers and practitioners to come together to build upon these tools to advance a sustainable agenda. We examine possibilities through the novel lens of a recent Chartered Professional Accountants of Canada and Canadian Commission for United Nations Educational, Scientific and Cultural Organization (UNESCO) report that explores tools to measure natural and cultural capital at UNESCO designated sites in Canada. From here, we pose a variety of questions, critiques, and pathways for researchers and practitioners alike.

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来源期刊

Accounting Perspectives BUSINESS, FINANCE-

CiteScore

2.60

自引率

0.00%

发文量

期刊介绍： Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.