可持续性会计术语回顾

IF 3 Q2 MANAGEMENT
Miriam Jankalová, Radoslav Jankal
{"title":"可持续性会计术语回顾","authors":"Miriam Jankalová, Radoslav Jankal","doi":"10.3390/admsci14070137","DOIUrl":null,"url":null,"abstract":"Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a company’s performance to external parties. Various definitions of sustainability accounting by different authors raise two research questions: RQ1: What is understood by sustainability accounting, as well as which terms are used in relation to sustainability accounting by different authors and organisations? RQ2: What is the relationship between sustainability accounting and the different names used for this term? The aim of this paper is to describe sustainability accounting, identify the terms that are used in relation to sustainability accounting by different authors and organisations, and identify the relationship between sustainability accounting and the different names used for this term. This study is based on information that was gathered through an extensive literature review (research publications and research studies (documents), using the Internet and research databases, and the author’s own experience. Methods of analysis, comparison, selection, abstraction, induction, deduction, determination, and statistics were used. This study presents a comprehensive bibliometric analysis in the field of accounting terms. As a result of this study, the term sustainability accounting is defined, as well as its different interpretations and their synonyms, including identification of the relationship between sustainability accounting and the different names used for this term. Sustainability accounting is an essential part of the future of accounting; it includes the TBL quantification of the company’s activities, products, and services and integrates sustainability metrics into financial reporting.","PeriodicalId":30376,"journal":{"name":"Administrative Sciences","volume":null,"pages":null},"PeriodicalIF":3.0000,"publicationDate":"2024-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Review of Sustainability Accounting Terms\",\"authors\":\"Miriam Jankalová, Radoslav Jankal\",\"doi\":\"10.3390/admsci14070137\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a company’s performance to external parties. Various definitions of sustainability accounting by different authors raise two research questions: RQ1: What is understood by sustainability accounting, as well as which terms are used in relation to sustainability accounting by different authors and organisations? RQ2: What is the relationship between sustainability accounting and the different names used for this term? The aim of this paper is to describe sustainability accounting, identify the terms that are used in relation to sustainability accounting by different authors and organisations, and identify the relationship between sustainability accounting and the different names used for this term. This study is based on information that was gathered through an extensive literature review (research publications and research studies (documents), using the Internet and research databases, and the author’s own experience. Methods of analysis, comparison, selection, abstraction, induction, deduction, determination, and statistics were used. This study presents a comprehensive bibliometric analysis in the field of accounting terms. As a result of this study, the term sustainability accounting is defined, as well as its different interpretations and their synonyms, including identification of the relationship between sustainability accounting and the different names used for this term. Sustainability accounting is an essential part of the future of accounting; it includes the TBL quantification of the company’s activities, products, and services and integrates sustainability metrics into financial reporting.\",\"PeriodicalId\":30376,\"journal\":{\"name\":\"Administrative Sciences\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.0000,\"publicationDate\":\"2024-06-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Administrative Sciences\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.3390/admsci14070137\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"MANAGEMENT\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Administrative Sciences","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.3390/admsci14070137","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"MANAGEMENT","Score":null,"Total":0}
引用次数: 0

摘要

可持续性会计被认为是财务会计的一个子类别,侧重于向外部各方披露有关公司业绩的非财务信息。不同作者对可持续性会计的各种定义提出了两个研究问题:问题 1:如何理解可持续性会计,不同作者和组织在可持续性会计方面使用了哪些术语?问题 2:可持续性会计与该术语的不同名称之间有什么关系?本文旨在描述可持续发展会计,确定不同作者和组织使用的与可持续发展会计有关的术语,并确定可持续发展会计与该术语的不同名称之间的关系。本研究基于通过广泛的文献综述(研究出版物和研究报告(文件))、使用互联网和研究数据库以及作者自身经验收集到的信息。采用了分析、比较、选择、抽象、归纳、演绎、确定和统计等方法。本研究对会计术语领域进行了全面的文献计量分析。通过这项研究,对可持续性会计一词及其不同解释和同义词进行了定义,包括确定可持续性会计与该词不同名称之间的关系。可持续性会计是未来会计的重要组成部分;它包括对公司活动、产品和服务的 TBL 量化,并将可持续性指标纳入财务报告。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Review of Sustainability Accounting Terms
Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a company’s performance to external parties. Various definitions of sustainability accounting by different authors raise two research questions: RQ1: What is understood by sustainability accounting, as well as which terms are used in relation to sustainability accounting by different authors and organisations? RQ2: What is the relationship between sustainability accounting and the different names used for this term? The aim of this paper is to describe sustainability accounting, identify the terms that are used in relation to sustainability accounting by different authors and organisations, and identify the relationship between sustainability accounting and the different names used for this term. This study is based on information that was gathered through an extensive literature review (research publications and research studies (documents), using the Internet and research databases, and the author’s own experience. Methods of analysis, comparison, selection, abstraction, induction, deduction, determination, and statistics were used. This study presents a comprehensive bibliometric analysis in the field of accounting terms. As a result of this study, the term sustainability accounting is defined, as well as its different interpretations and their synonyms, including identification of the relationship between sustainability accounting and the different names used for this term. Sustainability accounting is an essential part of the future of accounting; it includes the TBL quantification of the company’s activities, products, and services and integrates sustainability metrics into financial reporting.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
4.80
自引率
10.00%
发文量
151
审稿时长
11 weeks
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信