社论：会计与保守要与自然和谐相处，就必须组织自然

Q2 Business, Management and Accounting

Social and Environmental Accountability Journal Pub Date : 2021-05-04 DOI:10.1080/0969160X.2021.1889388

Thomas Cuckston

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引用次数: 8

摘要

人类渴望与自然和谐相处。困难的问题是：如何才能实现这样的和谐？在人类世，自然是一个社会生态系统。这改变了我们对会计在实现某种与自然和谐共存方面所起作用的看法。它不仅仅是追踪一个领域（即人类社会）对另一个领域的有害影响（即自然）。相反，会计成为组织社会生态系统的重要力量。自然保护可以理解为组织社会生态系统的工作，目的是保护和维持生态过程和生物多样性。本期SEAJ会计与保护特刊中的论文探讨了各种会计实践如何促进保护地球上自然组成的社会生态系统的组织工作。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Editorial: Accounting and ConservationTo Live in Harmony with Nature, We Must Organise Nature

ABSTRACT Humanity aspires to live in harmony with nature. The difficult question is: how can such harmony be achieved? In the Anthropocene, nature is socio-ecological systems. This changes how we can think about the role played by accounting in achieving some kind of harmonious co-existence with nature. It is not just about tracking the deleterious impacts of one domain (i.e. human society) upon another domain (i.e. nature). Rather, accounting becomes a vital force in the organising of socio-ecological systems. Nature conservation can be understood to be the work of organising socio-ecological systems with the aim of protecting and sustaining ecological processes and biological diversity. The papers in this SEAJ special issue on Accounting and Conservation explore how all manner of accounting practices facilitate the organisational work involved in conserving the socio-ecological systems comprising nature on Earth.

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来源期刊

Social and Environmental Accountability Journal Business, Management and Accounting-Accounting

CiteScore

3.90

自引率

0.00%

发文量

期刊介绍： Social and Environmental Accountability Journal (SEAJ) is the official Journal of The Centre for Social and Environmental Accounting Research. It is a predominantly refereed Journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing. The Journal provides a forum for a wide range of different forms of academic and academic-related communications whose aim is to balance honesty and scholarly rigour with directness, clarity, policy-relevance and novelty. SEAJ welcomes all contributions that fulfil the criteria of the journal, including empirical papers, review papers and essays, manuscripts reporting or proposing engagement, commentaries and polemics, and reviews of articles or books. A key feature of SEAJ is that papers are shorter than the word length typically anticipated in academic journals in the social sciences. A clearer breakdown of the proposed word length for each type of paper in SEAJ can be found here.