کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1003737 | 937642 | 2009 | 14 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Experiences of sustainability assessment: An awkward adolescence
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
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چکیده انگلیسی
Accounting for sustainability is approaching its (metaphoric) teenage years – keen to assert independence, yet still reliant on the security of its background disciplines and not quite mature enough to make its own judgements. One example is the Sustainability Assessment Model, a full-cost-accounting tool that monetizes externalities. This paper examines its application in case studies where it faced issues over assessment boundaries, data limitations, and stakeholder engagement. There is much development needed, especially around engagement and externalities, before such techniques can achieve independent lives of their own away from their research-based caregivers.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting Forum - Volume 33, Issue 3, September 2009, Pages 195–208
Journal: Accounting Forum - Volume 33, Issue 3, September 2009, Pages 195–208
نویسندگان
Bob Frame, Jo Cavanagh,