کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
999989 936939 2013 5 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Doxic sunglasses: A response to “Green accounting and Green Eyeshades: Twenty years later”
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Doxic sunglasses: A response to “Green accounting and Green Eyeshades: Twenty years later”
چکیده انگلیسی


• This article is a response to Thornton's lead essay in this issue.
• Thornton's understanding of accounting is critiqued.
• Expanding accounting as recommended by Thornton would paradoxically lead to the intensified commodification of nature.

This article, in responding to Thornton's (this issue) depiction of how accounting might be extended to incorporate environmental issues, offers a critique of mainstream understandings of the accounting function. Specifically, we argue that Thornton's arguments are developed within doxic, or taken-for-granted, parameters regarding what accounting is and what it can be. Expanding the accounting domain whilst staying within these parameters leads to something more than the mere reproduction of the status quo; it leads to intensified commodification of the biosphere.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Critical Perspectives on Accounting - Volume 24, Issue 6, September 2013, Pages 469–473
نویسندگان
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