The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
New Dimension of Accounting Information: A Social and Environmental Approach
Abstract
Traditional accounting has lost its instrumental ability of entailing the informational dimensions that are requested in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of sustainable development. The requirements for new information relate to economic, environmental and social sustainability of an entity. The purpose of this chapter is to outline the status of development in social and environmental accounting literature and to establish the main trends adopted by the most important accounting journals. It is based on the idea that besides the principles exposed in traditional accounting, the set of principles that underpin the role of the society and of the environment in a sustainable development context will develop a holistic vision of the economic entity. The authors view is consistent with the social and environmental accounting research that has emerged as a significant part of the contemporary accounting research literature.
Related Content
Mukul Bhatnagar, Nitin Pathak.
© 2024.
16 pages.
|
Mitushi Singh, Mukul Bhatnagar.
© 2024.
32 pages.
|
Vikas Sharma, Sanjay Taneja, Kshitiz Jangir, Kirti Khanna.
© 2024.
15 pages.
|
Preet Kanwal.
© 2024.
17 pages.
|
Kapil Sharma, Yogesh Kumar, Rajiv Khosla, Sanjay Taneja.
© 2024.
16 pages.
|
Sanjeev Kumar, Mohammad Badruddoza Talukder, Firoj Kabir, Fahmida Kaiser.
© 2024.
15 pages.
|
K. K. Kishore Mishra, Swati Priya, Syed Sajid Hussain, Swati Gupta.
© 2024.
17 pages.
|
|
|