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عنوان فارسی مقاله:
حسابداری برای توسعه پایدار – مطالعه موردی City Farm
عنوان انگلیسی مقاله:
ACCOUNTING FOR SUSTAINABLE DEVELOPMENT—A CASE STUDY OF CITY FARM
سال انتشار : 2000
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بخشی از مقاله انگلیسی:
Defining Sustainable Development
Considerable momentum toward developing the sustainable development concept at the global level is credited to the international fora resulting in the publication of Our Common Future (WCED, 1987) and Agenda 21 (United Nations, 1992). Given widespread support for sustainable development as an appropriate goal for humankind, the process of transformation to sustainability requires clarification of the precise meaning of the concept as well as the formulation and implementation of relevant policy. Clarifying the concept has proved difficult and no single definition of sustainable development has universal acceptance, although an evolving theme is the conception of sustainable development as a synthesis of ecological, social and economic goals (United Nations, 1992; Milne, 1996; van der Bergh, 1996; Westing, 1996; Frankel, 1998). Gudmundsson and Hojer (1996) define sustainable development as a multi-directional concept. “Development represents increase in quality of life and social equity. Sustainability represents long-term survival of systems that provide foundations for development.” (Gudmundsson and Hojer, 1996, p. 272). This definition captures the multidimensionality of sustainable development linking the long term survival of ecological and social systems to development, which includes the consumption of economic goods as well as socially equitable distribution of both economic and natural resources. There is also recognition that implementation of sustainable development policy is required at multiple levels (e.g. global, national, regional, municipal, organisational, individual), and, given the size and potential innovative capacity of the global business community, the organisational level is considered crucial to the process of transformation to sustainability (Shrivastava, 1995; Starik and Rands, 1995). As organisations shift their foci from an exclusively financially oriented perspective and respond to the challenge of sustainable development, accounting systems are needed to provide feedback on organisational performance towards the multidimensional objectives of sustainable development. The accounting for sustainable development model applied in this research provides an example of a possible form for this type of accounting.
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کلمات کلیدی:
Kozmenko - The role of accounting in sustainable development https://www.kozmenkopublishing.com › ... › Issue #2 Jun 8, 2017 - Ideology of Sustainable Development and Sustainable Development Goals influence the transformation of business processes in the companies. Professional accountants are important part of this transformation. In this paper the role of accounting in Sustainable Development Goals achievement is ... Environmental Accounting for Sustainable Development - 1st Edition https://www.elsevier.com/...accounting-for-sustainable-development/.../978-1-85971-... Purchase Environmental Accounting for Sustainable Development - 1st Edition. Print Book & E-Book. ISBN 9781859714584, 9780080950150. Accounting for sustainable development performance - 1st Edition https://www.elsevier.com/.../accounting-for-sustainable-development.../978-0-7506-8... This CIMA research project provides insights into the interrelationship between existing management accounting practices and accounting tools which seek to guide organisations towards sustainable development and create information about accounting techniques which addresses the issue of sustainable development.
