[雙語翻譯]外文翻譯--社會和環(huán)境會計研究框架

1、4750 英文單詞， 英文單詞，27500 英文字符，中文 英文字符，中文 8700 字文獻出處： 文獻出處：Lehman G, Kuruppu S C. A framework for social and environmental accounting research[C]//Accounting Forum. Elsevier, 2017, 41(3): 139-146.A framework for social and e

2、nvironmental accounting researchGlen Lehman, Sanjaya Chinthana KuruppuABSTRACT This essay explores recent trends in social and environmental accounting research (SEAR). We offer a basic SEAR typology to examine the limit

3、ations and possibilities within the current discourse. SEAR has taken a corporate approach in liberal democratic social space. Our typology examines the opportunities for SEAR to interpret and create change in social pra

4、ctice.Keywords: Social and Environmental Accounting; Interpretation; Critical Theory; Pragmatism; Evaluative Framework1. IntroductionAccounting has traditionally been depicted as an essentially historical practice, but r

5、ecent global dilemmas open social and environmental accounting research (SEAR) to issues of: 1) the increasing protectionism, dissatisfaction with political processes and possible tensions with globalisation in the post-

6、Brexit and Trump era, 2) climate change policy, practice and reporting in a world marked by commodified news and duplicitious capitalism, and 3) the growing neo-liberalisation of NGOs and public sector institutions amids

7、t the deepening refugee crisis and fracturing of nation-states (see, for example, Arnold and Sikka, 2001; Sikka and Lehman, 2015).This essay is intended as a guide for those approaching the area for the first time to ex

8、plore what SEAR is. Recent SEAR has taken a managerial turn which (arguably) does not fully explore the dilemmas that the natural environment poses for all citizens and nation-states. We agree with Professor Ray Chambers

9、 that what “accounting needs is its own Copernican Revolution” (Chambers, 1999, p. 250–251). We believe SEAR must contribute solutions to these global dilemmas to fundamentally reflect on itself, its theoretical and phil

10、osophical foundations, and consider its purpose in creating meaningful (and positive) change.SEAR can contribute to these issues when it examines Gray’s (2016, p. 156) observation that “with the rise and rise of neo- lib

11、eralism, those with the power and the money have systematically and very effectively ensured that they have more of both at the expense of wider society”. Through the literature, our aim is to determine how SEAR can cont

12、ribute to improving our relationships with the natural environment. Our paper offers a tentative classification developed from four ideal types: procedural ethics, critical theory, postmodernism and interpretivism. In SE

13、AR, these have metamorphosed into the business case, critical theory, radical theory and critical realism/interpretivism. Recent research, as outlined in Table 2, shows how these strands of thought no longer operate acco

14、rding to the grand narratives outlined below in Table1.Table 1. Philosophical Approaches to Critical Accounting.Procedural Ethics(Kant's to Bentham)(Quadrant 1)Accounting Theorists: Gallhofer and Critical Theory(Mar

15、x to Early Habermas)(Quadrant 2)Accounting Theorists: Laughlin, Broadbent, Postmodernism(Derrida, Foucault, Lacan)(Quadrant 3)Accounting Theorists: Arrington, Francis, Messner.Interpretivism(Gadamer, Heidegger)(Quadrant

16、 4)Accounting Theorists: Cooper, Willmott, current social system through a focus on ethical and moral transformations. The general claim of morality is that it is possible to develop commonalities from within the current

17、 system. As such, there is hope that morality is commensurable across different cultures and identities. A sense of universality and a global common ‘character of being’ is embedded in such thinking. It is argued that su

18、ch a strategy will create improved ethical outcomes in our interactions with each other, wider communities and the natural environment. For SEAR, this necessarily involves determining the ethical content concerning the i

19、mpact (and outcomes) of corporate and social systems on other cultures together with the natural environment.Third, critical and radical theoretical approaches to SEAR appeal to substantive moral norms such as the level

20、of inequality in a given society. This strand of research questions the viability of business as a means to create change in SEAR. Within critical quarters is a desire to examine the dynamics in the base and superstructu

21、re of capitalist relations of production. Many critical accountants argue that the accounting project perpetuates an unjust status quo and expand the earlier critical explanations for corporate social reporting in terms

22、of stakeholder and legitimacy theory. These theories, it is argued, explain the limitations of the role of social and environmental accounting in terms of ameloriating, mediating, modifying and transforming the functions

23、 of accounting in the public interest. However, the attempt to politicise legitimacy theory and stakeholder theory fails to capture the extent to which, for example, Marxian analysis pervades the way we look at the world

24、, and indeed, how Marx’s own ideas have been transformed in unique ways for the twentieth century. Most recently, the work of Tregidga, Milne, and Kearins (2015) as well as Sikka and Stittle (in press) critique the corpo

25、rate model and question whether unregulated profit maximisation is viable in the medium to long-term.Last, a distinct critical realist or interpretivist approach is significant within SEAR (Unerman and Chapman, 2014). In

26、terpretivism emerges from Aristotelian and Hegelian philosophy. It is an evaluatory framework and is about disclosing and revealing actions and purposes. For SEAR, this is important because interpretation must reveal dif

27、ferent possible scenarios from a given text or narrative such as accounting reports. Thus, SEAR combined with interpretivism reveals the impacts of technologies such as accounting. Through interpretation, the accountant

28、can open up particular phenomena, guiding SEAR research to provide different meanings and reveal (perhaps) hidden insights for change. Through this evaluative process, the interpretivist framework provides richer account

29、s, narratives, reports and stories about the relationship between humanity and nature. This evaluative reflection is guided by the desire to connect us to new senses of ourselves and our relationship with nature. In larg

30、e measure, interpretivism maintains that accounting not only masks exploitative relations but closes our thinking to values outside of our current systems. For example, the political norm invoked by Milne and Gray, (2013

31、) and Gray and Milne (in press) call for explanations and interpretations about actual interactions in, and with, the natural world. In many respects, this line of research is interpretivist/critical realist and can be u

32、sed to enquire the role of SEAR.3. Recent themes in SEAR3.1. The business case: managerialism and SEARThe business case approach advocates for an unregulated role for corporations to guide SEAR. Proponents of the busines

33、s case claim that environmental and social values are not incompatible with business logic. Business case researchers explore ways SEAR augment existing business operations (e.g. achieve greater efficiency and profitabil