的目标与理论基础——国外研究综述

公司社会责任和环境会计的目标与理论基础——国外研究综述作者：沈洪涛作者单位：暨南大学会计系,510630刊名：会计研究英文刊名：ACCOUNTINGRESEARCH年，卷(期)：2010，(3)被引用次数：0次参考文献(17条)1.BrownJ.FraserMApproachesandperspectivesinsocialandenvironmentalaccounting;anoverviewoftheconceptuallandscape20062.CooperDJ.ShererMJThevalueofcorporateaccountingreports;Argumentsforapoliticaleconomyofaccounting1984(3-4)3.DeeganC.RankinM.VoghtPFirms'disclosurereactionstomajorsocialincidents:Australianevidence2000(1)4.FreemanREStrategicManagement:AStakeholderApproach19845.CrayRH.KouhyR.LaversSCorporatesocialandenvironmentalreporting;areviewoftheliteratureandalongitudinalstudyofUKdisclosure1995(2)6.GrayR.OwenD.MaundersKCorporateSocialReporting;AccountingandAccountability19877.CrayR.OwenD.MaundersKCorporatesocialReporting;Emergingtrendsinaccountabilityandthesocialcontract1988(1)8.GrayRAccountingandenvironmentalism:Anexplorationofthechallengeofgentlyaccountingforaccountability,transparencyandsustainability1992(5)9.GrayRThirtyyearsofsocialaccounting,reportingandauditing;what(ifanything)havewelearnt?BusinessEthics2001(1)10.GrayRThesocialaccountingprojectandAccountingOrganizationsandSocietyPrivilegingengagement,imaginings,newaccountingsandpragmatismovercritique2002(7)11.LehmanGAlegitimateconcernforenvironmentalaccounting1995(5)12.LindblomCTheimplicationsoforganizationallegitimacyforcorporatesocialperformanceanddisclosure199413.MathewsMRTwenty-fiveyearsofsocialandenvironmentalaccountingresearch1997(4)14.PuxtyAG.LaughlinRCArationalreconstructionofthedecision-usefulnesscriterion1983(4)15.PuxtyAGSocialaccountingasimmanentlegitimation;acritiqueofatechnistideology198616.RamanathanKVTowardatheoryofcorporatesocialaccounting1976(3)17.TinkerATowardsapoliticaleconomyofaccounting;AnempiricalillustrationoftheCambridgecontroversies1980(1)本文链接：授权使用：北京邮电大学(byab)，授权号：b809e07b-3339-42eb-bc6f-9e51010537f6下载时间：2010年12月19日