通过绿色会计有色眼镜：教学环境会计【外文翻译】

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1、本科毕业论文（设计）外文翻译外文题目AccountingThroughGreen-ColoredGlasses外文出处IssuesinAccountingEducation,1997:P129-140外文作者StephanE.Sefcik,NaomiS.Soderstrom,ChristopherH.Stinson原文：AccountingThroughGreen-ColoredGlasses:TeachingEnvironmentalAccountingStephanE.Sefcik,NaomiS.SoderstromandChristopherH.StinsonABSTRACT:Manyf

2、irmsarefindingthatsomeoftheirmostcostlyandchallengingaccountingproblemsareintheenvironmentalarea.Environmentalaccountingcanbedefinedsimplyasunderstanding,recognitionandincorporationoftheimpactofenvironmentalissuesuponafirm'straditionalaccountingsub-systems.Thispaperdescribeshowenvironmentalaccountin

3、gissuescanbeincorporatedintoexistingcoursesormadethefocusofanewelective.Environmentalaccountingissuesprovideaninteresting,contemporaryandfunctionallyintegrativewaytohelpstudentsunderstandtherelationamongthedifferentareasofaccounting(i.e.,financial,managerial,informationsystems,auditingandtax).Exampl

4、esareincludedthatdescribeenvironmentalissuesineachoftheseareas.THEmajorthrustoftheAccountingEducationChangeCommission's(AECC)recommendationsistobroadenthescopeofaccountingeducation.Thetraditionalapproachtoteachingaccountinghasbeentoprovidestudentswithamle-orientedtaxonomywheretextbook-styleproblemsf

5、itneatlyintospecifictopicalcells.Manyeducatorsfeelthatthisapproachhasbecomeinadequatefortheincreasinglycomplexaccountingissuesthatstudentswillhavetoaddressthroughouttheircareers.12Classroomboundariesestablishedbetweenfinancial,managerialandotheraccountingsubdisciplinescaninterferewithstudentslearnin

6、gtoincorporateinformationfromeachoftheseareasintodecisionmaking.Fewreal-worldaccountingproblemstodaycanbeconvenientlycompartmentalizedintoasingleaccountingsubdisciplineormethodology.Availablesolutionsshouldnotconstrainapproachestoproblemsolving;rather,theproblemshoulddrivethesolutionapproach.Asaccou

7、ntingeducators,wemustprepareourstudentstorespondtoaccountingissuesinthisfashion.Themostimportantskillwecanteachourstudentsistoevaluateaccountingproblemscriticallyandconsidermultipleapproachesintheproc