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,Naom

2、iS.SoderstromandChristopherH.StinsonABSTRACT:Manyfirmsarefindingthatsomeoftheirmostcostlyandchallengingaccountingproblemsareintheenvironmentalarea.Environmentalaccountingcanbedefinedsimplyasunderstanding,recognitionandincorporationoftheimpactofenviro

3、nmentalissuesuponafirm'straditionalaccountingsub-systems.Thispaperdescribeshowenvironmentalaccountingissuescanbeincorporatedintoexistingcoursesormadethefocusofanewelective.Environmentalaccountingissuesprovideaninteresting,contemporaryandfunctionallyi

4、ntegrativewaytohelpstudentsunderstandtherelationamongthedifferentareasofaccounting(i.e.,financial,managerial,informationsystems,auditingandtax).Examplesareincludedthatdescribeenvironmentalissuesineachoftheseareas.THEmajorthrustoftheAccountingEducatio

5、nChangeCommission's(AECC)recommendationsistobroadenthescopeofaccountingeducation.Thetraditionalapproachtoteachingaccountinghasbeentoprovidestudentswithamle-orientedtaxonomywheretextbook-styleproblemsfitneatlyintospecifictopicalcells.Manyeducatorsfeel

6、thatthisapproachhasbecomeinadequatefortheincreasinglycomplexaccountingissuesthatstudentswillhavetoaddressthroughouttheircareers.12Classroomboundariesestablishedbetweenfinancial,managerialandotheraccountingsubdisciplinescaninterferewithstudentslearnin

7、gtoincorporateinformationfromeachoftheseareasintodecisionmaking.Fewreal-worldaccountingproblemstodaycanbeconvenientlycompartmentalizedintoasingleaccountingsubdisciplineormethodology.Availablesolutionsshouldnotconstrainapproachestoproblemsolving;rathe

8、r,theproblemshoulddrivethesolutionapproach.Asaccountingeducators,wemustprepareourstudentstorespondtoaccountingissuesinthisfashion.Themostimportantskillwecanteachourstudentsistoevaluateaccountingproblemscriticallyandconsidermultipleapproachesintheproc