通过绿色会计有色眼镜：教学环境会计【外文翻译】.doc

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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,Naomi

2、S.SoderstromandChristopherH.StinsonABSTRACT:Manyfirmsarefindingthatsomeoftheirmostcostlyandchallengingaccountingproblemsareintheenvironmentalarea.Environmentalaccountingcanbedefinedsimplyasunderstanding,recognitionandincorporationoftheimpactofenvironm

3、entalissuesuponafirm'straditionalaccountingsub-systems.Thispaperdescribeshowenvironmentalaccountingissuescanbeincorporatedintoexistingcoursesormadethefocusofanewelective.Environmentalaccountingissuesprovideaninteresting,contemporaryandfunctionallyinte

4、grativewaytohelpstudentsunderstandtherelationamongthedifferentareasofaccounting(i.e.,financial,managerial,informationsystems,auditingandtax).Examplesareincludedthatdescribeenvironmentalissuesineachoftheseareas.THEmajorthrustoftheAccountingEducationCha

5、ngeCommission's(AECC)recommendationsistobroadenthescopeofaccountingeducation.Thetraditionalapproachtoteachingaccountinghasbeentoprovidestudentswithamle-orientedtaxonomywheretextbook-styleproblemsfitneatlyintospecifictopicalcells.Manyeducatorsfeelthatt

6、hisapproachhasbecomeinadequatefortheincreasinglycomplexaccountingissuesthatstudentswillhavetoaddressthroughouttheircareers.12Classroomboundariesestablishedbetweenfinancial,managerialandotheraccountingsubdisciplinescaninterferewithstudentslearningtoinc

7、orporateinformationfromeachoftheseareasintodecisionmaking.Fewreal-worldaccountingproblemstodaycanbeconvenientlycompartmentalizedintoasingleaccountingsubdisciplineormethodology.Availablesolutionsshouldnotconstrainapproachestoproblemsolving;rather,thepr

8、oblemshoulddrivethesolutionapproach.Asaccountingeducators,wemustprepareourstudentstorespondtoaccountingissuesinthisfashion.Themostimportantskillwecanteachourstudentsistoevaluateaccountingproblemscriticallyandconsidermultipleapproachesintheproc