1、1本科毕业论文（设计）外文翻译外文题目ACCOUNTINGTHROUGHGREENCOLOREDGLASSES外文出处ISSUESINACCOUNTINGEDUCATION,1997P129140外文作者STEPHANESEFCIK,NAOMISSODERSTROM,CHRISTOPHERHSTINSON原文ACCOUNTINGTHROUGHGREENCOLOREDGLASSESTEACHINGENVIRONMENTALACCOUNTINGSTEPHANESEFCIK,NAOMISSODERSTROMANDCHRISTOPHERHSTINSONABSTRACTMANYFIRMSAREFINDI
2、NGTHATSOMEOFTHEIRMOSTCOSTLYANDCHALLENGINGACCOUNTINGPROBLEMSAREINTHEENVIRONMENTALAREAENVIRONMENTALACCOUNTINGCANBEDEFINEDSIMPLYASUNDERSTANDING,RECOGNITIONANDINCORPORATIONOFTHEIMPACTOFENVIRONMENTALISSUESUPONAFIRMSTRADITIONALACCOUNTINGSUBSYSTEMSTHISPAPERDESCRIBESHOWENVIRONMENTALACCOUNTINGISSUESCANBEINCO
3、RPORATEDINTOEXISTINGCOURSESORMADETHEFOCUSOFANEWELECTIVEENVIRONMENTALACCOUNTINGISSUESPROVIDEANINTERESTING,CONTEMPORARYANDFUNCTIONALLYINTEGRATIVEWAYTOHELPSTUDENTSUNDERSTANDTHERELATIONAMONGTHEDIFFERENTAREASOFACCOUNTINGIE,FINANCIAL,MANAGERIAL,INFORMATIONSYSTEMS,AUDITINGANDTAXEXAMPLESAREINCLUDEDTHATDESCR
4、IBEENVIRONMENTALISSUESINEACHOFTHESEAREASTHEMAJORTHRUSTOFTHEACCOUNTINGEDUCATIONCHANGECOMMISSIONSAECCRECOMMENDATIONSISTOBROADENTHESCOPEOFACCOUNTINGEDUCATIONTHETRADITIONALAPPROACHTOTEACHINGACCOUNTINGHASBEENTOPROVIDESTUDENTSWITHAMLEORIENTEDTAXONOMYWHERETEXTBOOKSTYLEPROBLEMSFITNEATLYINTOSPECIFICTOPICALCE
5、LLSMANYEDUCATORSFEELTHATTHISAPPROACHHASBECOMEINADEQUATEFORTHEINCREASINGLYCOMPLEXACCOUNTINGISSUESTHATSTUDENTSWILLHAVETOADDRESSTHROUGHOUTTHEIRCAREERS2CLASSROOMBOUNDARIESESTABLISHEDBETWEENFINANCIAL,MANAGERIALANDOTHERACCOUNTINGSUBDISCIPLINESCANINTERFEREWITHSTUDENTSLEARNINGTOINCORPORATEINFORMATIONFROMEAC
6、HOFTHESEAREASINTODECISIONMAKINGFEWREALWORLDACCOUNTINGPROBLEMSTODAYCANBECONVENIENTLYCOMPARTMENTALIZEDINTOASINGLEACCOUNTINGSUBDISCIPLINEORMETHODOLOGYAVAILABLESOLUTIONSSHOULDNOTCONSTRAINAPPROACHESTOPROBLEMSOLVINGRATHER,THEPROBLEMSHOULDDRIVETHESOLUTIONAPPROACHASACCOUNTINGEDUCATORS,WEMUSTPREPAREOURSTUDEN
7、TSTORESPONDTOACCOUNTINGISSUESINTHISFASHIONTHEMOSTIMPORTANTSKILLWECANTEACHOURSTUDENTSISTOEVALUATEACCOUNTINGPROBLEMSCRITICALLYANDCONSIDERMULTIPLEAPPROACHESINTHEPROCESSOFTHEIRANALYSISBECAUSEENVIRONMENTALISSUESAFFECTALLAREASOFACCOUNTING,THEYPROVIDEAPARTICULARLYEFFECTIVEVEHICLEFORILLUSTRATINGHOWTOINTEGRA
8、TEINFORMATIONANDAPPROACHESFROMMULTIPLEACCOUNTINGAREASTHEREBYGIVINGSTUDENTSADEEPERANDBROADERUNDERSTANDINGOFACCOUNTINGTHEORYANDITSAPPLICATIONINCORPORATINGENVIRONMENTALACCOUNTINGISSUESINTOACCOUNTINGCURRICULACANBROADENTHESCOPEANDIMPACTOFACCOUNTINGEDUCATIONINAMANNERCONSISTENTWITHTHEAECCSRECOMMENDATIONSIN
9、THISPAPER,WEPROVIDEEXAMPLESOFTOPICSTHATCANBEUSEDTOINCORPORATEENVIRONMENTALACCOUNTINGISSUESINTOEXISTINGACCOUNTINGCLASSESSPECIFICALLY,WEDISCUSSHOWENVIRONMENTALISSUESCANBEINCORPORATEDINTOEXISTINGCOURSESCOVERINGFINANCIALACCOUNTING,MANAGERIALACCOUNTING,INFORMATIONSYSTEMS,AUDITINGORTAXEXAMPLESAREINCLUDEDT
10、HATILLUSTRATEENVIRONMENTALISSUESINEACHOFTHESEAREASALTHOUGHEACHSUBDISCIPLINEISADDRESSEDSEPARATELY,WEALSOCONSIDERINTERACTIONSAMONGTHEAREASWEFURTHERDISCUSSSOMEADVANTAGESOFCREATINGASTANDALONEENVIRONMENTALACCOUNTINGELECTIVEFINALLY,THEAPPENDIXPRESENTSSELECTEDENVIRONMENTALACCOUNTINGISSUESTHATARISEINMANYOFT
11、HEAVAILABLECASESTHESEEXAMPLESAREINCLUDEDTOILLUSTRATEHOWENVIRONMENTALACCOUNTINGFACILITATESDISCUSSIONOFFUNDAMENTALACCOUNTINGISSUESWHILEHIGHLIGHTINGTHEINTEGRATIVENATUREOFTHEACCOUNTINGFUNCTIONBACKGROUNDINTHEACADEMICACCOUNTINGLITERATUREOFTHE1970S,“ENVIRONMENTALACCOUNTING“WASCONSIDEREDPARTOFTHEMOREGENERAL
12、AREAOF“SOCIALACCOUNTING“EG,BELKAOUI31976INGRAM1978RAMANATHAN1976ROCKNESSETAL1977SPICER1978POSSIBLYBECAUSETHEREWEREFEWEXPLICITECONOMICORLEGALCONSEQUENCESASSOCIATEDWITHSOCIALACCOUNTING,BROADACADEMICINTERESTINTHISAREASOONFADEDHOWEVER,INTHEPASTDECADETHEREHASBEENASUBSTANTIALINCREASEININTERNATIONAL,FEDERA
13、L,STATEANDEVENLOCALENVIRONMENTALREGULATION,ASWELLASADRAMATICINCREASEINTHENUMBEROFLAWSUITSARISINGFROMVIOLATIONOFENVIRONMENTALLAWSANDREGULATIONSBECAUSETHESECHANGESAFFECTALLAREASOFACCOUNTINGANDOTHERBUSINESSPRACTICESASWELL,CONSIDERATIONOF“ENVIRONMENTALACCOUNTING“PROVIDESSTUDENTSWITHANOPPORTUNITYTOEXAMIN
14、EHOWACCOUNTINGPRACTICESRESPONDTONEWLEGAL,ECONOMIC,REGULATORYANDEVENETHICALPRESSURESFURTHERMORE,FIRMSAREBECOMINGMOREINTERESTEDINDEVELOPINGANDIMPROVINGTHEIROWNENVIRONMENTALACCOUNTINGSTRATEGIESANDSYSTEMSSCHMIDHEINY1992ARGUABLY,AKEYDIFFERENCEBETWEENSUCCESSFULANDUNSUCCESSFULFIRMSOFTHEFUTUREWILLBEHOWQUICK
15、LYANDEFFECTIVELYTHEYRESPONDTOTHISNEWCHALLENGEBECAUSEENVIRONMENTALSTRATEGIESANDSYSTEMSAREBECOMINGSOIMPORTANTINTHECOMPETITIVEMARKETPLACE,SENSITIZINGOURSTUDENTSTOENVIRONMENTALISSUESINTHEACCOUNTINGCURRICULUMPROVIDESAGOODOPPORTUNITYTOMEETTHATCHALLENGECRITICSANDCYNICSVIEWTHETERM“ENVIRONMENTALACCOUNTING“AS
16、ANOXYMORONHOWEVER,AMOREAPPROPRIATECHARACTERIZATIONISTHATTHETERMISAJUXTAPOSITIONOFTWO,ONCEUNRELATED,DISCIPLINESSTILL,ACLEARDEFINITIONISSOMEWHATELUSIVEINOURVIEW,ENVIRONMENTALACCOUNTINGISNOT“ACCOUNTINGFORTHEENVIRONMENT,“ORACOURSEINHOWTOVALUE“NATURAL“ASSETSLIKEOLDGROWTHTIMBERORTHESPOTTEDOWLITISNOTACOURS
17、EINHOWTOPREPAREANENVIRONMENTALIMPACTSTATEMENTFURTHER,ITISIMPORTANTTODIFFERENTIATETHISNEWCONCEPTFROMTHECLASSICALCONCEPTOFNATURALRESOURCEACCOUNTINGANDITSMACROECONOMICPERSPECTIVEATABASICLEVELENVIRONMENTALACCOUNTINGISACOURSEORSUBJECTTHATINVESTIGATESHOWENVIRONMENTALISSUESAFFECTTRADITIONALACCOUNTINGSUBDIS
18、CIPLINESTHUS,INSOMEGRANDERSENSE,ITISANEWANDEXTREMELYPOWERFULTOOLFORTHEMYRIADOFFIRMSADDRESSINGMEASUREMENTANDVALUATIONPROBLEMSINTHEENVIRONMENTALAREASOMEMAYFEARTHATCHARACTERIZINGTHEENVIRONMENTWITHNUMBERSORINCORPORATINGENVIRONMENTALIMPACTINTHEBOTTOMLINEWOULDCOOPTETHICALANDMORAL4IMPERATIVESHOWEVER,THROUG
19、HENVIRONMENTALACCOUNTING,ANATTEMPTISMADETOPROVIDEBETTERINPUTINTOTHEDECISIONMAKINGPROCESSABOUTENVIRONMENTALIMPACTSFOREXAMPLE,INACAPITALBUDGETINGCONTEXTINCORPORATINGENVIRONMENTALISSUESMAYCHANGETHEFOCUSOFDECISIONMAKINGWHENTHEADDITIONALCOSTSOFREMEDIATINGAPOLLUTEDSITEFOLLOWINGOPERATIONOF“DIRTY“EQUIPMENTA
20、REINCLUDEDINANALYSISOFTHECOSTOFSUCHEQUIPMENT,DECISIONMAKERSMAYSHIFTTOWARDMORE“ENVIRONMENTALLYFRIENDLY“TECHNOLOGIESUSEOFENVIRONMENTALACCOUNTINGTECHNIQUESCANTHEREBYHELPFIRMSMOVETOWARDAPREVENTATIVERATHERTHANCURATIVEAPPROACHTOENVIRONMENTALPROBLEMSTHEREMAINDEROFTHEPAPEREXPLORESENVIRONMENTALISSUESWITHINTH
21、EACCOUNTINGSUBDISCIPLINESANDINVESTIGATESSOMEOFTHESYNERGIESAMONGTHEMTHATAREFACILITATEDTHROUGHTHESTUDYOFENVIRONMENTALACCOUNTINGFINANCIALACCOUNTINGINCLUSIONOFENVIRONMENTALISSUESCANENHANCECLASSROOMDISCUSSIONOFBASICFINANCIALACCOUNTINGISSUESSUCHASDEFINITIONANDMEASUREMENTOFASSETSANDLIABILITIESINPARTICULAR,
22、THREEGENERICAREASCANBEEXPLOREDWITHINANENVIRONMENTALCONTEXT1CAPITALIZATIONVERSUSEXPENSINGOFCOSTS2DISCLOSUREANDRECOGNITIONOFCONTINGENTLIABILITIESAND3MANDATORYANDVOLUNTARYDISCLOSUREPRACTICESEVERALTECHNICALACCOUNTINGRULESGUIDETHEFINANCIALREPORTINGOFENVIRONMENTALCONCERNSSOMEOFTHEMAJORSTANDARDSANDGUIDELIN
23、ESADDRESSINGENVIRONMENTALISSUESINCLUDESTATEMENTOFFINANCIALACCOUNTINGSTANDARDSSFASNO5ONCONTINGENTLIABILITIES1975FINANCIALINTERPRETATIONFINNO14ONINTERPRETINGSFASNO51976SFASNO38ONPREACQUISITIONCONTINGENCIESOFPURCHASEDENTERPRISES1980EMERGINGISSUESTASKFORCEEITFISSUENO8913ONACCOUNTINGFORTHECOSTOFASBESTOSR
24、EMOVAL1990EITFISSUENO908ONCAPITALIZINGVERSUSEXPENSINGCOSTSFORREMEDIATIONOFENVIRONMENTALCONTAMINATION1991EITFISSUENO935CONCERNINGTHETREATMENTOFPOTENTIALRECOVERIESFROMOTHERPRIVATEPARTIESORINSURERSANDDISCOUNTINGOFENVIRONMENTALLIABILITIES1993FORPUBLICLYTRADEDCOMPANIES,THESECURITIESANDEXCHANGECOMMISSIONS
25、ECHASALSOMANDATEDENVIRONMENTALDISCLOSURESTHESEINCLUDE,AMONGOTHERS,ADDITIONAL5DISCLOSURESINTHEMANAGEMENTDISCUSSIONANDANALYSISMDSECFINANCIALREPORTINGRELEASEFRRNO36CONCERNINGINTERPRETATIONOFMDESTIMATIONANDRECOGNITIONOFCONTINGENTENVIRONMENTALLIABILITIESANDDISCLOSUREOFPENDINGORTHREATENEDLEGALACTIONANDOFM
26、ATERIALEFFECTSOFENVIRONMENTALCOMPLIANCEONCAPITALEXPENDITURES,EARNINGSANDCOMPETITIVEPOSITIONINADDITIONTOCOVERINGTECHNICALPROCEDURES,IMPLICATIONSOFFINANCIALACCOUNTINGRULESFORFIRMVALUATION,STAKEHOLDERWEALTHANDMANAGERIALINCENTIVESCOULDBEEXPLOREDCOSTSASSOCIATEDWITHREMEDIATIONCANILLUSTRATETHEPARADOXICALNA
27、TUREOFTHEACCOUNTINGPROCESSFOREXAMPLE,ACONSERVATIVEBIASINFINANCIALACCOUNTINGGENERALLYLEADSTOREMEDIATIONCOSTSBEINGEXPENSEDHOWEVER,MANYOFTHOSESAMECOSTSEG,ASBESTOSREMOVALORINSTALLATIONOFACONTAINMENTBARRIERAREREQUIREDTOBECAPITALIZEDFORTAXPURPOSES,THEREBYDEFERRINGOREVENPRECLUDINGWHENCAPITALIZEDTOLANDTHEIR
28、DEDUCTIBILITYCONSISTENTWITHAECCRECOMMENDATIONS,THESETOPICSFACILITATEDISCUSSIONOFTHEECONOMICCONSEQUENCESOFACCOUNTINGPRONOUNCEMENTSFOREXAMPLE,PROMULGATIONOFACCOUNTINGRULESCANBEVIEWEDASAPOLITICALPROCESSACCOUNTINGRULESFREQUENTLYREFLECTACOMPROMISEORECONOMICTRADEOFFBETWEENDIFFERENTPARTIESCOMPETINGFORSCARC
29、ERESOURCESFINANCIALSTATEMENTUSERSDEMANDMOREANDBETTERDISCLOSURESABOUTTHEFIRMANDITSACTIVITIESTHEFIRMANDITSMANAGEMENT,HOWEVER,MAYRESISTREVEALINGPROPRIETARYINFORMATIONIFDISCLOSUREISVIEWEDASCOSTLYANDPOTENTIALLYCOMPROMISINGMANAGERSTHEREBYHAVEINCENTIVESTOMANAGETHEIRVOLUNTARYDISCLOSUREPOLICYWHICHMAYMAKETHER
30、ESULTINGDISCLOSURES6LESSUSEFULONTHEOTHERHAND,SOMEEVIDENCEINDICATESTHATSTOCKRETURNSAREPOSITIVELYCORRELATEDWITHCERTAINVOLUNTARYDISCLOSURESOFENVIRONMENTALEXPOSUREBLACCONIEREANDPATTON1994DISCUSSIONOFMARKETBASEDEMPIRICALRESEARCHEG,STOCKPRICEREACTION,MARKETVALUATION,FIRMPERFORMANCE,MANAGEMENTCOMPENSATION,
31、ETCONENVIRONMENTALDISCLOSURESCANEXTENDSTUDENTSAPPRECIATIONOFTHEIMPACTANDPERVASIVENESSOFENVIRONMENTALACCOUNTINGISSUESBYPROVIDINGEVIDENCEONTHEVALUERELEVANCEANDUSEFULNESSOFTHEDISCLOSURESINADDITION,MANYFIRMSHAVEBEGUNVOLUNTARILYISSUINGENVIRONMENTALANNUALREPORTSALTHOUGHTHEREARENOFORMALSTANDARDSGOVERNINGTH
32、ESEREPORTS,THEYTYPICALLYSUMMARIZETHEENVIRONMENTALIMPACTOFTHEIRBUSINESSESTHECONTENTOFENVIRONMENTALANNUALREPORTSRANGESFROMQUALITATIVEDESCRIPTIONTOQUANTITATIVEREPORTINGOFENVIRONMENTALACTIVITIESITALSOAPPEARSTOSPANTHECONTINUUMFROMMERE“GREENWASH“TOGENUINEFISCALCOMMITMENTCLASSROOMDISCUSSIONOFTHISTYPEOFVOLU
33、NTARYDISCLOSURECANCENTERONTHEFORMAT,CONTENT,ANDPOTENTIALRELEVANCEOFTHESEREPORTSTOTHEFIRMSMANYSTAKEHOLDERSMANAGERIALACCOUNTINGSOMEOFTHEMOREINTERESTINGENVIRONMENTALACCOUNTINGCHALLENGESFACEDBYPRACTITIONERSAREINTHEMANAGERIALACCOUNTINGAREA,ALTHOUGHTHEBASICTECHNIQUESCURRENTLYTAUGHTINACCOUNTINGCLASSESSTILL
34、APPLYORCANBEADAPTEDFOURMAINMANAGERIALACCOUNTINGTOPICSTHATCANBEEXPLOREDWITHINANENVIRONMENTALCONTEXTARE1PRODUCTCOSTINGANDALLOCATIONOFOVERHEADCOSTSEG,ASINACTIVITYBASEDCOSTING2CAPITALBUDGETING3RESPONSIBILITYACCOUNTINGAND4LIFECYCLEANALYSISINARECENTBOOKTHATSURVEYSENVIRONMENTALPOLICIESOFOVER100LEADINGCOMPA
35、NIES,EPSTEIN1996IDENTIFIES“STATEOFTHEART“PRACTICESFORCOSTINGANDMANAGINGCORPORATEENVIRONMENTALSTRATEGYENVIRONMENTALACCOUNTINGAPPLICATIONSINMANAGERIALACCOUNTINGCASESPROVIDESTUDENTSANOPPORTUNITYTOSOLVEPROBLEMSINUNFAMILIAR,BUTCONTEMPORARY,SETTINGSFOREXAMPLE,HAZARDOUSWASTEDISPOSALCOSTSAREOFTENSIMPLYACCUM
36、ULATEDINAGENERALOVERHEADACCOUNTTHISTREATMENTCANADVERSELYAFFECTPRODUCTCOSTINGDECISIONS,PRODUCTIONDECISIONSANDMANAGEMENTPERFORMANCEEVALUATIONIFONLYAFEWOFTHEFIRMSPRODUCTLINESGENERATETHEWASTEHAMNERANDSTINSON19957APPROPRIATETRACINGOFCOSTSCANCREATEINCENTIVESFORMANAGERSTOREDUCEASSOCIATEDCOSTSINCENTIVESTHAT
37、WOULDNOTEXISTIFCOSTSWERESIMPLYALLOCATEDOVERALLPRODUCTSTHEWORLDRESOURCESINSTITUTEDITZETAL1995HASCOLLECTEDSEVERALCOMPREHENSIVECASESTUDIESILLUSTRATINGTHEMAGNITUDEOFENVIRONMENTALCOSTSFOR11DIFFERENTCORPORATIONSTHEENVIRONMENTALSETTINGISIDEALFORCRITICALEVALUATIONOFALTERNATIVEMANAGERIALACCOUNTINGMETHODSANDT
38、HEIRBEHAVIORALIMPLICATIONSENVIRONMENTALISSUESCANBEUSEDTOFRAMEDISCUSSIONOFDECISIONMAKINGPROCESSESANDMANAGEMENTSPLANNINGANDCONTROLFUNCTIONSTHEIMPACTOFENVIRONMENTALCONCERNSCANBEINVESTIGATEDINTHEAREASOFRESPONSIBILITYACCOUNTING,JOBCOSTINGANDOVERHEADALLOCATION,VARIANCEANALYSIS,COSTBEHAVIORANDANALYSIS,ANDC
39、APITALBUDGETINGPOTENTIALMODIFICATIONSTOTRADITIONALCOST/BENEFITANALYSISINCLUDEESTIMATINGFUTURELIABILITIESARISINGFROMCURRENTANDPROPOSEDPRODUCTIONTECHNOLOGIESENVIRONMENTALCOSTMANAGEMENTANDALLOCATION,IDENTIFICATIONANDASSESSMENTOFEXISTINGANDPOTENTIALENVIRONMENTALPROBLEMSANDRISKS,ANDCOMMUNICATIONOFTHISINF
40、ORMATION,BOTHINTERNALLYFORDECISIONMAKINGANDEXTERNALLYFORCOMPLIANCE,ALSOCANBEINCLUDEDAMETHODOLOGYRELATIVELYNEWTOACCOUNTING,ISLIFECYCLEANALYSISLCALCAENCOURAGESTHE“EXPLICITACKNOWLEDGMENTANDRECOGNITIONOFTHEFULLLIFECYCLEOFANYPRODUCTORACTIVITY“INACCOUNTINGDECISIONMAKINGSEEGRAYETAL1993,CHAP9FORDISCUSSIONTH
41、EPOLITICAL/ECONOMICDEBATE,FOREXAMPLE,BETWEENCLOTHANDPAPERDIAPERSASCAPTUREDINTHECONFLICTINGLCASSPONSOREDBYTHEPAPERANDCLOTHDIAPERINDUSTRIESCANILLUSTRATETHESTRENGTHSANDWEAKNESSESOFTHELCATECHNIQUECLASSROOMDISCUSSIONOFMANAGERIALACCOUNTINGISSUESCANBELINKEDEASILYTOFINANCIALACCOUNTING,TAXANDOTHERISSUESENVIR
42、ONMENTALSTRATEGIESCHOSENBYAFIRMMAYAFFECTBOTHTHECURRENTANDFUTUREHEALTHSTATUSOFEMPLOYEESANDOTHERSTAKEHOLDERSSEEFOREXAMPLE,THEMULTIPAINT,INCCASEBYBOWENETAL1996ANOTHEREXAMPLEISACCOUNTINGFORENVIRONMENTALMITIGATIONCOSTSASSOCIATEDWITHBUILDINGNEWFACILITIESCOMMUNITIES,STATESANDNATIONALGOVERNMENTSCOMMONLYREQU
43、IREFIRMSTOPAYFORROADIMPROVEMENTS,NEWSEWERSYSTEMS,ETC,INEXCHANGEFOR8BUILDINGPERMITSTHEBOEINGCORPORATIONSGRAPPLINGWITHDIFFERINGPOTENTIALTREATMENTSOFTHESEMITIGATIONCOSTSBYITSFINANCIAL,MANAGERIALANDTAXACCOUNTINGSYSTEMSISAREALWORLDEXAMPLEOFHOWDIFFERENTACCOUNTINGSUBSYSTEMSCANVIEWTHESAMEEVENTFROMVERYDIFFER
44、ENTPERSPECTIVESSODERSTROMANDSTINSON1995译文通过绿色会计有色眼镜教学环境会计史蒂芬瑟夫奇克，纳奥米索德斯特姆，克里斯托福斯廷森摘要许多公司发现,它们的一些很昂贵且具有挑战性的会计问题也出现在环境区域。环境会计可以被定义为简单的认识、识别和司法部对环境问题的影响在公司的传统会计子系统。摘要叙述了一种环境会计处理问题可以被纳入或现有的课程成为一个新的选修焦点。环境会计核算,现代而又很有意思功能综合方法,帮助学生理解之间的关系以及不同领域的会计即金融、管理、信息系统、审计、税务，描述的例子包括在上述各领域的环境问题。我国会计教育变革委员会（AECC）建议的主要目
45、的是扩大了会计教育的范围。传统的教学方法会计一直是提供一个大中型面向分类的学生在教科书式的问题，适合特定专题整齐细胞。许多教育学家认为，这种做法已成为日益复杂的会计问题，学生将必须解决其整个职业生涯不足。与财务，管理和其他会计分支学科的界限会干扰既定课堂学习纳入决策来自这些地区的每一个信息的学生。几个真实世界的会计问题今天可以很方便地隔离成一个单一的会计分支学科或方法。可用的解决方案不应当限制的办法来解决问题，相反，问题应该推动解决途径。如会计教育工作者，我们必须准备我们的学生能以这种方式来应对会计问题。最重要的技能，我们可以教我们的学生是评价会计问题严重，并考虑在其分析的过程中多种方法。因为
46、环境问题影响会计的各个领域，说明如何把信息与来自多个会计的方法，从而使学生对会计理论及应用更深入，更广泛地了解一个特别有效的工具。9会计课程纳入环境会计问题的方式可以扩大与AECC的建议相一致的范围和会计教育的影响。在本文中，我们提供了可用于现有的会计类纳入环境会计问题的主题实例。具体来说，我们将讨论如何将环保问题都可以纳入到现有的课程包括财务会计，管理会计，信息系统，审计或税务。例子包括，说明在这些领域的环境问题。虽然每个分支学科，是分开处理，我们也考虑区域间的相互作用。我们进一步讨论建立一个独立的环境会计选修一定的优势。最后，本附录部分环境会计问题，在现有的许多案件发生，这些例子来说明如何
47、促进环境会计核算的基本问题的讨论，同时强调对会计职能的综合性质。背景在20世纪70年代会计学术文献中，“环境会计”的一部分，被认为是“社会会计”更广泛的领域（如BELKAOUI1976英格拉姆1978拉马纳坦1976ROCKNESS等人1977斯派塞1978年）。可能是因为很少有明确的经济与社会会计或相关的法律后果，广泛的学术兴趣在这方面很快消退。然而，在过去十年里一直是国际，联邦，州和地方环境法规，甚至大幅增加，以及在从环境违法违规产生的诉讼案件数量急剧增加。由于这些变化的影响（以及和其他商业做法）会计的所有领域，“环境会计”的审议提供了一个机会，探讨如何应对新的会计惯例的法律，经济，管理，
48、甚至道德压力的学生。此外，公司正越来越多地发展和改善自己的环境会计的战略和制度（斯密德亨尼1992）。可以说，未来之间的成功和不成功的企业的主要区别是它们如何迅速，有效地应对这一新的挑战。由于环境战略和系统变得如此重要，在竞争激烈的市场，给我们的学生在敏感的会计课程环境问题提供了一个很好的机会，以应付这一挑战。批评者（而愤世嫉俗）查看矛盾一词作为“环境会计”。然而一旦无关，更合适的特征是这个词是两个并列的学科。不过，一个明确的定义有点难以捉摸。我们认为，环境会计是不是“对环境会计”，或在如何评价“自然”像古老的木材或有斑点的猫头鹰资产的过程，它不是在如何准备环境影响报告书的过程。此外，重要的是
49、要区分从自然资源核算和宏观经济的角度来看这一新概念的经典概念。在一个基本水平，环境会计是一门课程（或主题）的调查环境问题如何影响传统的会计分支学科。因此，在一些宏伟的意义上讲，它是为解决环境领域的测量和评估公司无数的新问题和极其强大的工具。10一些人可能会担心描述的环境编号或合并环境影响底线上会运用伦理和道德的职责。然而,通过环境会计发展的制约作用,尝试以提供更好的决策过程的输入对环境的影响。例如,在资本预算上下文把环境问题的焦点可以改变决策。当额外增加的成本网站受污染的含以下操作的“脏”设备的成本包括分析这种装置的使用,决策者可能转换向更“环境友好”技术。使用环境会计技术能够从而帮助公司朝向一个预防而不是治疗的方法来环境问题。本文的其余部分在会计分支学科，探讨环境问题，并探讨了它们之间是通过环境会计的研究有助于协同。财务会计环境问题列入可提高课堂财务会计的基本定义，如资产和负债的计量问题的讨论。特别是，三个一般领域可以探讨在环境方面（1）资本化与费用化的成本（2）披露和确认或有负债（3）强制性和自愿性信息披露的做法。会计规则的若干技术指导环境问题的财务报告。主要的标准和准则解决环境问题包括财务会计准则公告（SFAS）第5对或有负债（1975年）报表，财务释义（芬兰）第5号公报有关解释（1976）第14。在收购前紧急采购的企业（1980）38，新问题工作小组（EIT
