IRMA-International.org: Creator of Knowledge
Information Resources Management Association
Advancing the Concepts & Practices of Information Resources Management in Modern Organizations

New Dimension of Accounting Information: A Social and Environmental Approach

New Dimension of Accounting Information: A Social and Environmental Approach
View Sample PDF
Copyright: 2015
Pages: 25
Source title: Green Accounting Initiatives and Strategies for Sustainable Development
Source Author(s)/Editor(s): Chirața Caraiani (Bucharest University of Economic Studies, Romania), Camelia I. Lungu (Bucharest University of Economic Studies, Romania), Cornelia Dascălu (Bucharest University of Economic Studies, Romania) and Florian Colceag (Bucharest University of Economic Studies, Romania)
DOI: 10.4018/978-1-4666-8720-2.ch002

Purchase

View New Dimension of Accounting Information: A Social and Environmental Approach on the publisher's website for pricing and purchasing information.

Abstract

Traditional accounting has lost its instrumental ability of entailing the informational dimensions that are requested in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of sustainable development. The requirements for new information relate to economic, environmental and social sustainability of an entity. The purpose of this chapter is to outline the status of development in social and environmental accounting literature and to establish the main trends adopted by the most important accounting journals. It is based on the idea that besides the principles exposed in traditional accounting, the set of principles that underpin the role of the society and of the environment in a sustainable development context will develop a holistic vision of the economic entity. The authors view is consistent with the social and environmental accounting research that has emerged as a significant part of the contemporary accounting research literature.

Related Content

Pijush Kanti Dutta Pramanik, Bulbul Mukherjee, Saurabh Pal, Tanmoy Pal, Simar Preet Singh. © 2020. 50 pages.
Pradeep Tomar. © 2020. 13 pages.
Priyanka Goyal, Prachi Singh. © 2020. 26 pages.
Aysem Berrin Cakmakli. © 2020. 21 pages.
Rajalakshmi Krishnamurthi, Dhanalekshmi G.. © 2020. 17 pages.
Mir Sayed Shah Danish, Tomonobu Shah Senjyu. © 2020. 18 pages.
Rudra Rameshwar, Arun Solanki, Anand Nayyar, Bandana Mahapatra. © 2020. 18 pages.
Body Bottom