当前位置: X-MOL 学术Critical Perspectives on Accounting › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises
Critical Perspectives on Accounting ( IF 5.538 ) Pub Date : 2021-05-26 , DOI: 10.1016/j.cpa.2021.102327
Charles H. Cho 1 , Juliette Senn 2 , Madlen Sobkowiak 3
Affiliation  

In this paper, we reflect and provide insights on the environmental implications of post-COVID-19 economic recoveries. More specifically, we highlight the connection(s) between the environment and the COVID-19 crisis, in particular the intertwined links between Mother Nature and the virus. We then raise some concerns about the ‘illusionary’ positive and negative effects of the crisis on the environment before evoking some past lessons about crisis management and recovery. We contend that the current accounting and accountability mechanisms employed in economic stimulus programs, as well as traditional environmental accounting approaches, are inadequate and limiting to achieve long-term sustainability change. The paper concludes by offering accounting practitioners and researchers some possibilities to take a step forward and develop new understandings of social and environmental value consistent with ecological principles and sustainable development—and hope that these reflections will contribute to a broader debate on the role of accounting for sustainable development in the Anthropocene.



中文翻译:

COVID-19 期间面临的可持续性问题:探索会计在解决环境危机中的作用

在本文中,我们对 COVID-19 后经济复苏的环境影响进行了反思并提供了见解。更具体地说,我们强调环境与 COVID-19 危机之间的联系,特别是大自然与病毒之间的相互交织的联系。然后,我们对危机对环境的“虚幻”正面和负面影响提出了一些担忧,然后再回顾过去有关危机管理和复苏的一些经验教训。我们认为,当前经济刺激计划中采用的会计和问责机制以及传统的环境会计方法不足以实现长期的可持续性变化。

更新日期:2021-05-26
down
wechat
bug