ترجمه آنلاین میهن دیک: خدمات ترجمه تخصصی What’s new about New accounts? Assessing change proposals for social and environmental accounting

عنوان مقاله
عنوان مقاله	What’s new about New accounts? Assessing change proposals for social and environmental accounting
عنوان فارسی مقاله	حسابهای جدید چیست؟ ارزیابی پیشنهادات تغییر برای حسابداری اجتماعی و زیست محیطی

چکیده مقاله
چکیده	This paper considers recent calls to rejuvenate social and environmental accounting, particularly Gray et al. (2013). They see the history of SEA as one of few successes and many failures, warranting radical change. Others consider change-potentials of SEA as underrecognised (see Lehman, 2013b). SEA faces a conundrum: has it failed? If so, why? And what to do now? I find SEA has contributed to its own ills, and that change-potentials of accounting remain under-explored. I suggest tensions between SEA and accounting may be ameliorated by revisioning the relationship. Migration outside the orbit of accounting without doing so invites unintended consequences.
کلمات کلیدی	(Organizational Sustainability Modeling (OSM Accountability Alternate accountings Capitalism Cartography Colonisation Interstice Interstitial transformation Pictorial heuristic Responsibility Social and environmental accounting Symbiotic transformation
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