摘要
本文重点对近几年的环境会计理论的主要文献进行了梳理,尝试从可持续性、外部性、信息披露、成本管理和行为科学这五个视角,按照文献的发展脉络和逻辑关系对国际学术界在环境会计理论方面的研究新进展进行了评述。本文讨论了这五个研究视角之间的内在联系,探讨了有关理论的发展方向,并分析了目前环境会计理论研究在方法和内容上的最新趋势,以期能对完善我国环境会计理论提供借鉴和启示。最后本文结合我国目前环境会计理论的研究情况,提出未来进一步研究的方向。
This paper reviews the latest literatures of environmental accounting theory and comments the new development of environmental accounting theory re- search from the perspectives of sustainability,externality,information disclosure,cost management and behavioral science according to the logical rela- tionships of the literatures. It also discusses the relationship of the five perspectives and the directions of these theories and indicates the tendency of re- search method and content in environmental accounting theory. This paper analyses the situation of Chinese environmental accounting research and brings forward the opportunities and directions of future research.
出处
《会计研究》
CSSCI
北大核心
2012年第2期3-10,96,共8页
Accounting Research
