[雙語翻譯]會計外文翻譯--管理會計對其在可持續(xù)發(fā)展會計中作用的認識（節(jié)選）

1、2900 英文單詞， 英文單詞，17500 英文字符，中文 英文字符，中文 4950 字文獻出處： 文獻出處：Villiers C D , Staden C V . Management accountants' perception of their role in accounting for sustainable development: An exploratory study[J]. Pacific Accounti

2、ng Review, 2014, 26(1/2):112-131.Management accountants’ perception of their role in accounting for sustainable developmentAn exploratory studyVinal Mistry, Umesh Sharma and Mary LowAbstractPurpose – The purpose of this

3、paper is to examine the perceptions that management accountants have of their roles in accounting for sustainable development in their organisations.Design/methodology/approach – The paper draws arguments from prior l

4、iterature to identify the roles that management accountants play in accounting for sustainable development. Management accountants’ perceptions of their roles in accounting for sustainable development are examined by con

5、ducting interviews and surveys of management accountants from various organisations in New Zealand. The study is informed by legitimacy theory.Findings – Management accountants of small-medium organisations in New Zealan

6、d play a limited role in accounting for sustainable development, compared to management accountants of larger organisations. The correlation between the type of organisation and their overall goals for achieving sustaina

7、ble development are closely linked with the roles the organisations’ management accountants play in accounting for sustainable development.Research limitations/implications – This research is limited as it is only an exp

8、loratory study with a small sample of small-medium and large businesses in New Zealand. There is a need for greater acceptance by senior management of the role management accountants could play in accounting for sustaina

9、ble development.Practical implications – This paper may help management accountants, of both small-medium and larger organisations, to advance accounting for sustainable development within their organisations by actively

10、 engaging with the issues that have deterred such advancement.Originality/value – This paper provides a review of the current debates and positions of accounting for sustainable development as well as the barriers manage

11、ment accountants face in getting engaged in accounting for sustainable development initiatives.Keywords Accounting, Sustainable development, Role, Management accountants1. IntroductionThere is a belief that accounting is

12、 supposed to serve the public interest and it has been presented that central to the public interest is the pursuit of sustainability (Gray and Collison, 2002). Since the 1990s, much research has focused on the issue of

13、accounting for sustainable development. For instance, Gray et al. (1993, p. 3) presented that accountants have a major role to play in environmental issues, “both through their traditional roles of recording and reportin

14、g financial details and through their roles as business managers”. They even described how accountants’ jobs will change as a consequence of the environmental management issues that they will need to be involved in.Gray

15、et al. (1993) argued that organisations cannot fully embrace the need for a substantial response to the worldwide environmental crisis until all sectors of a business/organisation that whatever sustainable development is

16、, it is a “good thing”. He argues that sustainable development involves the preservation and/or maintenance of a finite and crucial environment and incurs some duty of social justice – between and within generations. Gra

17、y (2010, p. 48) also argues that on a global scale, this issue has become a “contested terrain of global planetary desecration, of human and other species suffering and of social justice addressed through the language of

18、 sustainability, sustainable development and commerce”. Importantly, Gray enunciates that “it is increasingly well-established in the literature that most businesses reporting on sustainability and much business represen

19、tative activity around sustainability actually have little, if anything to do with sustainability” (italics for emphasis) (2010, p. 48).The present state of the sustainable development concept sees the emergence of vario

20、us practices, systems, and tools that can be incorporated into organisations. The implementation of environmental management systems is one example of a voluntary certification scheme from the International Organisation

21、for Standardisation with the ISO 14000 on Environment Management. Compliance with such standards shows an organisation’s commitment to environmental issues and achieving sustainable development.The accountant’s role may

22、depend on his or her responsibilities – ranging from being involved in environmental audits through the internal audit programme, to appraising investment proposals with an eye to the environmental benefits, to the analy

23、sis of waste and energy costs in order to encourage their reduction, and to the provision of information to support environmental management (Gray et al., 1993). Historically, the management accountants’ role has been ob

24、scured by the more prominent roles of accountants who are engaged in financial reporting, auditing, and taxation activities (Parker, 2000). The role of management accountants was mainly seen to be in direct contribution

25、to the planning and control of organisational operations (Milne, 1996; Parker, 2000). Increasingly management accountants are seen to be playing an important role in organisational decision-making processes (Byrne and Pi

26、erce, 2007). A few studies have presented the roles of management accountants using various descriptors denoting a bean counter type role (Hopper, 1980; Vaivio and Kokko, 2006; Byrne and Pierce, 2007), and some, a busine

27、ss partner type role (Granlund and Lukka, 1998; Sharma et al., 2010) where the business partner role generally denotes an increasing emphasis on a more strategic, forward-looking and collaborative role orientation.Howeve

28、r, with the passage of time, the traditional roles of management accountants have evolved (Albelda, 2011). Burnett and Hansen (2008) and Myburgh (2001) state that empirical evidence shows that the relationship between en

29、vironmental and economic performance has increased, and so have management accountants’ roles as facilitators of decision-making, with new performance measures and analysis tools integrating environmental issues into the

30、ir roles. Albelda (2011) points out how the role of management accountants and accounting practices acted as facilitators of sustainable development. Two different aspects emerged from his interviews with management acco

31、untants in relation to environmental costs. First, Albelda found that management accountants referred to the identification and definition of environmental costs explicitly within the costing systems. Second, Albelda ind

32、icated that management accountants explained how the allocation criteria had been updated to reduce the arbitrariness of moving some environmental costs away from overhead accounts.Wilmshurst and Frost (2001) noted tha