دانلود مقاله انگلیسی رایگان:دولت هیبریدی و اجرای حسابداری محیط زیست - 2021
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دانلود مقاله انگلیسی حسابداری و حسابرسی رایگان
  • Hybrid governance and performances of environmental accounting Hybrid governance and performances of environmental accounting
    Hybrid governance and performances of environmental accounting

    سال انتشار:

    2021


    عنوان انگلیسی مقاله:

    Hybrid governance and performances of environmental accounting


    ترجمه فارسی عنوان مقاله:

    دولت هیبریدی و اجرای حسابداری محیط زیست


    منبع:

    ScienceDirect- Elsevier- Journal of Environmental Management, 284 (2021) 111995: doi:10:1016/j:jenvman:2021:111995


    نویسنده:

    Ritwick Ghosh


    چکیده انگلیسی:

    Multiple centers of authority in hybrid forms create conditions of radical openness where questions of value and fitness are in flux. Environmental accounting is suggested as a condition for steadying hybrid forms and opening up possibilities for institutional innovations. This paper advances a critical social science analysis of environ- mental accounting to help specify how, when, and in what ways strengthening accounting capacity advances hybrid governance. Social studies of accounting argue that accounting systems are contingent on institutions: rules and social conventions, not only data or science. Our practice-centered analysis of two cases of building environmental accounting tools to advance high profile institutional innovations in US agri-environmental governance finds that the systems of rules that structure and legitimize accounting protocols are not pre- given. The same radical openness that presents opportunities for hybridity also reinforces uncertainties in building accounting standards. We identify two major frictions: a) Conventions for determining technical consensus and b) Rules for determining levels of transaction costs. We conclude by identifying a need to think about hybrid forms critically. Although hybrid forms are an expression of creativity and collaboration, they are also performances of a certain contemporary political covenant that delegitimizes state-centered governance. The challenge ahead is to understand when and where hybrid arrangements add to socio-ecological regulation and where they undermine the possibility of more functional approaches through a performance of seriousness.
    keywords: حکومتداری محیط زیست | کشاورزی | حسابداری | معیارهای | تغییرات اقلیمی | مسئوليت | Environmental governance | Agriculture | Accounting | Metrics | Climate change | Accountability


    سطح: متوسط
    تعداد صفحات فایل pdf انگلیسی: 11
    حجم فایل: 568 کیلوبایت

    قیمت: رایگان


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