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An ecological critique of accounting: The circular economy and COVID-19
نقد زیست محیطی حسابداری: اقتصاد دایره ای و Covid-19-2021 Given the increasing participation of accounting technologies in purported solutions to
deal with the ecological crisis, we address two areas where a growing accounting
literature is emerging, the circular economy and the COVID-19 pandemic, testing some
ideas to inform an ecological critique of accounting that could help us ward off the
‘‘dreams of escaping” (Latour, 2018). We suggest that the conceptual separation between
nature and society renders accounting for the circular economy and the COVID-19
pandemic problematic. A critical account of the circular economy might problematize
things like the whole economic system’s physical scale, spatial and temporal system
boundaries, consumer culture, and the inherent politics of the circular economy. We also
suggest that a critical account of the COVID-19 pandemic needs to take on board the
participation of accounting representations in the construction of particular narratives
about the virus. In particular, calculations of the costs caused by COVID-19 need to be
connected to the ecological value of viruses to illustrate how the social and the
biological worlds are inextricably connected. In both cases, we suggest critical
accounting researchers need to be actively involved in discussions about how valuation
constructs narratives about resource or waste, with significant implications on how we
conceive the relationship between humanity and the environment.
keywords: حسابداری | انسان شناسی | اقتصاد دایره ای | کووید -19 | بحران زیست محیطی | Accounting | Anthropocene | Circular economy | COVID-19 | Environmental crisis |
مقاله انگلیسی |
2 |
Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises
پایداری در معرض خطر در Covid-19: بررسی نقش حسابداری در رسیدگی به بحران های زیست محیطی-2021 In this paper, we reflect and provide insights on the environmental implications of postCOVID-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
keywords: بحران زیست محیطی | کووید -19 | حسابداری اجتماعی و زیست محیطی | مسئوليت | Environmental crisis | COVID-19 | Social and environmental accounting | Accountability |
مقاله انگلیسی |
3 |
Social learning in the Anthropocene: Novel challenges, shadow networks, and ethical practices
یادگیری اجتماعی در انتروپوسین : چالش های نوین، شبکه های سایه و شیوه های اخلاقی-2017 The Anthropocene presents novel challenges for environmental management. This paper considers the
challenges that the Anthropocene poses for social learning techniques in adaptive management. It sit
uates these challenges with respect to how anthropogenic forcing on the Earth system affects the con
ditions required for: (1) The cooperative exercises of social learning; (2) The techniques used for
assessing the fit of institutions to social-ecological systems; and, (3) The strategies employed for iden
tifying management targets that are transformed by human action. In view of these challenges, the paper
then examines how the practices of shadow networks may provide paths for incorporating a broader,
more robust suite of social learning practices in the Anthropocene. The paper emphasizes how novel
challenges in the Anthropocene demand increased attention to ethical practices, particularly those that
establish center-periphery relationships between social learning communities and shadow networks.
Keywords: Social learning | Anthropocene | Shadow networks | Communities of practice | Ethics | Adaptive management |
مقاله انگلیسی |