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نتیجه جستجو - حسابداری اجتماعی

تعداد مقالات یافته شده: 6
ردیف عنوان نوع
1 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
2 Economic impact of the bioeconomy in Spain: Multiplier effects with a bio social accounting matrix
تأثیر اقتصادی اقتصاد زیستی در اسپانیا: اثرات چند برابری با ماتریس حسابداری زیست اجتماعی-2021
The bioeconomy emerges as a new economic model to help address issues related to environmental care and focus on a more sustainable economy. In the last decade, it has become a global priority and many countries have published their own strategies that clearly refer to the development of the bioeconomy. The symmetric social accounting matrix with basic prices was constructed, including the breakdown of biobased accounts belonging to the bioeconomy to determine which sectors of the bioeconomy are most strategic to promote sustainable economic growth. This constructed matrix was used to analyse the economic influence of the bioeconomy products and their impact on job creation. The analysis was carried out using the diffusion and absorption multipliers, which enabled the interpretation of the linkages between the different economic agents. The results were analysed in depth and the multipliers decomposed into their different effects, own, open and circular, and complemented with the calculation of the employment multiplier to evaluate the most important sectors for employment generation. The analysis was applied to the case of Spain. The results of this research enabled the identification of the strategic sectors where economic policies can be applied since these are the ones that increase economic growth and activities within the bioeconomy and create jobs. The conclusions indicated that the Spanish bioeconomy is still focused on traditional sectors and has not yet developed its potential in more innovative biobased products, demonstrating that the bioeconomy in Spain still has a long way to go.
keywords: زیست توده | اسپانیا | ماتریس حسابداری اجتماعی | مدل های چند منظوره | آنالیز تاثیرات | ضغطه | Bioeconomy | Spain | Social accounting matrix | Multisectoral models | Impact analyses | Multipliers
مقاله انگلیسی
3 An integrated model for marine fishery management in the Pearl River Estuary_ Linking socio-economic systems and ecosystems
یک مدل یکپارچه برای مدیریت ماهیگیری دریایی در رودخانه مروارید خور: ارتباط سیستم های اجتماعی و اقتصادی و اکوسیستم ها-2016
The paper devises an integrated ecological–economics–social model to assess the implementation of ecosystem-based fisheries management in the Pearl River Estuary (PRE) in the South China Sea (SCS). In particular, this paper presents the development of an integrated model, which links a regional economics social accounting matrix (SAM) model to an ecological model constructed using Ecopath with Ecosim (EwE) software. The impacts on the ecological–economics–social system are examined by varying fishing efforts for four scenarios, including status quo management, fishing effort reduction policy, fishing gear switch policy, and summer closure extension policy. Key results from the predictions (2010–2020) and policy simulations illustrate that the collapse effect is apparent in the status quo scenario. Further, re- ducing or switching of fishing effort (e.g. elimination of overfishing and reduced habitat disturbance) positively affects the ecosystem and can lead to economic and social welfare gains in the PRE's economy. The gear switch scenario presents a compromise among the economics, social, and conservation metrics, and also outperforms other scenarios in terms of biomass at the end of the simulation period. The fishing effort reduction policy performs better than the summer closure extension policy in terms of the con- servation metrics but does relatively poorly in economic terms.& 2015 Elsevier Ltd. All rights reserved.
Keywords: Integrated model | Ecopath with Ecosim | Social accounting matrix | SAM | Pearl River Estuary | Over fishing
مقاله انگلیسی
4 جنبه های حسابداری اجتماعی در سطوح پیش دانشگاهی بازپرداخت به دانش آموزان
سال انتشار: 2016 - تعداد صفحات فایل pdf انگلیسی: 8 - تعداد صفحات فایل doc فارسی: 17
رویکردهای ویژه حسابداری در حسابداری پیش دانشگاهی کاهش پیدا کرده اند از جمله بخش حساب شده برای بازپرداخت هزینه های سفر و سایر مزایا به دانش آموزان. هدف این مقاله مشخص کردن تصویری از جنبه های اجتماعی تحصیلات در آموزش عمومی پیش دانشگاه است که توسط بازپرداخت به ذینفعان آموزش، نحوه انعکاس آنها در حسابداری از طریق طبقه بندی بودجه و اعلام به کاربران از طریق رسانه های عمومی ارائه می شوند. به طور خاص، رویکرد ما به کمک هزینه تحصیلی اشاره دارد که توسط اداره عمومی برای پشتیبانی از یادگیری، بورسیه حرفه ای و همچنین برنامه های مختلف پشتیبانی برای دانش آموزانی فراهم می شود که از خانواده هایی با مشکلات مادی می آیند و حامی مالی آنها دولت از طریق هیئت رسیدگی مدرسه است.
کلیدواژگان: حسابداری اجتماعی | آموزش پیش دانشگاهی | مزایای اجتماعی | بورسیه | دانش آموزان | بازپرداخت.
مقاله ترجمه شده
5 New accounts: Towards a reframing of social accounting
حساب های جدید: به سوی یک reframing حسابداری اجتماعی-2014
This paper is a speculative and exploratory essay on the emerging field of social accounting. In essence, the paper explores whether the fact that most social accounting has, traditionally at any rate, being promulgated by accountants might be a partial explanation for its self-disciplining limitations and, arguably, its weak inroads into discourse and practice. Through the lens of Erik Olin Wright’s work, the paper reconsiders the potential of the social accounting project(s) and argues for the importance of accounts as a means of interstitial transformation as a complement to the traditional privileging of accounts directed towards symbiotic transformations. Keywords: Social accounting New accounts Interstitial Symbiotic Accounts Accountability Sustainability Multiple Speaking truth to power
مقاله انگلیسی
6 Responsible social accounting communities, symbolic activism and the reframing of social accounting: A commentary on new accounts: Towards a reframing of social accounting
جوامع مسئول حسابداری اجتماعی، فعالیت های نمادین و reframing حسابداری اجتماعی:تفسیر در حساب های جدید: به سوی یک reframing حسابداری اجتماعی-2014
Establishing a vision of what is possible and desirable is a critical stage in any transformation process. Gray, Brennan, and Malpas, (2014) build on a series of articles that have critiqued the impact of the social accounting academic community and the merits (futility?) of further developing this field (e.g. Gray, 2002; Gray, Dillard, & Spence, 2009; Gray & Tinker, 2003; Lehman, 2001, 2002; Neu, Cooper, & Everett, 2001; Owen, 2008; Parker, 2011; Spence, Husillos, & Correa-Ruiz, 2010; Ruiz & Laine, 2014). What differentiates Gray et al. (2014) (see also Bebbington and Larrinaga, 2014) is that it goes beyond critique, presents a normative analysis of alternative ‘voyages of exploration’ for social accounting research and provides a vision of what social accounting should be. This vision includes different scenarios where social accounting and accountability practices (appropriately reconstituted) could be effectively integrated into sustainable transformation programmes. Gray et al. (2014) provide new insights into social accounting through the lens of Wright’s theoretical framing, identify social accounting practices with interstitial transformative potential and suggest an agenda for future social accounting and accountability research. There are so many aspects of this paper that are worthy of further reflection, but I would like to focus on how to construct a ‘responsible’ social accounting academic community aligned with the normative objective of sustainable transformation.
مقاله انگلیسی
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