The role of accountants and accounting in improved sustainability management and reporting

会计师和会计在改进可持续发展管理和报告中的作用

• 批准号: LP0562693
• 负责人: Prof Stewart Jones
• 金额: $ 18.58万
• 依托单位: The University of Sydney
• 依托单位国家: 澳大利亚
• 项目类别: Linkage Projects
• 财政年份: 2006
• 资助国家: 澳大利亚
• 起止时间: 2006-02-27 至 2009-02-26
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/LP0562693
• 关键词: role; accountants; accounting; improved; sustainability

This project will provide a comprehensive understanding of avenues available for the accounting profession to more formally embrace the management of environmental and social aspects of organisational performance. In particular, the project examines the internal sustainability information gathering and reporting processes and the use of this information by internal decision makers. We investigate, inter alia, existing systems/procedures used to generate data on non-financial performance and how sustainability data can be collected efficiently and better integrated through the accounting system; and how accounting systems could be extended to incorporate such information, including specific tools that are appropriate to achieve this aim.

该项目将提供一个全面的了解途径，为会计专业更正式地拥抱组织绩效的环境和社会方面的管理。 特别是，该项目审查了内部可持续性信息收集和报告程序以及内部决策者对这些信息的使用。 除其他外，我们调查了用于生成非财务业绩数据的现有系统/程序，以及如何通过会计系统有效收集和更好地整合可持续性数据;以及如何扩展会计系统以纳入此类信息，包括适合实现这一目标的特定工具。