【外文翻译】通过绿色会计有色眼镜：教学环境会计.docVIP

本科毕业论文（设计） 外 文 翻 译 外文题目 Accounting Through Green-Colored Glasses 外文出处 Issues in Accounting Education,1997:P129-140 外文作者 Stephan E.Sefcik,Naomi S.Soderstrom, Christopher H.Stinson 原文： Accounting Through Green-Colored Glasses: Teaching Environmental Accounting Stephan E. Sefcik, Naomi S. Soderstromand Christopher H. Stinson ABSTRACT: Many firms are finding that some of their most costly and challenging accounting problems are in the environmental area. Environmental accounting can be defined simply as understanding, recognition and incorporation of the impact of environmental issues upon a firms traditional accounting sub-systems. This paper describes how environmental accounting issues can be incorporated into existing courses or made the focus of a new elective. Environmental accounting issues provide an interesting, contemporary and functionally integrative way to help students understand the relation among the different areas of accounting (i.e., financial, managerial, information systems, auditing and tax). Examples are included that describe environmental issues in each of these areas. THE major thrust of the Accounting Education Change Commissions (AECC) recommendations is to broaden the scope of accounting education. The traditional approach to teaching accounting has been to provide students with a mle-oriented taxonomy where textbook-style problems fit neatly into specific topical cells. Many educators feel that this approach has become inadequate for the increasingly complex accounting issues that students will have to address throughout their careers. Classroom boundaries established between financial, managerial and other accounting subdisciplines can interfere with students learning to incorporate information from each of these areas into decision making. Few real-world accounting problems today can be convenientl