[雙語翻譯]會計外文翻譯--管理會計對其在可持續(xù)發(fā)展會計中作用的認(rèn)識（英文）

1、Pacific Accounting ReviewManagement accountants' perception of their role in accounting for sustainable development: An exploratory study Vinal Mistry Umesh Sharma Mary LowArticle information:To cite this document: V

2、inal Mistry Umesh Sharma Mary Low , (2014),“Management accountants' perception of their role in accounting for sustainable development“, Pacific Accounting Review, Vol. 26 Iss 1/2 pp. 112 - 133 Permanent link to this

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4、com The fulltext of this document has been downloaded 4455 times since 2014*Users who downloaded this article also downloaded:Ivo De Loo, Bernard Verstegen, Dirk Swagerman, (2011),“Understanding the roles of management a

5、ccountants“, European Business Review, Vol. 23 Iss 3 pp. 287-313 http:// dx.doi.org/10.1108/09555341111130263Hassan Yazdifar*, Mathew Tsamenyi, (2005),“Management accounting change and the changing roles of management ac

6、countants: a comparative analysis between dependent and independent organizations“, Journal of Accounting Organizational Change, Vol. 1 Iss 2 pp. 180-198 http:// dx.doi.org/10.1108/18325910510635353Gudrun Baldvinsdottir

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11、s volumes, as well as providing an extensive range of online products and additional customer resources and services.Downloaded by Nanyang Technological University At 06:52 29 February 2016 (PT)Management accountants’ pe

12、rception of their role in accounting for sustainable developmentAn exploratory studyVinal Mistry, Umesh Sharma and Mary Low Department of Accounting, Waikato Management School, University of Waikato, Hamilton, New Zealan

13、dAbstractPurpose – The purpose of this paper is to examine the perceptions that management accountants have of their roles in accounting for sustainable development in their organisations.Design/methodology/approach – Th

14、e paper draws arguments from prior literature to identify the roles that management accountants play in accounting for sustainable development. Management accountants’ perceptions of their roles in accounting for sustain

15、able development are examined by conducting interviews and surveys of management accountants from various organisations in New Zealand. The study is informed by legitimacy theory.Findings – Management accountants of smal

16、l-medium organisations in New Zealand play a limited role in accounting for sustainable development, compared to management accountants of larger organisations. The correlation between the type of organisation and their

17、overall goals for achieving sustainable development are closely linked with the roles the organisations’ management accountants play in accounting for sustainable development.Research limitations/implications – This rese

18、arch is limited as it is only an exploratory study with a small sample of small-medium and large businesses in New Zealand. There is a need for greater acceptance by senior management of the role management accountants c

19、ould play in accounting for sustainable development.Practical implications – This paper may help management accountants, of both small-medium and larger organisations, to advance accounting for sustainable development wi

20、thin their organisations by actively engaging with the issues that have deterred such advancement.Originality/value – This paper provides a review of the current debates and positions of accounting for sustainable develo

21、pment as well as the barriers management accountants face in getting engaged in accounting for sustainable development initiatives.Keywords Accounting, Sustainable development, Role, Management accountantsPaper type Rese

22、arch paperThe current issue and full text archive of this journal is available atwww.emeraldinsight.com/0114-0582.htmAn earlier version of the paper has been presented at the Third Global Accounting and Organisational Ch

23、ange conference in Malaysia. The authors would like to thank the anonymous reviewers and the participants at the conference for their constructive feedback on the paper. The authors would also like to thank the guest edi

24、tors Charl De Villiers and Chris Van Staden and three anonymous reviewers for their constructive suggestions on the improvement of the paper.Pacific Accounting Review Vol. 26 No. 1/2, 2014 pp. 112-133 q Emerald Group Pub