ERIC Number: EJ1108919
Record Type: Journal
Publication Date: 2013
Pages: 3
Abstractor: ERIC
ISBN: N/A
ISSN: ISSN-0963-9284
EISSN: N/A
Will Rhetoric Ever Become Reality? A Rejoinder to Larrinaga and Schaltegger
Wynder, Monte
Accounting Education, v22 n4 p388-390 2013
The position advanced in this Rejoinder is that philosophical arguments for social and environmental performance are important and should be incorporated in accounting education. Economic rationales are also useful and important, however, for at least two reasons. Economic justification is an important part of satisfying an organisation's fiduciary duty to shareholders, which is critical to obtaining the economic resources necessary for sustainable operations. Understanding "how" social and environmental objectives are achieved is also necessary. Traditional management accounting techniques provide tools that can be used to simultaneously, or separately, support the achievement of social, environmental and economic objectives. In other words, understanding drivers, and managing limited resources, is necessary for organisations to get the most social and environmental bang for their buck.
Descriptors: Accounting, Experience, Influences, Scores, Environmental Influences, Sustainability, College Students, Performance, Environmental Education, Rhetoric, Social Influences, Economic Factors, Business
Routledge. Available from: Taylor & Francis, Ltd. 325 Chestnut Street Suite 800, Philadelphia, PA 19106. Tel: 800-354-1420; Fax: 215-625-2940; Web site: http://www.tandf.co.uk/journals
Publication Type: Journal Articles; Opinion Papers; Reports - Evaluative
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A