Cultural relativity and accounting for sustainability: a research note

Article Abstract:

Issues related to environmental and social accounting are examined, focusing on a study done regarding accounting of the timber industries in Finland, Norway, Sweden, and the US. Topics include the ethical responsibility of accountants as it relates to environmental protection, classification of international accounting systems, application of accounting systems to social and environmental accounting, variables in environmental accounting, and differences between Nordic countries and the US.

Scandinavia, Statistical Data Included, Research, Accounting and auditing, Ethical aspects, Accountants, Environmental protection, Social accounting

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Islam and accounting

Article Abstract:

Issues concerning the Islamic imperative that religious ethics determine the practice of all aspects of life, including the economic and, especially, the practice of accounting, are examined. Topics include Islamic law, lack of distinction between the secular and the sacred in Muslim thought, business principles and organization, and the manner in which accounting principles are tested against Islamic law.

Economic aspects, Islam, Religious aspects

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Sustainable development: a review of the international development, business and accounting literature

Article Abstract:

The origin of the concept of sustainable development and its subsequent use in business and accounting literature is examined. Topics include the international environmental debate, and the manner in which accounting can assess the impact of business on society and environment.

Administration of Urban Planning and Community and Rural Development, Economic Development NEC, Analysis, Environmental aspects, Economic development, Sustainable development

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