文档介绍：外文文献翻译原文:ounting–apropositionforEA/ERconceptualimplementationmethodology1、ountingandreporting(EA/ER)hatdealswiththeconsideration,ountingprocedures,generalandspecificissuesrelatedtoenvironmentalandsocialimpacts,,environmentallysound,,ountingandreporting,.:Peng(2009)..ountingeducationinmanyhigh-rankeduniversities,yetthegeneralimpressionabouttheimplementationandapplicationoftheEA/:(1)pleteunderstandingoftheenvironmentalandsocialimpactsofEA/ERand(2)ountingandauditingtoolsandprocedurestoimplementtheEA/ERinrealapplications(Liu(2009)).Asregardstotherealimplementation,lackoftheadaptationofEA/ERstemsfromthreedominantreasons:(1)theabsenceofclear-cutregulationsandtoolstoimplementtheEA/ER;(2)thedispersedresponsibilitiesofimplementingandimposingtheEA/ERamonglegislatures,accountingstandardsetters,anizations,ounting,environmentalandsocialagenciesand(3)thelackofexperiencedcorporations’personneltodescribefullyandforthrightlytheenvironmentalactivitiesineithercorporations’annualreportsorinstand-,therearenostandardizedformatsforthepresentationofenvironmentalinformation,eitherinstand-ponentsofannualreports(Liu(2009)).ountingprofession,thereareparamount4reasonsforthelackofEA/ERadaptation:(1)theprofessionhasfailedtomaximizeitspotentialforleadership;(2)thesufficientexpertisetoparticipateinenvironmentalpartnershipsremainsundeveloped;(3)ountant’sfunctionand(4)theofficialstandardswithrespecttomostEA/ERissuesand/orverificationengagementscontinuetobelacking(Diaconu(2009))..Stevenson’ssurvey(2002)ountingeducatorsfeelthattheirwillingnesstoteachenvironmentalismisimpededduetostudents’,theliteraturefocusedonreportingissuesthatwerespecificallyconcernedwithH