FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1869442264> ?p ?o ?g. }

• W1869442264 endingPage "10" @default.
• W1869442264 startingPage "1" @default.
• W1869442264 abstract "The purpose of this study is to discover a philosophical thought on sustainable development as foundation for sustainability accounting. By defining sustainability accounting as new accounting policies and practices which is adopting sustainability concept, understanding the philosophical thought becomes an imperative task for accounting discipline. Sustainable development requires involvement of any business entities. Accordingly, accounting profession should response to the movement seriously, since accounting takes place in the center of business information system. This study utilizes a qualitative content analysis to examine ideological mind-sets and themes contained in textual data. Data are further classified using a taxonomy based on Fay’s basic scheme of critical social science. Results of the study indicate that the philosophical thought on sustainable development consists of four integrated themes, i.e.: human beings and development; the interlocking crises and ecosystem degradation; system thinking and human consciousness; and transformation toward harmonization through integration. The philosophical thought could enlighten in developing sustainability accounting policies and practices. As practical guidance, sustainable development accountability should consist of economic, social and environmental accountabilities. Accounting report as a part of sustainability accounting practices could preserve the business entities’ conformance to that spirit more comprehensively. Keywords : philosophical thought, sustainability accounting, sustainable development." @default.
• W1869442264 created "2016-06-24" @default.
• W1869442264 creator A5006171356 @default.
• W1869442264 creator A5031264623 @default.
• W1869442264 creator A5045701047 @default.
• W1869442264 creator A5064312285 @default.
• W1869442264 date "2014-01-01" @default.
• W1869442264 modified "2023-09-24" @default.
• W1869442264 title "A Philosophical Thought on Sustainability Accounting" @default.
• W1869442264 cites W1492039495 @default.
• W1869442264 cites W1492835342 @default.
• W1869442264 cites W1765434025 @default.
• W1869442264 cites W1770711542 @default.
• W1869442264 cites W1966491812 @default.
• W1869442264 cites W1968781372 @default.
• W1869442264 cites W1974043192 @default.
• W1869442264 cites W1979572581 @default.
• W1869442264 cites W2015442086 @default.
• W1869442264 cites W2019585945 @default.
• W1869442264 cites W2021238370 @default.
• W1869442264 cites W2021908482 @default.
• W1869442264 cites W2030701346 @default.
• W1869442264 cites W2036221371 @default.
• W1869442264 cites W2036813965 @default.
• W1869442264 cites W2039441794 @default.
• W1869442264 cites W2048023277 @default.
• W1869442264 cites W2050984758 @default.
• W1869442264 cites W2059285952 @default.
• W1869442264 cites W2065358294 @default.
• W1869442264 cites W2068476901 @default.
• W1869442264 cites W2076740404 @default.
• W1869442264 cites W2079385135 @default.
• W1869442264 cites W2089311919 @default.
• W1869442264 cites W2095000769 @default.
• W1869442264 cites W2110528664 @default.
• W1869442264 cites W2148962857 @default.
• W1869442264 cites W2151020819 @default.
• W1869442264 cites W2159738670 @default.
• W1869442264 cites W2188362200 @default.
• W1869442264 cites W2290478780 @default.
• W1869442264 cites W2399828995 @default.
• W1869442264 cites W2999540940 @default.
• W1869442264 cites W3139253351 @default.
• W1869442264 cites W49479346 @default.
• W1869442264 cites W618708307 @default.
• W1869442264 cites W622498102 @default.
• W1869442264 cites W639663705 @default.
• W1869442264 cites W2186982975 @default.
• W1869442264 cites W3143893642 @default.
• W1869442264 hasPublicationYear "2014" @default.
• W1869442264 type Work @default.
• W1869442264 sameAs 1869442264 @default.
• W1869442264 citedByCount "4" @default.
• W1869442264 countsByYear W18694422642013 @default.
• W1869442264 countsByYear W18694422642015 @default.
• W1869442264 countsByYear W18694422642016 @default.
• W1869442264 countsByYear W18694422642018 @default.
• W1869442264 crossrefType "journal-article" @default.
• W1869442264 hasAuthorship W1869442264A5006171356 @default.
• W1869442264 hasAuthorship W1869442264A5031264623 @default.
• W1869442264 hasAuthorship W1869442264A5045701047 @default.
• W1869442264 hasAuthorship W1869442264A5064312285 @default.
• W1869442264 hasConcept C121332964 @default.
• W1869442264 hasConcept C121955636 @default.
• W1869442264 hasConcept C127413603 @default.
• W1869442264 hasConcept C144024400 @default.
• W1869442264 hasConcept C144133560 @default.
• W1869442264 hasConcept C150577722 @default.
• W1869442264 hasConcept C163867264 @default.
• W1869442264 hasConcept C17744445 @default.
• W1869442264 hasConcept C18903297 @default.
• W1869442264 hasConcept C199539241 @default.
• W1869442264 hasConcept C24890656 @default.
• W1869442264 hasConcept C2775997212 @default.
• W1869442264 hasConcept C2776007630 @default.
• W1869442264 hasConcept C2779962950 @default.
• W1869442264 hasConcept C552854447 @default.
• W1869442264 hasConcept C55587333 @default.
• W1869442264 hasConcept C66204764 @default.
• W1869442264 hasConcept C86803240 @default.
• W1869442264 hasConceptScore W1869442264C121332964 @default.
• W1869442264 hasConceptScore W1869442264C121955636 @default.
• W1869442264 hasConceptScore W1869442264C127413603 @default.
• W1869442264 hasConceptScore W1869442264C144024400 @default.
• W1869442264 hasConceptScore W1869442264C144133560 @default.
• W1869442264 hasConceptScore W1869442264C150577722 @default.
• W1869442264 hasConceptScore W1869442264C163867264 @default.
• W1869442264 hasConceptScore W1869442264C17744445 @default.
• W1869442264 hasConceptScore W1869442264C18903297 @default.
• W1869442264 hasConceptScore W1869442264C199539241 @default.
• W1869442264 hasConceptScore W1869442264C24890656 @default.
• W1869442264 hasConceptScore W1869442264C2775997212 @default.
• W1869442264 hasConceptScore W1869442264C2776007630 @default.
• W1869442264 hasConceptScore W1869442264C2779962950 @default.
• W1869442264 hasConceptScore W1869442264C552854447 @default.
• W1869442264 hasConceptScore W1869442264C55587333 @default.
• W1869442264 hasConceptScore W1869442264C66204764 @default.
• W1869442264 hasConceptScore W1869442264C86803240 @default.

• next