Accounting for Sustainability: Episteme Change and Ontological Plurality

  • Frank K. Birkin Королевская горная школа, Школа Менеджмента, Университет Шеффильда, Соединенное Королевство, Шеффильд, Кондуи Роуд, S10 1FL
  • Olga Cam Школа Менеджмента, Университет Шеффильда, Соединенное Королевство, Шеффильд, Кондуи Роуд, S10 1FL

Аннотация

В настоящем исследовании выявляется важность и проблематика системы учета устойчивого развития. По мнению авторов, возникающие проблемы свойственны понятиям и структуре современной системы и их решение лежит в самой возможности дальнейшего развития знания или эпистемы. После краткого рассмотрения природы и исторических последствий смены эпистемы в статье исследуются гносеологические истоки современной системы учета. Обосновывается необходимость новой, а не просто современной, эпистемы и ее важность для системы учета устойчивого развития. Существенную роль в этом сыграла работа Бруно Латура, заложившая основы акторно-сетевой теории и онтологической множественности. Библиогр. 93 назв.

Ключевые слова:

система учета устойчивого развития, эпистема, онтология, современность

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Биографии авторов

Frank K. Birkin, Королевская горная школа, Школа Менеджмента, Университет Шеффильда, Соединенное Королевство, Шеффильд, Кондуи Роуд, S10 1FL

бакалавр наук, профессор, сертифицированный международный специалист в области управленческого учета (CGMA), специалист Королевской горной школы

Olga Cam, Школа Менеджмента, Университет Шеффильда, Соединенное Королевство, Шеффильд, Кондуи Роуд, S10 1FL

бакалавр наук, магистр наук, доцент

Литература

Литература на русском языке


References in Latin Alphabet


Translation of references in Russian into English

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Опубликован
2016-12-30
Как цитировать
Birkin, F. K., & Cam, O. (2016). Accounting for Sustainability: Episteme Change and Ontological Plurality. Вестник Санкт-Петербургского университета. Экономика, (4), 104 - 123. https://doi.org/10.21638/11701/spbu05.2016.406
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Раздел
Бухгалтерский учет и финансовый анализ