Management Perspective on the Evaluation of the Green Accounting in the Corporate Social Responsibility
作者单位：Department of International Business University of Education College of Management National Taiwan University
会议名称：《2010 International Conference on Management Science and Engineering (MSE 2010)》
会议日期：2010年
学科分类：120201[管理学-会计学] 12[管理学] 1202[管理学-工商管理]
关 键 词：Corporate Social Responsibility(CSR) Green Accounting(GA) Analytical Network Process(ANP).
摘 要：Enterprises have always sacrificed the benefits of the human and environmental causes in order to pursue the maximization of companies’ *** more awareness of the concept of environmental protection and Corporate Social Responsibility（CSR）,enterprises have to commence to take the potential duty for the human and the environment beyond the going-concern assumption and the achievement of profits maximization for ***,with reference to vigorous environmental issues（unstable variation of climate,huge fluctuation of the Earth’s crust,abnormal raises of the sea and so on）,the traditional accounting principles and assumptions do conform to the contemporarily social ***,based on the full disclosure principle,enterprises are further supposed to disclose the full financial cost of complying with environment regulations（regarding the dystrophication resulted from operation,amended honorable of contamination,environmental protection policies and so on） which are going to lead to enterprises are still able to achieve economy-efficiency for the environments under the go-concern ***,the innovative accounting theory（the Green Accounting Theory） is created to establish new accounting principles and regulations for confronting these *** paper utilizes three essential relations in consolidation that are evaluated by nineteen assessable sub-criteria of four evaluated criteria through the comparison of Multiple Criteria Decision Making（MCDM）-Analytical Network Process（ANP）.Specifically,the specific feature of the three-approach models is to calculate the priority vector weights of each assessable characteristic,criteria and sub-criteria by pairwise comparative ***,in the content,the analytical hierarchical relations are definitely expressed in four levels among each criterion which enable enterprises to choose the potential role of green accounting in CSR in a thriving hypercompetitive commerce environment.