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Cultural relativity and accounting for sustainability: a research note

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  • M.R. Mathews
  • M.A. Reynolds

Abstract

Global concern for the environment places the accountant, as a professional, in a position of ethical responsibility. Accountants must understand their own ethical position as well as their definition of the environment. This understanding can help them extend accounting practice to meet current social needs and maintain professional legitimacy.

Suggested Citation

  • M.R. Mathews & M.A. Reynolds, 2001. "Cultural relativity and accounting for sustainability: a research note," Accounting Forum, Taylor & Francis Journals, vol. 25(1), pages 79-88, March.
    • Handle: RePEc:taf:accfor:v:25:y:2001:i:1:p:79-88
    DOI: 10.1111/1467-6303.00056
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    Cited by:

    1. Hüseyin Temiz & Merve Acar, 2023. "Board gender diversity and corporate social responsibility (CSR) disclosure in different disclosure environments," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2247-2264, September.
    2. Heidhues, Eva & Patel, Chris, 2011. "A critique of Gray's framework on accounting values using Germany as a case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 273-287.

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