학술논문
환경회계 제도화 과정에 관한 연구 : 구조화이론을 중심으로 / A Study on the Institutionalization Process of Environmental Accounting : Focused on Structuration Theory
Document Type
Dissertation/ Thesis
Author
Source
Subject
Language
Korean
Abstract
환경회계는 기업사회회계의 한 분야로서 1960년대부터 연구되어 왔다. 그러나 1970년대 미국회계학회(AAA)와 전미회계사협회(NAA) 등의 권위 있는 단체와 학자들에 의해 측정과 검증의 곤란성을 제기함으로서 그 연구가 대부분 중단되었다. 그럼에도 불구하고 세계적으로 기업의 환경보고서와 공시업체 수가 증가하고 있으며 환경회계기준을 마련하여 환경회계가 점점 제도화되고 있다. 본 연구는 이러한 현상을 환경회계의 사회적 특질로 보고 제도화 과정의 역사적인 변화와 사회적인 상호작용을 구조화이론에 입각하여 해석하였다. 환경회계의 사회적 특질은 세계적인 환경문제에 대한 요구와 사회적 압력에 의하여 제도화되고 있다. 환경원가 및 편익의 측정문제는 질적, 비화폐적인 방법을 보완적으로 사용하도록 회계영역을 확대하고 제도화하여 환경회계의 사회에 대한 구조적 통제기능이 강화되고 있다. 구조화 이론에 의하여 앞으로 환경회계의 제도화 진행을 예견하면, 기후협약, 국제표준화 기구, 세계무역 기구, 민간인 환경보호 단체 등의 활동과 사회적 요구가 강화되고 국제환경회계기준이 마련되며 더욱 구조화가 진행될 것으로 예견된다. 또한 시급한 지구의 환경자원은 시장기능과 조세제도를 통하여 조정될 것이며, 신재생에너지의 개발과 관련된 환경회계도 진전될 것으로 예견된다.
Environmental accounting, as a part of corporate social accounting has been researched since 1960s. But most of the researches had been stopped in the 1970s after authoritative organizations such the American Accounting Association (AAA), National Accounting Association (NAA), and scholars raised questions regarding measurement and verification. Nevertheless, environment reports and public announcements on companies worldwide have been on the rise, and preparing standards of environmental accounting for environmental accounting has been institutionalized. This research interprets this phenomenon as a social accounting's social characteristic, and is based on the structuration theory that in the process of institutionalization of the environmental accounting, historical changes and social pressures interacted on each other. Social characteristic of environmental accounting's institutionalization is based on worldwide needs and social pressures to resolve the environmental problems. Environmental accounting's structural control functions in society has been reinforced standardizing and expanding accounting domain to utilize qualitative, non-monetary methods in measuring costs and benefits of the environment. Predicting the process of institutionalization of the environmental accounting based on the structuralize theory it is expected activities of Climatic Change Convention, International Organization for Standardization, World Trade Organization, and environment protection NGOs and social demand will be reinforced, and standards for world environmental accounting will be prepared and the structuralization is expected to continue. In addition, it is expected the pressing earth's environmental resources will be controled by market mechanisms and tax systems, and environment accounting regarding development of new renewable energies will be developed.
Environmental accounting, as a part of corporate social accounting has been researched since 1960s. But most of the researches had been stopped in the 1970s after authoritative organizations such the American Accounting Association (AAA), National Accounting Association (NAA), and scholars raised questions regarding measurement and verification. Nevertheless, environment reports and public announcements on companies worldwide have been on the rise, and preparing standards of environmental accounting for environmental accounting has been institutionalized. This research interprets this phenomenon as a social accounting's social characteristic, and is based on the structuration theory that in the process of institutionalization of the environmental accounting, historical changes and social pressures interacted on each other. Social characteristic of environmental accounting's institutionalization is based on worldwide needs and social pressures to resolve the environmental problems. Environmental accounting's structural control functions in society has been reinforced standardizing and expanding accounting domain to utilize qualitative, non-monetary methods in measuring costs and benefits of the environment. Predicting the process of institutionalization of the environmental accounting based on the structuralize theory it is expected activities of Climatic Change Convention, International Organization for Standardization, World Trade Organization, and environment protection NGOs and social demand will be reinforced, and standards for world environmental accounting will be prepared and the structuralization is expected to continue. In addition, it is expected the pressing earth's environmental resources will be controled by market mechanisms and tax systems, and environment accounting regarding development of new renewable energies will be developed.