新西兰会计学ASSIGNMENT：critical reflection

在地球上，有各种类型的生物构成生命系统，形成生物多样性，生物多样性是人类生存和社会发展的物质基础和人寿保险。为了提高保护地球生物多样性的意识，保护植物，动物和微生物免受区分，本文提出了生物多样性的会计框架。在对各种主题的生物多样性进行文献综述后，本文发现会计在保护生物多样性方面也应发挥重要作用。对于会计，审计和问责期刊的特刊，作者采用了问题化，可以回答各种生物多样性会计问题。然后，本文从各个方面说明了生物多样性的核算。通过本文中的这些问题，作者发现问题的解决方案存在于哲学和科学，问责制，技术会计以及会计实践问题（Jones和Solomon，2013）。

In the earth, there are various types creatures which constitute the system of life and form biodiversity, and biodiversity is the material basis and life insurance for human survival and social development. In order to raise the awareness of protecting the biodiversity in the planet and protect plants, animals, and microorganisms from distinction, the paper propose the accounting framework for biodiversity. After having a literature review about the biodiversity in respect to various subjects, the paper found that the accounting should also play an important role in protecting biodiversity. For the special issue in Accounting, Auditing & Accountability Journal, the author adopted problematisation, which could give answers to various questions of accounting for biodiversity. Then the paper illustrated the accounting for biodiversity from various aspects. Through these problems in the paper, the author found that the solutions of problems lie in the problems of philosophical and scientific, accountability, technical accounting, and also the problems of accounting practice (Jones and Solomon, 2013).

2.0 Sustainable crisis and problems and evaluations in the paper论文中的可持续危机，问题和评估

正如该文件所指出的那样，生物多样性非常重要，它的丧失正在破坏人类和地球的生命。除了环境，生物多样性对经济也很重要。因此，生物多样性核算问题是可持续的危机和问题。具体而言，如果可以很好地确定生物多样性的核算，那么将讨论以下问题（Jones和Solomon，2013）。

As the paper indicates that biodiversity is really important and the loss of it is damaging the lives of human and also the planet. In addition to the environment, the biodiversity also is important for economics. Therefore, issue of the accounting for biodiversity is sustainable crisis and problems. To be specific, if the accounting for biodiversity can be well-established, then the following problems would be discussed (Jones and Solomon, 2013).

(1) The definition of biodiversity and whether it is important to define it.

(2) Whether biodiversity is under threat.

The two questions are all problems about philosophy and science. For the first problems, there are many questions about the definition about biodiversity actually. It mainly refers to the diversification of living organisms and ecological complexes and variability. What is more, the reason of the importance of the definition is that there is relationship between human and biodiversity. Moreover, some definitions means that the human is superior to all other species, and other definitions points out that the human plays no role. The relationship has direct influence on the definition of biodiversity. For the second question, the loss of biodiversity is mainly caused by human, and protecting the biodiversity is important for human beings.

(3) The need for the accounting for biodiversity

(4) The roles of various relevant organizations and human.

The two problems are accountability problems. For the first question, there are many views about not accounting for biodiversity due to the difficulties, including the costs, scope and the measurement. However, the accounting for biodiversity is to protect and enhance the environment, so it is clear that there is need for the establishment of it. For the second problem. Raising the awareness for protecting biodiversity of all various of organizations can be benefit for the whole environment.

(5) Whether the conventional method of accounting can be used in the accounting for the biodiversity

(6) How to record biodiversity

(7) How to measure the value of biodiversity or monetise biodiversity

(8) Whether there is need for the communication between biodiversity information

The four problems are technical accounting problems. In general, the conventional paradigm is not suitable for the accounting for biodiversity, including the process of recording, measuring and disclosing. And for the record, there are two new method, six levels of criticality and ecosystems approach. For the measurement of biodiversity, fair value, market price and net present value are commonly used in many countries. In addition, communication among countries is helpful for the establishment of accounting for biodiversity.

(9) To what extent are organisations accounting for biodiversity

The problem is accounting practice problem. There is not so much practice about the accounting for biodiversity and the future practice cannot be supported with limited practice.

3.0 Positive and negative sides of the problems

As for the problems in the accounting for biodiversity, it is obvious that there are many difficulties in the practice of it. At the same time, the theory of it is also difficult to establish, including its recording, measuring and disclosing. Because the theory is different from the conventional framework. These are all challenge or the negative sides of the problems. However, these problems also bring us a lot of discussions in regard to many aspects of the accounting for biodiversity, which will provide more and more mature theory in the future.

4.0 Suggestions

If the accounting for biodiversity will be established, then a clear and practical theory should be established first. At first, the theory should consider the relationship between human and nature, which is important for identifying the value of natural assets (economic value, ecological value and social value). Then, the key elements in the accounting including recording, measuring and disclosing should be set up. 

 

1.0 Introduction of the paper

In general, through the accounting for corporate social responsibility (CSR), it can truthfully reflect the enterprise's contributions and damages to the society, and its ultimate purpose is to improve the efficiency of the society as a whole and also maximize social net benefit. Companies will coordinate economic target and social target and restrain a lot of damaged behavior so as to realize the sustainable development of enterprises and society. However, the paper have another point of view aboutCSR that the requirements about companies of CSR activities are too largethat these companieswould have large difficultiesto find a clear relationship between CSR and their bottom line. To solve the problem, the paper aims to provide another way to think about the corporate public responsibility (CPR) by solving some issues about CSR, which could help company have better understanding about the relationship between the development of companies and its public responsibility. 

2.0 Sustainable crisis and problems and evaluations in the paper

We must strengthen the effective allocation of social resources, balance of the ecologic and reasonable protection of environment, which is the path of sustainable development. Although the corporate social responsibility is helpful to strengthen the government's macro-control efforts and promote the harmonious development of economy and society, there are many problems in the implementation of corporate social responsibility and some companies have been unable to adapt to the requirement of sustainable development strategy. So, the paper discussed about the detailed issues about that, including (Kim et al, 2016)

(1) Who is responsible for CSR? How the scope of CSR defined?

(2) What should be done for those companies? How can companies gain legitimacy?

(3) What the indicators that could show public about the implementation of CSR

The first problem aims to solve the conflicts among society, public and stakeholders. Society, public and stakeholders have close relationship with each other. So, the new approach that mentioned in the paper also should consider the relationship. And question 2 has deeper exploration about it and expand the relationship between public relations and CSR. And as for the indicators of the implementation of CSR, two cases are used to examine that the coordination between development of company and CSR is hard to reach. Therefore, it is important to focus on the key public first. 

3.0 Positive and negative sides of the problems

The problem indicates that if the companies ignore the relationship between its own development and the public, it would be dangerous for the development. Regarding the two as a pair of irreconcilable contradictions may lead company to ignore the social responsibility, and then trigger a serious crisis of survival and development. Sustainable development and social responsibility of the company continued to learn, absorb and fuse from each other in the development process, form a two-way and reaction relationship in the overall unity.In the different levels and stages of development of the corporate, both of each influence,coordinate,complement,promote and develop each other.The sustainable development and fulfill social responsibility of the company is a benign cycle that contact and promote each other,the more the company developed,the better  they can fulfill the social responsibility.Similarly, the company actively takes social responsibility can get more space for development.#p#分页标题#e#

4.0 Suggestions

For the different scale of enterprises, its mission, development path and the goals are different, which may lead to the huge difference in the attitude of sustainable development and the ability of sustainable development. Thus, the enterprise will show significant differentiation of levelization.

For the small and medium sized companies, they should focus more on the short term objectives and their rapid growth, and their survive is the most important thing for them, and it is hard for them to consider the long-run development and they also do not have such ability. However, for large companies, survive is no longer huge problem for them, so, they should pay more attention to the long run development. And the sustainable development is the basis of the long-run development, which require new development momentum constantly. Large scale companies are more willing to invest manpower resource and material resources and financial resources on the scientific research innovation, personnel training, institutional change and update management. 

 

Reference:

Jones, M. J., & Solomon, J. F. (2013). Problematising accounting for biodiversity. Accounting, Auditing & Accountability Journal, 26(5), 668-687.

Kim, S., Kim, J. N., & Tam, L. (2016). Think socially but act publicly: refocusing CSR as corporate public responsibility. Journal of Public Affairs,16(1), 91-104.