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Social Accounting for Inequality: Applying Piketty's Capital in the Twenty-First Century

机译:不平等的社会核算:二十一世纪运用皮克蒂的资本

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This essay reviews the potential of Thomas Piketty's Capital in the Twenty-First Century (2014. Cambridge, MA: Harvard University Press) to inform social accounting research into economic inequality. Economic inequality is conceptually central to social accounting agendas, yet there has been surprisingly little accounting research in this area. Piketty's text can help build this research agenda by providing a systematic account of the growth and structure of economic inequality, especially since his analysis follows a similar underlying approach to influential texts in social and environmental accounting research. At the same time, the essay argues that social accountants can address limitations of Piketty's analysis, particularly by offering a more nuanced analysis of how economic inequality is embedded in corporate structures and practices. Thus, Piketty's text is not only a timely reminder of why the social distribution of economic resources matters, but also an invitation for social accountants to engage more fully in unfolding public debates about the future of resource distribution.
机译:本文回顾了二十一世纪托马斯·皮凯蒂(Thomas Piketty)的《首都》(2014年,剑桥,麻省:哈佛大学出版社)对于社会会计研究经济不平等的潜力。经济上的不平等在概念上是社会会计议程的核心,但是令人惊讶的是,在这一领域,几乎没有会计研究。 Piketty的著作可以通过系统地描述经济不平等的增长和结构来帮助建立这一研究议程,尤其是因为他的分析遵循了类似的基本方法来研究社会和环境会计研究中的有影响力的著作。同时,这篇文章认为,社会会计师可以解决派克蒂分析的局限性,特别是通过对经济不平等如何嵌入公司结构和实践中进行更细微的分析。因此,Piketty的案文不仅及时提醒了人们为什么经济资源的社会分配很重要,而且还邀请社会会计师更加充分地参与有关资源分配的未来的公开辩论。

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