Environmental accounting: Theoretical review and research prospects

This paper is based on the ecological and harmonious development concept of ecological civilization, and combines economic development, environmental governance and accounting research as the basis for the development of environmental accounting theory. In order to analyze the relevant theories of environmental accounting development at home and abroad, we use the historical measurement research and hierarchical division methods to systematiccally review the theoretical literatures and research progress. It is concluded that:(1) The development of foreign environmental accounting focuses on the formulation of industry norms, the interpretation of regulations and policies, and the organization of the overall structural framework. Relevant environmental costs, environmental accounting, uncertainties and environmental accounting information disclosure throughout the study of Western environmental accounting. The theory is applied to practice and tested in the free market.(2) Domestic related research is mostly based on comprehensive considerations. It started late. Although the overall environmental accounting framework is basically formed and related laws and regulations are gradually improved, there are still some: the environmental accounting subsystem is not clear, and the accounting standards are not unified. Through the combing of domestic and international environmental accounting theories and combining with China's actual national conditions, this paper proposes that in the field of environmental accounting, China needs to further improve relevant legal norms, improve the environmental accounting theory system, clarify the field of environmental accounting research, and determine environmental accounting requirements and methods.

Three Approaches to the Inquiry into Teacher Identity: A Narrative Review Enlightened by Habermas's Human Interests

Purpose:This paper attempts to review and conceptualize how different scholars approach research on teacher identity through the lens of three human interests defined by Jurgen Habermas.Design/Approach/Methods:This literature review,guided by Habermas's three human interests,illustrates the characteristics of three different approaches to the inquiry into teacher identity.Findings:This paper summarizes three approaches to researching teacher identity and their characteristics,namely the technical approach,the practical approach,and the critical approach.The implications for future research and teacher development are also discussed.Originality/Value:By incorporating Habermas's three human interests into teacher identity inquiries,this article offers a theoretical narrative review of the approaches to investigating teacher identity.Strengths and weaknesses of each approach as well as the possibility of a combined application of different approaches provide an original discussion of teacher identity research.