172
Views
2
CrossRef citations to date
0
Altmetric
Original Articles

Using the Social Fabric Matrix to Establish Corporate Accounting Consistent with Normative Criteria Regarding Climate Change

References

  • Boden, T., Marland, G., & Andres, B. (2011). Global carbon dioxide emissions from fossil-fuel burning, cement, manufacture, and gas flaring: 1751–2008. Oak Ridge, TN. Retrieved September 14, 2014, from http://cdiac.ornl.gov/ftp/ndp030/global.1751_2008.emsCarbon Dioxide Information Analysis Center, Oak Ridge National Laboratory.
  • Bourgine, P. (2000). Models of abduction. Revista Eletrônica Informação e Cognição (Cessada), 2, 1–13.
  • Darwin, C. (1859). The origin of species by means of natural selection. London: John Murray.
  • De Greene, K. B. (1973). Sociotechnical systems: Factors in analysis, design, and management. Englewood Cliffs, NJ: Prentice-Hall.
  • Dewey, J. (1927). The public and its problems. New York, NY: Henry Holt and Company.
  • Dewey, J. ([1910] 1979). The influence of Darwin on philosophy. In P.Appleman (Ed.), Darwin: A Norton critical edition (2nd ed., pp. 305–314). New York, NY: Norton & Company, Inc.
  • Fellingham, J. (2012). Chapter 2—Alternative representations of the double entry system. In Accounting structure. Cleveland, OH: Fisher College of Business, Ohio State University, (unpublished).
  • Fischetti, M. (2014). On climate, the people agree: U.S. public opinion varies over a surprisingly narrow range. Scientific American, 98, 92.
  • Fullwiler, S. (2009). The social fabric matrix approach to central bank operations: An application to the federal reserve and the recent financial crisis. In T.Natarajan, W.Elsner, & S.Fullwiler (Eds.), Institutional analysis and praxis: The social fabric matrix approach (pp. 123–169). New York, NY: Springer.
  • Gräbner, C. (2014). Agent-based computational models: A formal heuristic forinstitutionalalist pattern modelling?MPRA Paper No. 56415. Retrieved July 14, 2014, from http://mpra.ub.uni-muenchen.de/56415.
  • Hall, A. D., & Fagen, R. E. (1968). Systems, organization and the logic of relations. In W.Buckley (Ed.), Modern systems research for the behavioral scientist (pp. 81–92). Chicago, IL: Aldine Publishing Co.
  • Hayden, F. G. (2006). Policymaking for a good society: The social fabric matrix approach to policy analysis and program evaluation. New York, NY: Springer.
  • Hayden, F. G. (2009). Normative analysis of instituted processes. In T.Natarajan, W.Elsner, & S.Fullwiler (Eds.), Institutional analysis and praxis: The social fabric matrix approach (pp. 103–120). New York, NY: Springer.
  • Hayden, F. G. (2011). Integrating the social structure of accumulation and social accounting matrix with the social fabric matrix. The American Journal of Economics and Sociology, 70, 1208–1233.
  • Hayden, F. G. (2013). Network analysis for modern monetary theory. Journal of Economic Issues, 47, 575–584.
  • Hayden, F. G. (2014). Restructuring double-entry accounting for climate change remediation by monetary authorities. Journal of Economic Issues, 48, 533–540.
  • Ijiri, Y. (1989). Momentum accounting and triple-entry bookkeeping: Exploring the dynamic structure of accounting measurements. (Studies in Accounting Research No. 31). American Accounting Association, Sarasota, FL.
  • Ijiri, Y. (1993). The beauty of double-entry bookkeeping and its impact on the nature of accounting information. Economic Notes, 22, 1–12.
  • Intergovernmental Panel on Climate Change (IPCC). (2007a). Summary for policymakers. In S.Solomon, D.Qin, M.Manning, Z.Chen, M.Marquis, K. B.Averyt, M.Tignor, & H. L.Miller (Eds.), Climate change 2007: The physical science basis. Contribution of Working Group I to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change (pp. 1–18). Cambridge: Cambridge University Press.
  • Intergovernmental Panel on Climate Change (IPCC). (2007b). In R. K.Pachauri & A.Rwisinger (Eds.), Climate change 2007: Synthesis report, contribution of Working Groups I, II, III to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change (pp. 1–104). Geneva: Author.
  • Intergovernmental Panel on Climate Change (IPCC). (2014). Summary for policymakers. In C. B.Field, V. R.Barros, D. J.Dokken, K. J.Mach, M. D.Mastrandrea, T. E.Bilir, M.Chatterjee, K. L.Ebi, Y. O.Estrada, R. C.Genova, B.Girma, E. S.Kissel, A. N.Levy, S.MacCracken, P. R.Mastrandrea, & L. L.White (Eds.), Climate change 2014: Impacts, adaptation, and vulnerability. Part A: Global and sectoral aspects. Contribution of Working Group II to the Fifth Assessment Report of the Intergovernmental Panel on Climate Change (pp. 1–32). Cambridge: Cambridge University Press.
  • Kapp, K. W. (1961). Towards a science of man in society: A positive approach towards the integration of social knowledge. Hague: Marinus Nijhoff.
  • Kapp, K. W. ([1963] 1978). Social costs of business enterprise. New York, NY: Schocken Books.
  • Katz, D., & Kahn, R. L. (1976). Common characteristics of open systems. In F. E.Emery (Ed.), Systems thinking: Selected readings (pp. 86–104). Baltimore, MD: Penguin Books, Inc.
  • Keynes, J. M. (1930). A treatise on money (Vol. II. London: Macmillian.
  • Kieso, D. E., Weygandt, J. J., & Warfiield, T. D. (2013). Intermediate accounting. Hoboken, NJ: Wiley.
  • Mankiw, N. G. (2015). Principles of macroeconomics (7th ed.). Stanford, CT: Cengage Learning.
  • Myrdal, G. (1944). American dilemma. New York, NY: Harper & Brothers.
  • Natarajan, T., Elsner, W., & Fullwiler, S. (2009). Institutional analysis and praxis: The social fabric matrix approach. New York, NY: Springer.
  • Needles, Jr., B. E., Anderson, H. R., & Caldwell, J. C. (1993). Principles of accounting. Boston, MA: Houghton Mifflin Company.
  • Owen, R. (1817). Report to the Committee of the Association for the relief of the manufacturing and labouring poor. London: House of Commons.
  • Scientific American. (2013, August 30). Banks put a price on earth's life support.
  • Stubelj, I., & Dolenc, P. (2013). Sustainability of banks' efficiency of EU member states and the association with economic performance. International Journal of Sustainable Economy, 5, 225–238.
  • Tucker, I. B. (2014). Macroeconomics for today (8th ed.). Mason, OH: Cengage Learning.
  • US Senate Committee on Energy and Natural Resources. (1988). Greenhouse effect and global climate change: Hearings before the Committee on Energy and Natural Resources, United States Senate, One Hundredth Congress, first session. Part 2: ‘Statement of Dr. James Hansen' (pp. 37–41). Washington: US GPO.
  • US Environmental Protection Agency (US EPA). (2012). 2012 Greenhouse gas (GHG) emissions from large facilities. Greenhouse Gas Reporting Program. Retrieved April 15, 2014, from atghgdata.epa.gov/ghgp.main.do.
  • Valentinov, V. (2013). Veblen and instrumental value: A systems theory perspective. Journal of Economic Issues, 47, 673–688.
  • Veblen, T. (1898). Why is economics not an evolutionary science?The Quarterly Journal of Economics, 12, 373–397.
  • von Bertalanffy, L. (1950). An outline of general systems theory. British Journal for the Philosophy of Science, 1, 134–165.
  • von Bertalanffy, L. (1968). General systems theory: Foundations, development, applications. New York, NY: George Braziller.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.