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It seeks to explain for the first time the ways in which Chinese accountants formulate environmental accounting responses/practices/mechanisms and the influences over their work (in particular philosophical influences).
Research on influences on the development of environmental accounting has mainly taken a Western perspective and focused on environmental impacts or broader social accounting in countries such as USA, UK, Germany, Portugal, Australia and New Zealand (see (Adams 2002) as an example). The key influences identified link to legitimacy and institutional theory and include regulatory pressures (Deegan 2002; Holland and Foo 2003; Cho and Patten 2007).
Existing research and scholarship suggest that the central strands of Chinese philosophy (Taoism, Buddhism and Confucianism) have strong links to ecology in their ideas (Berthrong 2003; Miller 2003; Sponsel and Natadecha-Sponsel 2003). Many researchers and commentators suggest that these philosophies are very influential in Chinese life today (see Bell 2008).
A case study methodology has been employed with accountants from eight different organisations in two industrial cities - Shenyang and Shanghai – being interviewed using a semi-structured interview schedule.
accounting to the government – in China represented by the Provincial or State Environmental Protection Agency (SEPA)
information on costs involved with waste water treatment
measurement of pollution related costs of new factories in business planning
identification of costs of equipment recycling estimates of remediation costs associated with
incineration plants with associated liabilities accounting and reporting on bottle recycling projects measurement of energy reduction initiatives and the
reporting thereon detailed data generated on energy usage and pollutants.
“respect, responsibility, reduce and recycle”.
“outside, inside, whole society, sustainable development of China”;
“seeking to maximise social benefit from our activities”
“a strong desire to keep the earth beautiful” “if you want to do things – do good deeds” “the environment is important to everybody
and needs protecting” “human beings should live harmoniously with
Nature” “Nature will punish mankind if yin and yang are
not kept in harmony” “we must preserve the environment for our
children” “Nature must be respected” “I would stress the harmony between humans
and Nature from ancient times”
Only three of the interviewees identified themselves as champions of environmental accounting in their organisations.
Of these there seemed to be a separation of personal philosophy from that of the organisation and no acknowledged link between personal philosophy and environmental accounting activities.
Government Sector scandals Markets Western parent companies’ values
