Sustainability of Accounting Practices: Institutional Problems in Current Chinese Environmental Accounting

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Abstract

The rise of the environmental crisis has drawn accounting scholars’ attention to think about the balance between economic development and environmental protection, which contributes the development of environmental accounting (EA), a feasible solution to promote sustainability in China. My ongoing project focuses on the institutional drivers of current Chinese EA, which is essential to gather useful information from EA staff so as to gather new institutional discoveries. Several semi-structured interviews have been used to identify professional perceptions of selected Chinese professional accountants on a purposive and snowball basis.
Original languageEnglish
Pages (from-to)17-31
Number of pages15
JournalInternational Journal of Interdisciplinary Organizational Studies
Volume10
Issue number4
DOIs
Publication statusPublished - 2015

Keywords

  • Social and environmental accounting
  • China
  • Accounting Firms
  • Institutional Isomorphism
  • Corporate Social Responsibility

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