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

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.