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

Li Lin

doi:10.18848/2324-7649/CGP/v10i04/53408

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

Li Lin

Accounting

Research output: Contribution to journal › Article › peer-review

1 Citation (Scopus)

193 Downloads (Pure)

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 language	English
Pages (from-to)	17-31
Number of pages	15
Journal	International Journal of Interdisciplinary Organizational Studies
Volume	10
Issue number	4
DOIs	https://doi.org/10.18848/2324-7649/CGP/v10i04/53408
Publication status	Published - 2015

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 8 Decent Work and Economic Growth
SDG 12 Responsible Consumption and Production

Keywords

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

Access to Document

10.18848/2324-7649/CGP/v10i04/53408Licence: Creative Commons: Attribution-NonCommercial-NoDerivs (CC BY-NC-ND)

LinL2015SustainabilityFinal published version, 414 KBLicence: Creative Commons: Attribution-NonCommercial-NoDerivs (CC BY-NC-ND)

https://doi.org/10.18848/2324-7649/CGP/v10i04/53408Licence: Creative Commons: Attribution-NonCommercial-NoDerivs (CC BY-NC-ND)

Cite this

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