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The prospects for environmental accounting and accountability in China

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  • John Margerison
  • Mingyue Fan
  • Frank Birkin

Abstract

Foucault’s ideas on episteme change are used to help understand change taking place in China from the “industrial civilization” to an “ecological civilization”. If episteme change is taking place this could be reflected in the philosophies and attitudes of Chinese accountants and their environmental accounting work will be developing. The conclusions are that: China is slowly moving towards an ecological civilisation; based around the thinking of Chinese accountants an epistemic change is in evidence in tandem with an emerging interest in ancient Chinese philosophy; Chinese accountants’ engagement with environmental accounting and accountability is evidence of reduced specialisation.

Suggested Citation

  • John Margerison & Mingyue Fan & Frank Birkin, 2019. "The prospects for environmental accounting and accountability in China," Accounting Forum, Taylor & Francis Journals, vol. 43(3), pages 327-347, July.
    • Handle: RePEc:taf:accfor:v:43:y:2019:i:3:p:327-347
    DOI: 10.1080/01559982.2019.1601147
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    Cited by:

    1. Xiaojun Zhang & Weiqiao Wang & Yunan Bai & Yong Ye, 2022. "How Has China Structured Its Ecological Governance Policy System?—A Case from Fujian Province," IJERPH, MDPI, vol. 19(14), pages 1-22, July.
    2. Ilenia Ascani & Roberta Ciccola & Maria Serena Chiucchi, 2021. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting," Sustainability, MDPI, vol. 13(4), pages 1-25, February.

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