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Corporate Social Responsibility And Emancipatory Accounting: Roles Of Non-Governmental Organisations In Transformative Change In China

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  • Dan Shen
  • Jin Jun Bo

Abstract

This paper aims at investigating the potential transformative nature of accounting and possibility of emancipatory accounting in solving corporate social responsibility (CSR) problems from the theoretical perspective. Within the socio-political and economic context of China, the paper focuses on evaluating the roles of non-governmental organisations (NGOs) in promoting accounting mobilisation and development of CSR in China. It concludes that CSR in China has been captured by the state and corporations, leaving the NGOs as the only legitimate means to effect the transformative change in China, using alternative social reporting.

Suggested Citation

  • Dan Shen & Jin Jun Bo, 2014. "Corporate Social Responsibility And Emancipatory Accounting: Roles Of Non-Governmental Organisations In Transformative Change In China," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 8(1), pages 96-110.
    • Handle: RePEc:isp:journl:v:8:y:2014:i:1:p:96-110
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    References listed on IDEAS

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    Cited by:

    1. Mihaela Păceşilă & Sofia Elena Colesca, 2020. "Insights on Social Responsibility of NGOS," Systemic Practice and Action Research, Springer, vol. 33(3), pages 311-339, June.

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