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

By Li Lin.

Published by The International Journal of Interdisciplinary Organizational Studies

Format Price
Article: Print $US10.00
Published Online: December 7, 2015 Free Download

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.

Keywords: Social and Environmental Accounting (SEA), Corporate Social Responsibility (CSR), Institutional Isomorphism

The International Journal of Interdisciplinary Organizational Studies, Volume 10, Issue 4, December 2015, pp.17-31. Article: Print (Spiral Bound). Published Online: December 7, 2015 (Article: Electronic (PDF File; 562.087KB)).

Mr Li Lin

Ph.D Candidate, School of Management, College of Social Science, University of Leicester, Leicester, Leicestershire, UK