Alternative accounts, rivers and dams: the case of the Green Earth Volunteers’ river project

Sisi Zou and Catriona Paisey

Accounting, Auditing & Accountability Journal, 2023, vol. 37, issue 4, 1041-1068

Abstract: Purpose - The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year period in the context of their campaign to create visibilities about hydroelectric dam projects along the Chang Jiang. Design/methodology/approach - Drawing on conceptions of the human–nature relationship, including those evident in ancient Chinese philosophy and mythology, and the Chinese way of viewing and resolving conflict, this paper offers an interpretive analysis of the alternative accounts of GEV in terms of their form and content. Findings - In terms of their content, the alternative accounts reflect elements of interrelated thinking, being underpinned by a recognition of the relationship between humans and nature, which is evident in Confucianism, Taoism and ancient Chinese mythology. The strategies adopted by GEV are a non-confrontational but feasible way to promote their ecological beliefs in the Chinese context. Practical implications - The study suggests that social and environmental accounting (SEA) in developing countries is steeped in local cultural and philosophical traditions that need to be considered and incorporated into the design of alternative accounts. Originality/value - The study contributes to the very limited literature that offers qualitative analyses of SEA in developing countries.

Keywords: Alternative accounts; Confucianism; Taoism; Ancient Chinese mythology; Developing countries (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-07-2019-4083

DOI: 10.1108/AAAJ-07-2019-4083

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