The National Ecological Accounting and Auditing Scheme as an Instrument of Institutional Reform in China: A Discourse Analysis

Xiaorui Wang ()
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Xiaorui Wang: Université Paris-Dauphine

Journal of Business Ethics, 2019, vol. 154, issue 3, No 1, 587-603

Abstract: Abstract Having been recognised as a “resource-intensive” economy, the People’s Republic of China has been experiencing major implications in terms of ecological environment degradation, which continuously harms the health of the Chinese people and the productivity of China’s economy. Among the political efforts set forth by the Chinese central authorities, the claim of promoting a “National Ecological Accounting and Auditing Scheme” (NEAAS) has been drawing nationwide attention. Through a series of critical discourse analysis on relevant written texts produced by the central authorities, mainstream media and the Chinese academics, this paper sets out to analyse the historical evolution of the institutional context in relation to the establishment of such a scheme, and further, to decipher the ideological underpinnings that have shaped this context. The findings indicate that the signification of NEAAS goes far beyond the environment protection, in that, this scheme constitutes a fundamental institutional reform that the Communist Party of China seeks to conduct.

Keywords: Ecological accounting and auditing; Discourse; Institutional reform; People’s Republic of China (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (5)

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DOI: 10.1007/s10551-016-3401-6

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