The prospects for environmental accounting and accountability in China

John Margerison, Mingyue Fan and Frank Birkin

Accounting Forum, 2019, vol. 43, issue 3, 327-347

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.

Date: 2019
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DOI: 10.1080/01559982.2019.1601147

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