SlideShare a Scribd company logo
John Margerison, De Montfort University,
Leicester, UK jmargerison@dmu.ac.uk
 It seeks to explain for the first time the ways in
which Chinese accountants formulate
environmental accounting
responses/practices/mechanisms and the
influences over their work (in particular
philosophical influences).
 Research on influences on the development of
environmental accounting has mainly taken a
Western perspective and focused on
environmental impacts or broader social
accounting in countries such as USA, UK,
Germany, Portugal, Australia and New Zealand
(see (Adams 2002) as an example). The key
influences identified link to legitimacy and
institutional theory and include regulatory
pressures (Deegan 2002; Holland and Foo 2003;
Cho and Patten 2007).
 Existing research and scholarship suggest that the
central strands of Chinese philosophy (Taoism,
Buddhism and Confucianism) have strong links to
ecology in their ideas (Berthrong 2003; Miller
2003; Sponsel and Natadecha-Sponsel 2003).
Many researchers and commentators suggest that
these philosophies are very influential in Chinese
life today (see Bell 2008).
 A case study methodology has been employed
with accountants from eight different organisations
in two industrial cities - Shenyang and Shanghai –
being interviewed using a semi-structured
interview schedule.
 accounting to the government – in China represented by the
Provincial or State Environmental Protection Agency (SEPA)
 information on costs involved with waste water treatment
 measurement of pollution related costs of new factories in
business planning
 identification of costs of equipment recycling
 estimates of remediation costs associated with incineration
plants with associated liabilities
 accounting and reporting on bottle recycling projects
 measurement of energy reduction initiatives and the reporting
thereon
 detailed data generated on energy usage and pollutants.
 “respect, responsibility, reduce and recycle”.
 “outside, inside, whole society, sustainable
development of China”;
 “seeking to maximise social benefit from our
activities”
 “a strong desire to keep the earth beautiful”
 “if you want to do things – do good deeds”
 “the environment is important to everybody and needs
protecting”
 “human beings should live harmoniously with Nature”
 “Nature will punish mankind if yin and yang are not
kept in harmony”
 “we must preserve the environment for our children”
 “Nature must be respected”
 “I would stress the harmony between humans and
Nature from ancient times”
 Only three of the interviewees identified
themselves as champions of environmental
accounting in their organisations.
 Of these there seemed to be a separation of
personal philosophy from that of the organisation
and no acknowledged link between personal
philosophy and environmental accounting
activities.
 Government
 Sector scandals
 Markets
 Western parent companies’ values
John Margerison
De Montfort University
jmargerison@dmu.ac.uk
 Thank you for your attention
 Any questions

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Environmental accounting in china the influence of

  • 1. John Margerison, De Montfort University, Leicester, UK jmargerison@dmu.ac.uk
  • 2.  It seeks to explain for the first time the ways in which Chinese accountants formulate environmental accounting responses/practices/mechanisms and the influences over their work (in particular philosophical influences).
  • 3.  Research on influences on the development of environmental accounting has mainly taken a Western perspective and focused on environmental impacts or broader social accounting in countries such as USA, UK, Germany, Portugal, Australia and New Zealand (see (Adams 2002) as an example). The key influences identified link to legitimacy and institutional theory and include regulatory pressures (Deegan 2002; Holland and Foo 2003; Cho and Patten 2007).
  • 4.  Existing research and scholarship suggest that the central strands of Chinese philosophy (Taoism, Buddhism and Confucianism) have strong links to ecology in their ideas (Berthrong 2003; Miller 2003; Sponsel and Natadecha-Sponsel 2003). Many researchers and commentators suggest that these philosophies are very influential in Chinese life today (see Bell 2008).
  • 5.  A case study methodology has been employed with accountants from eight different organisations in two industrial cities - Shenyang and Shanghai – being interviewed using a semi-structured interview schedule.
  • 6.  accounting to the government – in China represented by the Provincial or State Environmental Protection Agency (SEPA)  information on costs involved with waste water treatment  measurement of pollution related costs of new factories in business planning  identification of costs of equipment recycling  estimates of remediation costs associated with incineration plants with associated liabilities  accounting and reporting on bottle recycling projects  measurement of energy reduction initiatives and the reporting thereon  detailed data generated on energy usage and pollutants.
  • 7.  “respect, responsibility, reduce and recycle”.  “outside, inside, whole society, sustainable development of China”;  “seeking to maximise social benefit from our activities”
  • 8.  “a strong desire to keep the earth beautiful”  “if you want to do things – do good deeds”  “the environment is important to everybody and needs protecting”  “human beings should live harmoniously with Nature”  “Nature will punish mankind if yin and yang are not kept in harmony”  “we must preserve the environment for our children”  “Nature must be respected”  “I would stress the harmony between humans and Nature from ancient times”
  • 9.  Only three of the interviewees identified themselves as champions of environmental accounting in their organisations.  Of these there seemed to be a separation of personal philosophy from that of the organisation and no acknowledged link between personal philosophy and environmental accounting activities.
  • 10.  Government  Sector scandals  Markets  Western parent companies’ values
  • 11. John Margerison De Montfort University jmargerison@dmu.ac.uk  Thank you for your attention  Any questions