This document summarizes a study that examines the influences on how Chinese accountants formulate environmental accounting practices, with a focus on philosophical influences from Taoism, Buddhism, and Confucianism. The study uses interviews from accountants in Shenyang and Shanghai to understand how they measure environmental costs and impacts. While some accountants expressed personal philosophies related to harmony with nature, most saw government regulations, markets, and scandals as bigger influences than philosophy on their environmental accounting work.