The Sustainability of Accounting Practices

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  • Title: The Sustainability of Accounting Practices: Institutional Problems in Current Chinese Environmental Accounting
  • Author(s): Li Lin
  • Publisher: Common Ground Research Networks
  • Collection: Common Ground Research Networks
  • Series: Common Ground Open
  • Journal Title: The International Journal of Interdisciplinary Organizational Studies
  • Keywords: Social and Environmental Accounting (SEA), Corporate Social Responsibility (CSR), Institutional Isomorphism
  • Volume: 10
  • Issue: 4
  • Year: 2015
  • ISSN: 2324-7649 (Print)
  • ISSN: 2324-7657 (Online)
  • DOI: https://doi.org/10.18848/2324-7649/CGP/v10i04/53408
  • Citation: Lin, Li. 2015. "The Sustainability of Accounting Practices: Institutional Problems in Current Chinese Environmental Accounting." The International Journal of Interdisciplinary Organizational Studies 10 (4): 17-31. doi:10.18848/2324-7649/CGP/v10i04/53408.
  • Extent: 15 pages

Abstract

The rise of the environmental crisis has drawn accounting scholars’ attention to think about the balance between economic development and environmental protection, which contributes the development of environmental accounting (EA), a feasible solution to promote sustainability in China. My ongoing project focuses on the institutional drivers of current Chinese EA, which is essential to gather useful information from EA staff so as to gather new institutional discoveries. Several semi-structured interviews have been used to identify professional perceptions of selected Chinese professional accountants on a purposive and snowball basis.