Does (or can) Confucianism inform environmental accounting and reporting in China

Date

2009

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Publisher

Centre for Global Finance, University of Nottingham, Ningbo, China

Type

Working Paper

Peer reviewed

Yes

Abstract

This paper seeks to do two things: Firstly it reviews some of the literature on both Confucianism and its application to business. Secondly it outlines a proposed research project that will further explore the usefulness of Confucianism in the social and environmental accounting and reporting arena. It is from Neo-Confucian philosophy that this paper mainly draws. In particular the idea of “anthropocosmic” shows that Confucianism has close ties with ecology (and thence with environmental issues). The research project proposed involves interviewing a small group of Chinese accountants and managers using semi-structured interviews to establish how useful Confucian thinking is to them in their environmental accounting and reporting work (now or in the future).

Description

Keywords

Confucianism, Environmental accounting, China

Citation

Margerison, J.(2009) Does (or can) Confucianism inform environmental accounting and reporting in China. GFC Working Paper 200902

Rights

Research Institute