Contributing to intrinsic sustainable development : a study of environmental management accounting implementation in Chinese companies

• Main Author: Liu, Zhen
• Other Authors: Birkin, Frank ; Komori, Naoko
• Published: University of Sheffield 2017
• Subjects: 338.9
• Online Access: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.703375

China faces to a development dilemma and improving her sustainability is a relevant and significant issue in dealing with these problems. Environmental Management Accounting (EMA) is a practical tool that has a major opportunity to contribute to the sustainability of Chinese businesses. This is a study of the state of the art of EMA in two Chinese tourism companies and of the associated behavioural changes within the two companies. The study provides examples of the use of EMA in practice and identifies barriers and facilitators of EMA adoption in Chinese businesses. Overall the study provides insight into Chinese business sustainability that is essential for better sustainable performance in China herself. The qualitative data comprising documents, observations, interviews and questionnaires from the site visits are used to examine the environmental performance related to EMA adoption and is also used to provide detailed information about the people running EMA. Hence another focus in this study is an exploration and interpretation of the behavioural changes exhibited by the people running EMA in the Chinese context. Institution and Structuration theories are employed to help analysis and understand the data generated in the case studies. However, because of the impact of the traditional Chinese collective, “Guanxi” culture of a “Social-Authority Relations” that may have a significant affect individual choice and behaviour, additional philosophical and psychological are used to help interpret and reveal a holistic process of behavioural changes towards to sustainability in accordance with the understanding of Intrinsic Sustainable Development.