Alternative accounts, rivers and dams: the case of the Green Earth Volunteers’ river project

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
Sisi Zou, Catriona Paisey
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引用次数: 0

Abstract

Purpose The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year period in the context of their campaign to create visibilities about hydroelectric dam projects along the Chang Jiang. Design/methodology/approach Drawing on conceptions of the human–nature relationship, including those evident in ancient Chinese philosophy and mythology, and the Chinese way of viewing and resolving conflict, this paper offers an interpretive analysis of the alternative accounts of GEV in terms of their form and content. Findings In terms of their content, the alternative accounts reflect elements of interrelated thinking, being underpinned by a recognition of the relationship between humans and nature, which is evident in Confucianism, Taoism and ancient Chinese mythology. The strategies adopted by GEV are a non-confrontational but feasible way to promote their ecological beliefs in the Chinese context. Practical implications The study suggests that social and environmental accounting (SEA) in developing countries is steeped in local cultural and philosophical traditions that need to be considered and incorporated into the design of alternative accounts. Originality/value The study contributes to the very limited literature that offers qualitative analyses of SEA in developing countries.
另类账目、河流和水坝:绿色地球志愿者的河流项目
本文的目的是研究绿色地球志愿者(GEV),一个中国的非政府环保组织,在他们的运动背景下,在长达10年的时间里,他们为长江沿岸的水电大坝项目创造了知名度。本文借鉴中国古代哲学和神话中关于人与自然关系的概念,以及中国人看待和解决冲突的方式,从形式和内容上对各种不同的GEV说法进行了解释性分析。就其内容而言,这些不同的说法反映了相互关联的思维元素,并以对人与自然关系的认识为基础,这在儒家、道家和中国古代神话中都很明显。GEV所采取的策略是非对抗性的,但在中国背景下是可行的。该研究表明,发展中国家的社会和环境会计(SEA)浸透了当地的文化和哲学传统,需要考虑到这些传统,并将其纳入替代性会计的设计中。独创性/价值本研究对提供发展中国家SEA定性分析的非常有限的文献作出了贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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