Dialogic carbon accounting: toward agonistic discourses and democratic governance in China

IF 3.5 Q1 BUSINESS, FINANCE
Shuwen Li, Zarina Zakaria, Khairul Saidah Abas Azmi
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Abstract

Purpose This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy. Design/methodology/approach Based on a framework of three interrelated levels, this study explores emitting entity carbon accounting debates and discussions in mitigating climate change. Interview data were collected from 20 emitting entity participants and external auditors. Findings This study identifies irreconcilable conflicts between emitting entities and the government in carbon accounting and trading activities. Under the strong influence of government power, emitting entities portray themselves as “responsible” and “legitimate” state-owned enterprises. This study further identifies possible democratic spaces and reveals the potential for agonistic discourse and a fallacy of “consensus” and monologues in institutional space. If the emitting entity and government can overcome their participation challenges, this would significantly facilitate vibrant and agonistic discourse in carbon activities and pave the way for democratic spaces. Originality/value This study demonstrates the potential and limitations of applying agonistic democracy and the significance of participation in institutional spaces in government-led carbon accounting and trading issues. It enriches prior research on promoting democratic participation in carbon accounting from the agonistic democracy perspective.
对话式碳核算:在中国实现对抗性话语和民主治理
设计/方法/途径基于三个相互关联的层次框架,本研究探讨了排放主体在减缓气候变化方面的碳会计辩论和讨论。研究结果本研究发现了排放主体与政府在碳会计和碳交易活动中不可调和的矛盾。在政府权力的强大影响下,排放实体将自己塑造成 "负责任的"、"合法的 "国有企业。本研究进一步发现了可能的民主空间,揭示了制度空间中可能存在的激辩、"共识 "谬误和独白。如果排放实体和政府能克服参与方面的挑战,这将极大地促进碳活动中充满活力的辩论,并为民主空间铺平道路。 原创性/价值 本研究表明了在政府主导的碳核算与交易问题中应用辩论式民主的潜力和局限性,以及参与制度空间的意义。它丰富了之前从激动式民主角度促进民主参与碳核算的研究。
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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