Chinese environmental accountability: Ancient beliefs, science and sustainability
Chinese environmental accountability: Ancient beliefs, science and sustainability
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DOI：
10.1016/j.resenv.2021.100017
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发表时间：
2021-03-01
影响因子：
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通讯作者：
Monkhouse, Lien
中科院分区：
文献类型：
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作者：
Birkin, Frank;Margerison, John;Monkhouse, Lien
本文报告了一项研究，探讨中国古代信仰体系为中国环境问责制提供基础的潜力。中国对全球环境的影响如此之大，迫切需要改善中国的环境问责制。本文使用的理论模型的基础上的工作米歇尔福柯的知识变化以及系统论。访谈和调查采用定性专题分析和描述性统计进行分析。有证据表明，中国的会计师受到佛教、道教和儒家思想的影响。反过来，这种影响导致了对自然的深深崇敬和对人与自然和谐相处的强烈愿望。结论是，中国的会计师确实有一个强大的环境伦理源于他们的信仰，这支持他们的角色，提供环境责任，因此可持续发展。在中国进行研究是困难的，访谈的数量和质量也因此受到限制。此外，在跨语言和文化的口译和笔译方面也存在问题。尽管如此，这项研究有可能帮助中国会计师提高他们的环境责任。许多研究已经集中在中国的商业和中国传统哲学，但这项研究有助于知识和中国会计师，环境责任和古代信仰体系之间的关系的理解。因此，该研究为中国乃至全球的可持续发展做出了重要贡献。
This paper reports on a study into the potential for ancient Chinese belief systems to provide a foundation for environmental accountability in China. The global environmental impact of China is such that there is an urgent need for improved environmental accountability in China. The paper uses a theoretical model based on the work of Michel Foucault on episteme change as well as Systems Theory. Interviews and surveys are analysed using qualitative thematic analysis and descriptive statistics. There is evidence that the Chinese accountants were influenced by the ancient philosophies of Buddhism, Daoism and Confucianism. In turn, this influence results in a deep reverence for Nature and a strong desire for harmony between humans and Nature. The conclusion is that the Chinese accountants do have a strong environmental ethic derived from their beliefs and that this supports their roles in providing environmental accountability and hence sustainability. Conducting research in China was difficult and the number and quality of the interviews are limited because of this. Furthermore there were problems associated with interpretation and translation across languages and cultures. Nonetheless, this research has the potential to help empower Chinese accountants to improve their environmental accountability. Much research has already focused on Chinese business and traditional Chinese philosophy but this study contributes to the knowledge and understanding of the relations between Chinese accountants, environmental accountability and ancient belief systems. As such, the study makes an important contribution to Chinese, and hence global, sustainability.