Chinese environmental accountability : ancient beliefs, science and sustainability

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.