Environmental_accounting_in_China_教程.docVIP

Environmental accounting in China – the influence of accountants’ philosophical values Abstract：This paper seeks to analyse a set of eight exploratory interviews with Chinese accountants in Shenyang and Shanghai in April 2010. These interviews sought to establish the environmental policy and environmental accounting in place in their organisations. They also sought to examine the accountants’ personal philosophical values, to see if there is any possibility that these values could influence organisational environmental policy and environmental accounting initiatives. Introduction：This paper s