The New Chinese Environmental Management Accounting
1. Lee Shau Kee School of Business & Administration, The Open University of Hong Kong Room A08272. Management School, The University of Sheffield Room 5393. The University of Sheffield Management School 9 Mappin St Sheffield S1 4DT4. Lee Shau Kee School of Business & Administration, The Open University of Hong Kong Room A08155. School of Science and Technology, The Open University of Hong Kong Room A0921
摘要：The strong economic development of China in the past thirty years has caused significant adverse impact on its sustainability development. In order to prevent the situation from getting worse, the Chinese Government makes ’ harmonious development’ as a central theme in its 12 th Five-year Plan （12FYP） and moving China progressively towards a harmonious society. ’Harmonious coexistence of man and nature’ is one of the key requirements of ’harmonious development’ in China and the Chinese Government officials have given hard targets on controlling environmental issues. Traditional Chinese thinking of ’harmony’ emphasizes ’well balance’ but this is not supported by contemporary accounting practices. Current accounting practices, being imported from the West, put heavy emphasis on ’profits’. This causes Chinese managers to favour short term profitability at the expense of long term harmonious relationships with the nature, society and people. In 2010, more than 57% of underground water in of 182 Chinese cities was "bad" or "extremely bad" in quality. The poor water quality had caused illness to so many Chinese people and created heavy burden on medical and social welfare to the Chinese society. A new form of Chinese management accounting is urgently needed. Environmental management accounting （EMA） has been used in the West to support sustainable development. However, limited research is available on EMA implementation in China. Cultural difference of may be a barrier of EMA implementation in China. This paper suggests a new approach to EMA which combines the ancient Chinese thinking of ’harmony’ and the new concept of intrinsic sustainable development to environmental management accounting from the West. Chinese firms would be able to make better use of this new Chinese Environmental Management Accounting to support harmonious development because it is developed from traditional Chinese culture thinking and identity.
2012 International Annual Conference of Environmental Accounting Committee in ASC & the 1st Chinese CSEAR