CORPORATE SOCIAL RESPONSIBILITY AND EMANCIPATORY ACCOUNTING: ROLES OF NON-GOVERNMENTAL ORGANISATIONS IN TRANSFORMATIVE CHANGE IN CHINA
Dan Shen, Jin Jun Bo
Страници: 96-110
Публикувана: 29 Aug 2014
Преглеждания: 4,304
Изтегляния: 1,425
Citations: 2 (Google Scholar)
Citations: 1 (OpenAlex)
Резюме: This paper aims at investigating the potential transformative nature of accounting and possibility of emancipatory accounting in solving corporate social responsibility (CSR) problems from the theoretical perspective. Within the socio-political and economic context of China, the paper focuses on evaluating the roles of non-governmental organisations (NGOs) in promoting accounting mobilisation and development of CSR in China. It concludes that CSR in China has been captured by the state and corporations, leaving the NGOs as the only legitimate means to effect the transformative change in China, using alternative social reporting.
Ключови думи: corporate social responsibility (csr), emancipatory/alternative accounting, non-governmental organisation (ngo), transformative social change, china
Цитирайте тази статия: Dan Shen, Jin Jun Bo. CORPORATE SOCIAL RESPONSIBILITY AND EMANCIPATORY ACCOUNTING: ROLES OF NON-GOVERNMENTAL ORGANISATIONS IN TRANSFORMATIVE CHANGE IN CHINA. Journal of International Scientific Publications: Economy & Business 8, 96-110 (2014). https://www.scientific-publications.net/en/article/1000370/
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