CORPORATE SOCIAL RESPONSIBILITY AND EMANCIPATORY ACCOUNTING: ROLES OF NON-GOVERNMENTAL ORGANISATIONS IN TRANSFORMATIVE CHANGE IN CHINA
Published: 29 Aug 2014
Abstract: 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.
Keywords: corporate social responsibility (csr), emancipatory/alternative accounting, non-governmental organisation (ngo), transformative social change, china
Cite this article: 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/
Download full text
Back to the contents of the volume
© 2022 The Author(s). This is an open access article distributed under the terms of the Creative Commons Attribution License http://creativecommons.org/licenses/by/3.0/
, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. This permission does not cover any third party copyrighted material which may appear in the work requested.