CORPORATE SOCIAL RESPONSIBILITY AND EMANCIPATORY ACCOUNTING: ROLES OF NON-GOVERNMENTAL ORGANISATIONS IN TRANSFORMATIVE CHANGE IN CHINA
Dan Shen, Jin Jun Bo
Pages: 96-110 Published: 29 Aug 2014
Views: 2,429 Downloads: 1,232
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