Dialogic carbon accounting: toward agonistic discourses and democratic governance in China

Abstract

Purpose

This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.

Design/methodology/approach

Based on a framework of three interrelated levels, this study explores emitting entity carbon accounting debates and discussions in mitigating climate change. Interview data were collected from 20 emitting entity participants and external auditors.

Findings

This study identifies irreconcilable conflicts between emitting entities and the government in carbon accounting and trading activities. Under the strong influence of government power, emitting entities portray themselves as “responsible” and “legitimate” state-owned enterprises. This study further identifies possible democratic spaces and reveals the potential for agonistic discourse and a fallacy of “consensus” and monologues in institutional space. If the emitting entity and government can overcome their participation challenges, this would significantly facilitate vibrant and agonistic discourse in carbon activities and pave the way for democratic spaces.

Originality/value

This study demonstrates the potential and limitations of applying agonistic democracy and the significance of participation in institutional spaces in government-led carbon accounting and trading issues. It enriches prior research on promoting democratic participation in carbon accounting from the agonistic democracy perspective.

Citation

Li, S., Zakaria, Z. and Abas Azmi, K.S. (2024), "Dialogic carbon accounting: toward agonistic discourses and democratic governance in China", Meditari Accountancy Research, Vol. 32 No. 4, pp. 1065-1083. https://doi.org/10.1108/MEDAR-09-2022-1800