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In this chapter, the author explains the three components of Trilogy of Taoist Leadership – responsible business, responsible management and responsible leadership. The concepts of business, management and leadership are defined from multiple angles, including an etymological perspective. The historical origins and evolution of these three areas are explored to provide a comprehensive understanding. The chapter concludes with a discussion of the interconnections among the trilogy's components and illustrates how the trilogy can contribute to the development of sustainable organizations.

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

This paper focuses on governance in higher education in China. It sees that governance as distinctive on the world scale and the potential source of distinctiveness in other domains of higher education. By taking an historical approach, reviewing relevant literature and drawing on empirical research on governance at one leading research university, the paper discusses system organisation, government–university relations and the role of the Communist Party (CCP), centralisation and devolution, institutional leadership, interior governance, academic freedom and responsibility, and the relevance of collegial norms. It concludes that the party-state and Chinese higher education will need to find a Way in governance that leads into a fuller space for plural knowledges, ideas and approaches. This would advance both indigenous and global knowledge, so helping global society to also find its Way.

The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year period in the context of their campaign to create visibilities about hydroelectric dam projects along the Chang Jiang.

Drawing on conceptions of the human–nature relationship, including those evident in ancient Chinese philosophy and mythology, and the Chinese way of viewing and resolving conflict, this paper offers an interpretive analysis of the alternative accounts of GEV in terms of their form and content.

In terms of their content, the alternative accounts reflect elements of interrelated thinking, being underpinned by a recognition of the relationship between humans and nature, which is evident in Confucianism, Taoism and ancient Chinese mythology. The strategies adopted by GEV are a non-confrontational but feasible way to promote their ecological beliefs in the Chinese context.

The study suggests that social and environmental accounting (SEA) in developing countries is steeped in local cultural and philosophical traditions that need to be considered and incorporated into the design of alternative accounts.

The study contributes to the very limited literature that offers qualitative analyses of SEA in developing countries.

The aim of this article is two-fold. First, it offers a unique account of San Min, the prototype of the current Chinese educational principle proposed by Yan Fu (1854–1921) that aimed at improving people’s physical, intellectual and moral capacities. This system of educational thinking has received only marginal attention in Anglophone research literature. Second, given the influence of Yan Fu’s interpretation and promulgation of Herbert Spencer’s educational philosophy during that period, it investigates the extent to which San Min is derived from Spencer’s educational thought (the “Spencerian Triad”). This article focusses on how Yan Fu adapted the ideas of San Min from Spencer’s account.

This article considers Yan Fu’s principle of San Min in relation to Spencer’s educational triad through a close reading and comparison of key primary texts (including Yan Fu’s original writing). It explores the similarities and differences between each account of education’s goals and its proposed means of attainment.

Yan Fu’s principle of San Min is shown to have been adapted from the Spencerian Triad. However, using the theory of Social Organism, Yan Fu re-interpreted Spencer’s individual liberty as liberty for the nation. While Spencer’s goal was to empower individuals, Yan Fu aimed to serve collective independence, wealth and power.

This article addresses oversights concerning San Min’s Western origins in the Spencerian Triad and its influence on Chinese education under Yan Fu’s sway. It is significant because San Min is still at the core of the current Chinese educational policy.

In this chapter, the author provides a concise introduction to the 3C Model of Taoism in responsible management. The discussion delves into the fundamental concepts of sustainable development, including the 3P Model (people, profit and planet), which represents the key dimensions of sustainable business development. Additionally, the relationship between the 3C Model and the 3P Model is examined, highlighting the interconnectedness of these frameworks. The 3C Model of Taoism encompasses compassion, conservation and compliance, which are integral components of responsible management. By integrating these principles into management practices, organizations can foster a more sustainable and ethical business environment. The chapter concludes with a compelling business story that demonstrates the application of Taoist principles in the establishment and growth of a successful firm in the United Kingdom. This real-life example illustrates the positive impact of incorporating the 3C Model of Taoism in management practices, leading to a sustainable business.

The aim of the study is to assess the extent to which Taoist philosophy offers thematic and ethical insights relevant to current global crises, including climate change, food insecurity, renewed conflict and increased authoritarianism.

A critical review of specific verses from the Tao Te Ching and research sources relevant to them is carried out.

Taoist philosophy, of ancient origins, is surprisingly relevant to modern crises. While not offering definitive answers, it does provide thematic and ethical insights for reorienting governance in more productive ways.

While there is a large literature on Taoist philosophy itself, there is a paucity of research articles on the modern relevance of Taoist philosophy to pressing current issues. The article brings together and assesses these sources, considering relevant research.

This paper critically analyses the urban memory and heritage interpretation of postcolonial Harbin, a city in China that was founded by the Russians in 1898. It investigates the role and making of Russian colonial heritage in contemporary Harbin with a detailed case study of the Harbin Railway Station

Research methods include archival analysis, observation and semi-structured interview. In-depth interviews were conducted with local people, architect/urban planners and officials.

Local people of different generations with different backgrounds have different interpretations of the recently made colonial heritage of the Harbin Railway Station. The urban memory of Harbin has been consistently re-forming with both nostalgia and amnesia. Younger generations tend to regard the colonial heritage as their own heritage and a symbol of Harbin's cultural character without considering much about its related colonial history. In today's Harbin, colonial heritage as the “colonial past presencing” is more about a feel of the Europeanised space rather than the actual historical events of the period, and colonial heritage making becomes a tool for urban development and revitalisation at the institutional level. However, due to the paradigm shift in China's urban development, Harbin is facing new challenges in dealing with its colonial heritage.

Harbin is an under-researched case in terms of urban heritage studies. This paper offers a new entry point for understanding the westernisation and colonial heritage making in the contemporary China more deeply and thoroughly and helps to see the trend of China's urban development more clearly.