The clash of environmentalism, neoliberalism, and socialism : a research on practices and ideologies in China’s sustainability accounting for agriculture.

Summary In light of critical perspectives on accounting theories and practices, "accounting for sustainability" has emerged as a relatively new discipline. Compared to the various models developed under neoliberal ideology, some alternative models with "stronger" capital conservation strategies, including the "Triple Amortization Line" (TLA) (Richard, 2012. Rambaud and Richard, 2013), seem to have a lot of potentials to make some fundamental changes. This thesis is an investigation of the necessary conditions and possible resistances encountered by the implementation of the TLA model. The agricultural sector of the People's Republic of China is chosen as the research field in order to investigate the institutional and historical context. The investigation of the Chinese context is carried out with reference to the theories of institutionalist political economy, inspired by Karl Polanyi (2002[1944]), Mancur Olson (1965), and Chang Ha-Joon (1994, 2002).