The regulatory and cultural interface in CEM/CER research: the Yin and Yang holistic approach
Mainstream accounting and management research have predominantly been reflecting and producing the yang (‘hard-core’ quantitative) orientation, without a balancing of the yin (‘soft’ qualitative) methodology. A harmonious ‘both/and’ approach (yin and yang), rather than an ‘either/or’ one captures th...
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| Other Authors: | |
| Format: | Conference Paper |
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Asia Pacific Internet Research Alliance (APIRA)
2004
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| Online Access: | http://www.smu.edu.sg/events/apira/2004/Final%20Papers/1273-rowe.pdf http://hdl.handle.net/20.500.11937/18127 |
| _version_ | 1848749655673798656 |
|---|---|
| author | Rowe, Anna Whiteley, Alma |
| author2 | Lee D. Parker |
| author_facet | Lee D. Parker Rowe, Anna Whiteley, Alma |
| author_sort | Rowe, Anna |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Mainstream accounting and management research have predominantly been reflecting and producing the yang (‘hard-core’ quantitative) orientation, without a balancing of the yin (‘soft’ qualitative) methodology. A harmonious ‘both/and’ approach (yin and yang), rather than an ‘either/or’ one captures the rational/regulatory and relational/interpretive aspects of corporate environmental management (CEM) and reporting (CER). Whilst we are in sympathy with the commensurability and pluralist debate (Weaver and Gioia 1994, Schultz and Hatch (1996), for this study we adopted an interpretive, phenomenological and grounded approach. The aim of this paper is to illuminate methodological issues by reference to the study of the ‘greening’ phenomena of CEM and CER in Shanghai, China. The data supported the idea that those seeking compliance to environmental rules and procedures, may need to embrace the paradox of rules not only as generalized but also contextual entities. It appears from this qualitative data that the rules and regulations go through a cultural lens before reaching individuals who have to implement them. |
| first_indexed | 2025-11-14T07:24:24Z |
| format | Conference Paper |
| id | curtin-20.500.11937-18127 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T07:24:24Z |
| publishDate | 2004 |
| publisher | Asia Pacific Internet Research Alliance (APIRA) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-181272022-10-06T07:20:58Z The regulatory and cultural interface in CEM/CER research: the Yin and Yang holistic approach Rowe, Anna Whiteley, Alma Lee D. Parker Low Aik Meng Mainstream accounting and management research have predominantly been reflecting and producing the yang (‘hard-core’ quantitative) orientation, without a balancing of the yin (‘soft’ qualitative) methodology. A harmonious ‘both/and’ approach (yin and yang), rather than an ‘either/or’ one captures the rational/regulatory and relational/interpretive aspects of corporate environmental management (CEM) and reporting (CER). Whilst we are in sympathy with the commensurability and pluralist debate (Weaver and Gioia 1994, Schultz and Hatch (1996), for this study we adopted an interpretive, phenomenological and grounded approach. The aim of this paper is to illuminate methodological issues by reference to the study of the ‘greening’ phenomena of CEM and CER in Shanghai, China. The data supported the idea that those seeking compliance to environmental rules and procedures, may need to embrace the paradox of rules not only as generalized but also contextual entities. It appears from this qualitative data that the rules and regulations go through a cultural lens before reaching individuals who have to implement them. 2004 Conference Paper http://hdl.handle.net/20.500.11937/18127 http://www.smu.edu.sg/events/apira/2004/Final%20Papers/1273-rowe.pdf Asia Pacific Internet Research Alliance (APIRA) restricted |
| spellingShingle | Rowe, Anna Whiteley, Alma The regulatory and cultural interface in CEM/CER research: the Yin and Yang holistic approach |
| title | The regulatory and cultural interface in CEM/CER research: the Yin and Yang holistic approach |
| title_full | The regulatory and cultural interface in CEM/CER research: the Yin and Yang holistic approach |
| title_fullStr | The regulatory and cultural interface in CEM/CER research: the Yin and Yang holistic approach |
| title_full_unstemmed | The regulatory and cultural interface in CEM/CER research: the Yin and Yang holistic approach |
| title_short | The regulatory and cultural interface in CEM/CER research: the Yin and Yang holistic approach |
| title_sort | regulatory and cultural interface in cem/cer research: the yin and yang holistic approach |
| url | http://www.smu.edu.sg/events/apira/2004/Final%20Papers/1273-rowe.pdf http://hdl.handle.net/20.500.11937/18127 |