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eISSN: 2083-5906
ISSN: 1230-1485
ISSN: 1230-1485
ORIGINAL RESEARCH
Creating a Favorable Political Environment
for Reducing Regional Carbon Emissions:
A Study Based on fsQCA and the Entropy Method
1
School of Economics and Management, University of Science and Technology Beijing, Beijing, China 100083
Submission date: 2024-11-30
Final revision date: 2025-02-13
Acceptance date: 2025-03-25
Online publication date: 2025-05-20
Corresponding author
Wenyueyang Deng
School of Economics and Management, University of Science and Technology Beijing, Beijing, China 100083
School of Economics and Management, University of Science and Technology Beijing, Beijing, China 100083
KEYWORDS
TOPICS
ABSTRACT
Based on 30 provincial-level regions in China from 2008 to 2017, we empirically analyze
the comprehensive impact of the government accounting function on regional carbon emissions using
the entropy method and fuzzy-set qualitative comparative analysis (fsQCA) method. We found that
the comprehensive functions of government accounting can significantly inhibit regional carbon
emissions. Second, based on the fsQCA methodology, we found four main paths to promote the regional
carbon emission performance: government financial accounting-debt function-promoted, government
cost management function-promoted, government budget management function-performance
management function-promoted, and generalized government accounting function integratedpromoted.
Among them, the one with the strongest influence is the government financial accounting
function-debt function. The study’s conclusion provides a reference for the government financial
department to strengthen the governance of regional carbon emissions.
CONFLICT OF INTEREST
The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper.
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