Foucault's ideas on episteme change are used to help understand change taking place in China from the "industrial civilization" to an "ecological civilization." If episteme change is taking place this could be reflected in the philosophies and attitudes of Chinese accountants and their environmental accounting work will be developing. The conclusions are that: China is slowly moving towards an ecological civilization; based around the thinking of Chinese accountants an epistemic change is in evidence in tandem with emerging interest in ancient Chinese philosophy; Chinese accountants' engagement with environmental accounting and accountability is evidence of reduced specialization.

This paper examines the links between the ways in which auditors are licensed in eleven EU countries and the cultures of those countries using the model developed by Gray (1988). The paper shows that there are significant differences in the ways that auditor licensing is carried out and that culture could be associated with the different approaches. The paper also discusses the methodology employed and makes suggestions for future research directions for both auditor licensing and culture-based comparative work.

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