Open ledger sustainability accounting for community forests: the case of Qingshui river society of southwest China in the 18th-19th centuries
研究了18-19世纪中国西南清水江社会在人工林业中使用的民间契约和公开账簿记账系统，揭示了这些实践如何通过双重问责制（木材市场价值与社区成员面子价值）防止滥伐，促进经济、社会和生态的长期可持续性。
Purpose This article intends to explore the sustainability accounting practices that emerge from the business of artificial forestry in the Qingshui River society of southwest China in the 18th-19th centuries. Design/methodology/approach Using a historical approach, we set out to discuss the systematic use of “folk contract” as a tool of tracing accountability in timber trading and in the collective management of community forests in this region, based on the archives of Qingshui River Manuscripts. Findings The findings indicate that active transactions of small forest plots facilitated by the prevalent use of folk contracts allow both the landlords and the tenants to easily acquire cashflow needed any time before the harvest, and in turn prevent premature logging and deforestation for crop farming. An “open ledger” bookkeeping system emerged from the extensive contracting practices guarantees the functioning of a dualistic accountability system, where both market value of timbers and “face” value of community members' reputation are preserved for long-term sustainability of local economy, society and ecological environment. Originality/value From the perspective of economic anthropology, this study forms the link between the folk contract practice in sustainable forestry of the Qingshui River society and the emancipatory accounting literature.