Assessment of sustainable development and knowledge of environmental management: internal auditors' perspectives

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题名:	Assessment of sustainable development and knowledge of environmental management: internal auditors' perspectives
作者:	施光訓;Hsueh-Ju Chen;Jason C.H. Chen
贡献者:	財金系
日期:	2006-06
上传时间:	2010-12-23 09:35:05 (UTC+8)
摘要:	Purpose - To examine whether there are differences with respect to internal auditors' attitude toward environmental protection, cognizance of environmental auditing and environmental knowledge. Design/methodology/approach - A questionnaire survey based research method is used and a Mann-Whitney U -test as well as a T -test is applied on this data. Findings - There is no difference between internal auditors in the manufacturing industry and those in the service industry with respect to environmental awareness and cognizance of environmental auditing. Yet there is a significant difference with respect to knowledge of environmental protection. Research limitations/implications - This study is limited to that of internal auditors' perspectives. Practical implications - Internal auditors are the "watch dogs" for firms to implement environmental management so that strengthening their environmental knowledge is required. Originality/value - This study reveals internal auditors' perception toward environmental management in both high- and low-pollution industries that go beyond green auditing issues. [PUBLICATION ABSTRACT]
關聯:	Industrial Management and Data Systems Vol.106 No.6 P.896
显示于类别:	[Department of Banking & Finance ] periodical articles

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