| Title: | Assessment of sustainable development and knowledge of environmental management - Internal auditors' perspectives |
| Authors: | Shih, Kuang-Hsun
Chen, Hsueh-Ju
Chen, Jason C. H. |
| Contributors: | 財金系 |
| Keywords: | sustainable development
environmental management
internal auditing |
| Date: | 2006 |
| Issue Date: | 2009-11-20 11:54:18 (UTC+8) |
| Abstract: | 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 enviromnental 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. |
| Relation: | INDUSTRIAL MANAGEMENT & DATA SYSTEMS Volume: 106 Issue: 5-6 Pages: 896-909 |
| Appears in Collections: | [Department of Banking & Finance ] periodical articles
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