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:	Shih, Kuang-Hsun Chen, Hsueh-Ju Chen, Jason C. H.
贡献者:	財金系
关键词:	sustainable development environmental management internal auditing
日期:	2006
上传时间:	2009-11-20 11:54:18 (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 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.
關聯:	INDUSTRIAL MANAGEMENT & DATA SYSTEMS Volume: 106 Issue: 5-6 Pages: 896-909
显示于类别:	[財務金融學系 ] 期刊論文

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