Rika, Nacanieli J. (2009) What motivates environmental auditing?: A public sector perspective. Pacific Accounting Review, 21 (13). pp. 304-318. ISSN 0114-0582
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Abstract
Purpose
– This paper seeks to discuss the motivation for commencement of environmental auditing
within the Fiji Office of the Auditor-General (OAG). It also aims to analyse the actual topics audited
between 2005 and 2007 and the standards employed in those audits.
Design/methodology/approach
– A case study approach is employed, involving document
analysis and semi-structured interviews.
Findings
– Environmental auditing in Fiji’s public sector can be explained in terms of institutional
isomorphism: coercive, through pressure from the International Organisation of Supreme Audit
Institutions (INTOSAI) and United Nations (UN); mimetic, in relation to adoption of best practice
within INTOSAI; and normative, through communication and professional training provided by
INTOSAI. There is also evidence of decoupling; although government has ratified Millennium
Development Goal 7 on environmental sustainability, it has failed to allocate adequate resources to the
relevant departments.
Research limitations/implications
– Since audit reports were not publicly available, it was not
possible to review audit opinions and the main audit findings. Nor was it possible to conduct follow-up
interviews with audit clients.
Practical implications
– Sufficient financial and human resources must be devoted to
environmental management and auditing. Accountants must be involved in the initial development
of Environmental Management Systems (EMS). This recognises the particular skills which they
possess and facilitates the subsequent audit of systems.
Originality/value
– The current research examines the adoption of environmental auditing in the
public sector and finds that it can be explained using institutional theory. Accounting practices in a
small developing country are strongly influenced by global networks.
Keywords
Costs, Auditing, Communication, Training
Paper type
Research paper
| Item Type: | Journal Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Business and Economics (FBE) > School of Accounting and Finance |
| Depositing User: | Nacanieli Rika |
| Date Deposited: | 14 Oct 2015 04:32 |
| Last Modified: | 18 Nov 2015 23:17 |
| URI: | https://repository.usp.ac.fj/id/eprint/8469 |
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