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Auditing of environmental management systems: alegitimacy theory perspective

Taylor, Dennis W.; Sulaiman, Maliah; Sheahan, Michael - In: Managerial Auditing Journal 16 (2001) 7, pp. 411-422

Provides findings from a survey of environmental management systems (EMS) auditors at ISO 14001‐certified sites of Australian enterprises. Taking a legitimacy theory perspective, this study investigates the way in which enterprises with certified sites are meeting their implied social contract...

Persistent link: https://www.econbiz.de/10014928690

Client/customer or stakeholder focus? ISO 14000 EMS as a construction industry case study

Walker, Derek H.T. - In: The TQM Magazine 12 (2000) 1, pp. 18-26

Issues such as “the triple bottom line”, which focuses on company profit performance being balanced by demonstrated performance on delivering value to society while improving the ecological environment, have recently emerged as a pressing, indeed crucial management issue. The 1998 Shell...

Persistent link: https://www.econbiz.de/10015032870

Identifying and assessing environmental impacts: investigating ISO 14001 approaches

Lawrence, L.; Andrews, D.; Ralph, B.; France, C. - In: The TQM Magazine 14 (2002) 1, pp. 43-50

Due to the similarities in structure ISO 14001 is often “sold” to companies on the back of the ISO 9000 quality systems standard. However, there is no ISO 9000 equivalent to the identification and assessment of environmental aspects and impacts. Based on practical experiences within a UK...

Persistent link: https://www.econbiz.de/10015032944

Environmental management systems: a new challenge for Greek industry

Georgiadou, Maria; Tsiotras, George - In: International Journal of Quality & Reliability Management 15 (1998) 3, pp. 286-302

The purpose of this paper is to investigate the implementation of environmental management systems as well as the critical factors for adapting ISO 14001 in Greek industry. The results were compared to a similar research conducted by Arthur D. Little among USA companies, and proved that the...

Persistent link: https://www.econbiz.de/10014801177

An evaluation of success factors using the AHP to implement ISO 14001‐based EMS

Chin, Kwai‐Sang; Chiu, Simon; Rao Tummala, V.M. - In: International Journal of Quality & Reliability Management 16 (1999) 4, pp. 341-362

Today’s growing concern in environment awareness forces manufacturers to strive for implementing competitive strategies in environmental management. With the introduction of ISO 14001 Environmental Management System (EMS) standard in 1996, many manufacturing companies are facing a decision...

Persistent link: https://www.econbiz.de/10014801230

Internationalising auditing standards: stakeholder views on Australia's strategic directions

Dellaportas, Steven; Senarath Yapa, P.W.; Sivanantham, … - In: Managerial Auditing Journal 23 (2008) 7, pp. 663-684

, the views expressed by the stakeholders, and the final set of strategic directions issued by Australia's Financial … study provide an insight into the future of Australia's role in the international arena and increase awareness of …

Persistent link: https://www.econbiz.de/10014929131

Internationalising auditing standards: stakeholder views on Australia's strategic directions

Dellaportas, Steven; Yapa, P.W. Senarath; Sivanantham, … - In: Managerial Auditing Journal 23 (2008) July, pp. 663-684

Persistent link: https://www.econbiz.de/10009367135

An historical review of quality in financial reporting in Australia

Cheung, Esther; Evans, Elaine; Wright, Sue - In: Pacific Accounting Review 22 (2010) 2, pp. 147-169

Purpose – Australia's early adoption of international financial reporting standards (IFRS) in 2005 was influenced by … provide an historical review of quality in relation to financial reporting in Australia by investigating how the qualitative … characteristics of relevance, reliability, comparability and understandability developed in Australia between 1961 and 2004. Design …

Persistent link: https://www.econbiz.de/10014968701

Goodwill impairment testing under IFRS: a false impossible shore?

Carlin, Tyrone M.; Finch, Nigel - In: Pacific Accounting Review 23 (2011) 3, pp. 368-392

Purpose – The purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to … associated with changing their financial reporting practices at the time of mandatory adoption of IFRS in Australia. Originality … paper provides a baseline study of compliance quality at the inception of IFRS in Australia. …

Persistent link: https://www.econbiz.de/10014968727

Implementing IFRS in local government: value adding or additional pain?

Pilcher, Robyn; Dean, Graeme - In: Qualitative Research in Accounting & Management 6 (2009) 3, pp. 180-196

governments in all states of Australia, this research reports on interviews within Australia's largest state – New South Wales … implementation the impact of IFRS – both in Australia and, in the future, in other countries – where local government is implementing … government in Australia, and possibly the world. It utilises both survey and interview instruments within an institutional theory …

Persistent link: https://www.econbiz.de/10014987896