haku: @indexterm management accounting / yhteensä: 786
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| Tekijä: | Darnall, N. Seol, I. Sarkis, J. |
| Otsikko: | Perceived stakeholder influences and organizations' use of environmental audits |
| Lehti: | Accounting, Organizations and Society
2009 : FEB, VOL. 34:2 p.170-187 |
| Asiasana: | stakeholders environmental audits performance appraisal management accounting |
| Kieli: | eng |
| Tiivistelmä: | The paper draws on stakeholder theory to explore organizations' use of different types of environmental audits, which are becoming more pervasive in society. International manufacturing data is used to show that significant variations in the use of environmental audits are associated with differences in stakeholder influences. Furthermore, a more nuanced treatment is needed when evaluating these audits. |
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