What motivates environmental auditing?

Nacanieli J. Rika

33 citations0/0 files storedPacific Accounting Review

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Accounting and Financial Management Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting

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.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1998Managing Public Impressions: Environmental Disclosures in Annual Reports 2009Assurance on Sustainability Reports: An International Comparison 2004The ethical, social and environmental reporting‐performance portrayal gap 2005Social and environmental accountability research 1995Accounting, ambiguity, and the new institutionalism 2007Engaging with organisations in pursuit of improved sustainability accounting and performance

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