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Environmental accounting and auditing

Mort Dittenhofer (Professor of Accounting at the School of Accounting, Florida International University, Miami, Florida, USA)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 November 1995

3596

Abstract

From a management viewpoint, identifies the quantitative information relative to environmental activities the management should have. Describes the types of auditing that should be conducted to protect the organization. Cost and liabilities must be established on an objective and realistic basis. Auditing by external and internal auditors must be the safety valve – the control that helps to ensure that there will be a minimum exposure to serious problems and then, when the problems occur, that the requirements of the government agencies are met.

Keywords

Citation

Dittenhofer, M. (1995), "Environmental accounting and auditing", Managerial Auditing Journal, Vol. 10 No. 8, pp. 40-51. https://doi.org/10.1108/02686909510093615

Publisher

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MCB UP Ltd

Copyright © 1995, MCB UP Limited

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