An Exploratory Study of environmental auditing in local authorities and public accountability of auditor general: the case of Sri Lanka

Yapa, P and Ethugalage, A 2007, 'An Exploratory Study of environmental auditing in local authorities and public accountability of auditor general: the case of Sri Lanka', in Proceedings of the 2007 Accounting & Finance Association of Australia and New Zealand Conference (AFAANZ 2007), Gold Coast, Australia, 1-3 July, 2007.


Document type: Conference Paper
Collection: Conference Papers

Title An Exploratory Study of environmental auditing in local authorities and public accountability of auditor general: the case of Sri Lanka
Author(s) Yapa, P
Ethugalage, A
Year 2007
Conference name 2007 Accounting & Finance Association of Australia and New Zealand
Conference location Gold Coast, Australia
Conference dates 1-3 July, 2007
Proceedings title Proceedings of the 2007 Accounting & Finance Association of Australia and New Zealand Conference (AFAANZ 2007)
Publisher Accounting & Finance Association of Australia and New Zealand
Place of publication Australia
Abstract Purpose - The purpose of this paper is to examine the concept, need and requirements for environmental auditing, and how the use of environmental auditing activities being monitored by the Auditor General in Sri Lanka within the ambit of public accountability. Lack of proper audit mechanisms by the AG on a regular basis negates the accountability requirement and can lead to inefficiency. This thereby negates the major benefit claimed for environmental auditing. Design/methodology/approach - The paper adopts a case study normative approach based on accountability framework to analyse the concept of environmental auditing and its ramifications.
Subjects Information Systems not elsewhere classified
Sociology not elsewhere classified
Keyword(s) Environmental auditing
accountability
Auditor General's Department
Sri Lanka
Copyright notice © 2007 AFAANZ
Versions
Version Filter Type
Access Statistics: 81 Abstract Views  -  Detailed Statistics
Created: Fri, 16 Nov 2012, 07:48:00 EST by Catalyst Administrator
© 2014 RMIT Research Repository • Powered by Fez SoftwareContact us