環境監査の構図(環境共生時代における産業・経営・会計の諸問題パートIII)
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概要
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Amid the current world trend toward the institutionalization of environmental auditing--as typified by the EC's ecological auditing, which increasingly is being oriented toward internal auditing--the extent to which accounting and auditing can really contribute to the protection of the global environment has indeed become a major question confronting both these functions. A solution to the environmental problem can be had, willy-nilly, by restructuring--first of all and along lines steeped in a new idea of what a business enterprise should be--the notions of "profit" and "cost" as they have traditionally been conceived in accounting and, then, by using that as the base upon which to amplify the concept of auditing. It is difficult to believe that the terms "environmental accounting" and "environmental auditing," as they have hitherto been proposed, are necessarily being used with clear-cut definitions in mind. And precisely because of this conceptual ambiguity, the techniques and methods of environmental accounting and environmental auditing are being advanced in extremely diverse manners--and this, in turn, is obscuring attempts to employ the principles and techniques of accounting and auditing as tools to tackle environmental issues. In view of this situation, this paper examines the distinguishing features of the trends toward an international standardization of systems of environmental control and environmental auditing by, first of all, introducing and reviewing the various environmental auditing systems that have so far been proposed. This paper's intent is to impute the message that although the environmental control system auditing--as represented by England's environmental control system standards--obviously has the capacity to become the engine to motivate, on the part of enterprises, an awareness and a sense of voluntary actions, as it were, vis-a-vis environmental protection, it nonetheless is endowed with a disadvantage (from the realistic point of view) in that it views the inborn nature of business enterprises and corporate managers as being inherently good. In order to come to grips with global environmental issues, we, on the contrary, adopt the view that the inborn nature of business enterprises and corporate managers is inherently evil. We, therefore, propose to explore ways whereby corporate entities will be coerced/compelled to take actions required to solve environmental problems. And, as a means toward defining corporate responsibilities vis-a-vis environmental problems and toward making the fulfillment of those responsibilities obligatory on the part of corporates, we suggest that environmental issues be subdivided and apportioned from the macro to the micro. We believe that the adoption of this method would make it possible to place environmental auditing on a line of approach identical to traditional financial auditing.
- 日本大学の論文
- 1995-03-31
著者
関連論文
- 環境監査の構図(環境共生時代における産業・経営・会計の諸問題パートIII)
- 日米構造問題協議における我が国企業ディスクロージャーの改善点(会計,日本企業の将来とその役割-日米構造協議の問いかけるもの-)
- 従業員尊重思考の会計学的展開(会計,産業・経営における労働の諸問題)
- 消費構造の変化が産業に及ぼす影響の研究
- 企業と産業の社会会計(共同研究)
- 企業と産業の社会会計
- 現代監査理論の展開における課題とその展望