Perceived stakeholder influences and organizations' use of environmental audits

Nicole Darnall, Inshik Seol, Joseph Sarkis

Research output: Contribution to journalArticle

105 Citations (Scopus)

Abstract

While the use of internal, external, and both types of environmental audits are becoming more pervasive in society, little is known about the stakeholder influences associated with their use, in large part because previous research has viewed them as a uniform type of management practice. This study draws on stakeholder theory to explore organizations' use of different types of environmental audits. It uses international manufacturing data to show that significant variations in the use of environmental audits are associated with differences in stakeholder influences, and that a more nuanced treatment is needed when evaluating these audits.

Original languageEnglish (US)
Pages (from-to)170-187
Number of pages18
JournalAccounting, Organizations and Society
Volume34
Issue number2
DOIs
StatePublished - Feb 2009
Externally publishedYes

Fingerprint

Practice Management
audit
stakeholder
Research
manufacturing
Stakeholder influence
Audit
management

ASJC Scopus subject areas

  • Accounting
  • Organizational Behavior and Human Resource Management
  • Information Systems and Management
  • Applied Psychology
  • Sociology and Political Science

Cite this

Perceived stakeholder influences and organizations' use of environmental audits. / Darnall, Nicole; Seol, Inshik; Sarkis, Joseph.

In: Accounting, Organizations and Society, Vol. 34, No. 2, 02.2009, p. 170-187.

Research output: Contribution to journalArticle

@article{9b86253fb00147f382ef8051a35ee073,
title = "Perceived stakeholder influences and organizations' use of environmental audits",
abstract = "While the use of internal, external, and both types of environmental audits are becoming more pervasive in society, little is known about the stakeholder influences associated with their use, in large part because previous research has viewed them as a uniform type of management practice. This study draws on stakeholder theory to explore organizations' use of different types of environmental audits. It uses international manufacturing data to show that significant variations in the use of environmental audits are associated with differences in stakeholder influences, and that a more nuanced treatment is needed when evaluating these audits.",
author = "Nicole Darnall and Inshik Seol and Joseph Sarkis",
year = "2009",
month = "2",
doi = "10.1016/j.aos.2008.07.002",
language = "English (US)",
volume = "34",
pages = "170--187",
journal = "Accounting, Organizations and Society",
issn = "0361-3682",
publisher = "Elsevier Limited",
number = "2",

}

TY - JOUR

T1 - Perceived stakeholder influences and organizations' use of environmental audits

AU - Darnall, Nicole

AU - Seol, Inshik

AU - Sarkis, Joseph

PY - 2009/2

Y1 - 2009/2

N2 - While the use of internal, external, and both types of environmental audits are becoming more pervasive in society, little is known about the stakeholder influences associated with their use, in large part because previous research has viewed them as a uniform type of management practice. This study draws on stakeholder theory to explore organizations' use of different types of environmental audits. It uses international manufacturing data to show that significant variations in the use of environmental audits are associated with differences in stakeholder influences, and that a more nuanced treatment is needed when evaluating these audits.

AB - While the use of internal, external, and both types of environmental audits are becoming more pervasive in society, little is known about the stakeholder influences associated with their use, in large part because previous research has viewed them as a uniform type of management practice. This study draws on stakeholder theory to explore organizations' use of different types of environmental audits. It uses international manufacturing data to show that significant variations in the use of environmental audits are associated with differences in stakeholder influences, and that a more nuanced treatment is needed when evaluating these audits.

UR - http://www.scopus.com/inward/record.url?scp=58249093257&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=58249093257&partnerID=8YFLogxK

U2 - 10.1016/j.aos.2008.07.002

DO - 10.1016/j.aos.2008.07.002

M3 - Article

AN - SCOPUS:58249093257

VL - 34

SP - 170

EP - 187

JO - Accounting, Organizations and Society

JF - Accounting, Organizations and Society

SN - 0361-3682

IS - 2

ER -