Please use this identifier to cite or link to this item:
http://hdl.handle.net/10397/61846
Title: | Environmental audits and third party certification of management practices : firms’ motives, audit orientations, and satisfaction with certification | Authors: | Prajogo, D Castka, P Yiu, D Yeung, ACL Lai, KH |
Issue Date: | Jul-2016 | Source: | International journal of auditing, July 2016, v. 20, no. 2, p. 202-210 | Abstract: | In this study, we investigate the interplay between motives for certification, audit orientations and firms’ benefits and satisfaction with ISO 14001 certification. We demonstrate that firms’ motive for certification is an important determinant in firms’ satisfaction. Firms with internal motivations (such as improvements in their environmental performance) require audits that foster continuous improvement and tend to report greater benefits and satisfaction with the third party certification compared to those that are driven by external motives (such as to match competitors’ actions). Our findings show that only an improvement orientation towards auditing would lead to clients’ satisfaction with ISO 14001. In contrast, external motives for pursuing ISO 14001 certification make firms less focused on environmental improvement through the standard, and, thus, less satisfied with the certification. Our research demonstrates how different motives for seeking certification lead to different satisfaction levels with voluntary standards in an environmental management context. | Keywords: | Auditing Environmental management system (EMS) ISO 14001 certification Motives for certification Satisfaction with certification |
Publisher: | Wiley-Blackwell | Journal: | International journal of auditing | ISSN: | 1090-6738 (print) 1099-1123 (online) |
DOI: | 10.1111/ijau.12068 | Rights: | © 2016 John Wiley & Sons Ltd This is the peer reviewed version of the following article: Prajogo, D., Castka, P., Yiu, D., Yeung, A. C. L., and Lai, K. ‐H. (2016) Environmental Audits and Third Party Certification of Management Practices: Firms’ Motives, Audit Orientations, and Satisfaction with Certification. Int. J. Audit., 20: 202– 210, which has been published in final form at https://doi.org/10.1111/ijau.12068. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. |
Appears in Collections: | Journal/Magazine Article |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
a0738-n06_1309.pdf | Pre-Published version | 1.12 MB | Adobe PDF | View/Open |
Page views
149
Last Week
1
1
Last month
Citations as of Mar 24, 2024
Downloads
146
Citations as of Mar 24, 2024
SCOPUSTM
Citations
33
Last Week
0
0
Last month
Citations as of Mar 28, 2024
Google ScholarTM
Check
Altmetric
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.