會計人員在企業環境管理扮演之角色
| Autor: | Teresa Hsiao, 蕭翠慧 |
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| Rok vydání: | 2007 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 95 This study focuses to discuss the accountants’ role in the Business Environmental Management, including their attitude, awareness and the degree of involvement in environmental activities. This paper also studies the environmental factors to be considered by a company in its operation and management practices. This research is conducted by using the questionnaires to accounting officers from 101 listed companies through Convenience Sampling method. The results show that: (1) Although there is a general belief that environmental issues are important, many of the respondents did not recognize a role that accounting and the accountant could play within environmental management. (2) If there is an environmental department in the company, then the company will consider environmental factors in operation more seriously. (3) Of the respondents to the question who identified that environmental management was undertaken by the company, accountants in general appear to play a limited role. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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