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Miljöredovisning i årsredovisningen: - hur ser praxis för revision ut?
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
2009 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The increased global interest for environmental issues has led to many organizations choosing to include their environmental information in their annual financial statement, in order to increase their competitiveness and be able to reach out to more stakeholders. As a consequence of this increased interest, a greater demand for an independent audit has emerged. Environmental accounting is voluntary and differs in that sense from financial accounting, which is mandatory. We asked ourselves; What does auditing praxis of environmental accounting in the annual financial statement look like? The purpose of this study is to survey what auditing praxis of environmental accounting in the annual financial statement looks like. In order to answer our problem formulation, we needed an initial understanding about the topic. This includes the crucial aspects of accounting such as reliability, relevance and comparability. Accounting and auditing has a cause-and-effect-relationship and therefore influence one and other. The theoretical aspects of environmental auditing are further presented. The studies framework also includes stakeholder theory, agency theory and our own combination model. The latter shows the complexity in auditing environmental accounting. The empirical gathering is qualitative through analyzed interviews with Public Certified Accountants at Deloitte, Ernst & Young, KPMG and Öhrlings PricewaterhouseCoopers. The results of these interviews are presented in the empirical chapter. Results and conclusions from this study are that PCAs have interviews with the organization and its stakeholders to understand why organizations publish a certain environmental accounting. The organizations documentation of their environmental accounting is poorly made, which has forced the PCAs to find new ways of working with the issues. Other conclusions that have been made suggest that the qualitative dimensions of environmental accounting have suffered. Partly because this is a new phenomena for many organizations, which influences the PCAs work in terms of traceability and verifiableness.

Place, publisher, year, edition, pages
2009. , 51 p.
Keyword [sv]
miljörevision, miljöredovisning, frivillig redovisning, revision, granskning, RevR6, RS 720
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-6659ISRN: ORU-HHS/FEK-AG-2009/0039--SEOAI: oai:DiVA.org:oru-6659DiVA: diva2:216307
Presentation
Långhuset, Örebro (Swedish)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2009-10-09 Created: 2009-05-07 Last updated: 2017-10-18Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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