RPPH Blog Books / Libros
Monitoreo y auditorí­a ambiental en el contexto del riesgo
Ver PDF (Spanish)

Keywords

Espacio virtual
office
interculturalidad
software libr

How to Cite

Calderón Noboa, J. E., & Calderon Pazmiño, M. A. (2017). Monitoreo y auditorí­a ambiental en el contexto del riesgo. Revista Publicando, 4(12 (2), 365-374. https://revistapublicando.org/revista/index.php/crv/article/view/703

Abstract

El monitoreo y la auditorí­a se consideran actividades esenciales para el control y el seguimiento de los procesos, que contribuyen a mejorar y alertar el desempeño en las organizaciones; y, juega un papel clave en la prevención o la reducción del daño ambiental. Sin embargo, no es raro encontrarlos confundidos entre sí­ en la literatura académica. Este documento presenta una revisión bibliográfica detallada y desarrollada mediante el empleo de la base de datos Scopus y las herramientas bibliometicas que este brinda a sus suscriptores. Los trabajos teóricos y de revisión se analizan con el fin de aclarar los conceptos y caracterí­sticas del monitoreo y la auditorí­a ambiental; y, sugerir maneras que puedan superar esta discrepancia. Se encontró que las confusiones provení­an de consideraciones de: similitudes, jerarquí­a, solapamientos, alcance y cuestiones de riesgo. Se descubrió que el desarrollo de la contabilidad ambiental y la auditorí­a ambiental a lo largo del tiempo ha conducido a una comprensión flexible de las prácticas de seguimiento y al desconocimiento de la gestión adaptativa, tal como se entendí­a originalmente en el campo de la evaluación del impacto ambiental.  

Ver PDF (Spanish)

References

Alexander, M. (2008). Survey, Surveillance, Monitoring and Recording. Management Planning for Nature Conservation: A Theoretical Basis & Practical Guide, 49-62.

Alin, I. I., Daniel, C. V., & Octavian, M. V. (2010). Instruments that are needed to ensure the credibility of environmental disclosure. Annals of the University of Oradea: Economic Science, 1(1), 522-527.

Allford, L. (2016). The auditing of process safety. Journal of Loss Prevention in the Process Industries, 43, 747-752. doi:http://dx.doi.org/10.1016/j.jlp.2016.07.001

Auld, G., & Gulbrandsen, L. H. (2010). Transparency in nonstate certification: consequences for accountability and legitimacy. Global Environmental Politics, 10(3), 97-119.

Colson, G., & Menapace, L. (2012). Multiple receptor ambient monitoring and firm compliance with environmental taxes under budget and target driven regulatory missions. Journal of Environmental Economics and Management, 64(3), 390-401. doi:http://dx.doi.org/10.1016/j.jeem.2012.03.002

Cooney, R., & Lang, A. T. (2007). Taking uncertainty seriously: adaptive governance and international trade. European Journal of International Law, 18(3), 523-551.

Denton, A., Topping, A., & Humphreys, P. (2016). Evolution of an audit and monitoring tool into an infection prevention and control process. Journal of Hospital Infection, 94(1), 32-40. doi:http://dx.doi.org/10.1016/j.jhin.2016.04.017

Donato, D. B., Madden-Hallett, D. M., Smith, G. B., & Gursansky, W. (2017). Heap leach cyanide irrigation and risk to wildlife: Ramifications for the international cyanide management code. Ecotoxicology and Environmental Safety, 140, 271-278. doi:http://dx.doi.org/10.1016/j.ecoenv.2017.02.033

Earnhart, D., & Leonard, J. M. (2013). Determinants of environmental audit frequency: The role of firm organizational structure. Journal of Environmental Management, 128, 497-513. doi:http://dx.doi.org/10.1016/j.jenvman.2013.05.042

Earnhart, D., & Mark Leonard, J. (2016). Environmental audits and signaling: The role of firm organizational structure. Resource and Energy Economics, 44, 1-22. doi:http://dx.doi.org/10.1016/j.reseneeco.2016.01.002

Erragragui, E. (2017). Do creditors price firms”™ environmental, social and governance risks? Research in International Business and Finance. doi:http://dx.doi.org/10.1016/j.ribaf.2017.07.151

Feess, E. (1999). Lender liability for environmental harm: an argument against negligence based rules. European Journal of Law and Economics, 8(3), 231-250.

Hassoun, A. B., Aloui, C., & Ben-Nasr, H. (2017). Demand for audit quality in newly privatized firms in MENA region: Role of internal corporate governance mechanisms audit. Research in International Business and Finance. doi:http://dx.doi.org/10.1016/j.ribaf.2017.07.167.

Kalelkar, R. (2016). Audit committee diligence around initial audit engagement. Advances in Accounting, 33, 59-67. doi:http://dx.doi.org/10.1016/j.adiac.2016.04.009.

Kells, S. (2011). The seven deadly sins of performance auditing: Implications for monitoring public audit institutions. Australian Accounting Review, 21(4), 383-396.

Maletta, M. J., & Kida, T. (1993). The effect of risk factors on auditors' configural information processing. Accounting Review, 681-691.

Morrison-Saunders, A., & Bailey, J. (1999). Exploring the EIA/environmental management relationship. Environmental Management, 24(3), 281-295.

Nicholls, A. (2009). ”˜We do good things, don”™t we?”™:”˜Blended Value Accounting”™in social entrepreneurship. Accounting, Organizations and Society, 34(6), 755-769.

Oliveira, J., Lima Rodrigues, L., & Craig, R. (2011). Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics. Managerial Auditing Journal, 26(9), 817-839.

Parmigiani, A., Klassen, R. D., & Russo, M. V. (2011). Efficiency meets accountability: Performance implications of supply chain configuration, control, and capabilities. Journal of Operations Management, 29(3), 212-223.

Patriarca, R., Di Gravio, G., Costantino, F., & Tronci, M. (2017). The Functional Resonance Analysis Method for a systemic risk based environmental auditing in a sinter plant: A semi-quantitative approach. Environmental Impact Assessment Review, 63, 72-86. doi:http://dx.doi.org/10.1016/j.eiar.2016.12.002

Penini, G., & Carmeli, A. (2010). Auditing in organizations: A theoretical concept and empirical evidence. Systems Research and Behavioral Science, 27(1), 37-59.

Russel, C., & Landsberg, H. (1971). International environmental problems ea taxonomy. Science, 172.

Stone, L. J. (2006). Limitations of cleaner production programmes as organisational change agents. II. Leadership, support, communication, involvement and programme design. Journal of Cleaner Production, 14(1), 15-30.

Sutantoputra, A., Lindorff, M., & Johnson, E. P. (2012). The relationship between environmental performance and environmental disclosure. Australasian Journal of Environmental Management, 19(1), 51-65.

Tangpynioputtkhun, Y., & Thammavinyu, C. (2011). The effect of dynamic knowledge on, professionalism development and audit effectiveness: an empirical research of tax auditors in Thailand. Journal of Academy of Business and Economics, 11(1), 61-76.

Telle, K. (2013). Monitoring and enforcement of environmental regulations. Journal of Public Economics, 99, 24-34. doi:http://dx.doi.org/10.1016/j.jpubeco.2013.01.001

Tomlinson, P., & Atkinson, S. F. (1987). Environmental audits: a literature review. Environmental monitoring and assessment, 8(3), 239-261.

Viegas, C. V., Bond, A., Duarte Ribeiro, J. L., & Selig, P. M. (2013). A review of environmental monitoring and auditing in the context of risk: unveiling the extent of a confused relationship. Journal of Cleaner Production, 47, 165-173. doi:http://dx.doi.org/10.1016/j.jclepro.2012.12.041

Viegas, C. V., Bond, A., Ribeiro, J. L. D., & Selig, P. M. (2013). A review of environmental monitoring and auditing in the context of risk: unveiling the extent of a confused relationship. Journal of Cleaner Production, 47, 165-173.

You are free to:

Share — copy and redistribute the material in any medium or format.
Adapt — remix, transform, and build upon the material.
The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

NonCommercial — You may not use the material for commercial purposes.

ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Downloads

Download data is not yet available.